Emergency measures - Reduction of fines for employer's and nursing benefit after the partial opening of schools (No. 915)

On 20 May 2020, the Senate approved the Act on the Reduction of fines from Social Security Contributions and Contributions to the State Employment Policy paid by employers. Those awaits the President's signature and publication in the Collection of laws.

Among other, this law introduces two important amendments:

(1) an 80% reduction of the fine for late payment of social security contributions paid by the employer for May, June and July 2020. This applies only if this contribution is paid no later than 20 October 2020 and if the employer paid the contribution on behalf of its employees within the statutory deadline and in the appropriate amount.

(2) the approval of nursing benefit also for the care of a children who do not attend a school or other educational facility in the period until 30th June 2020 due to a threat to their health or health of people living with them in the household and other serious reasons, including school capacity .

publikováno 22.05.2020