Waiver of social security contributions (the so-called Antivirus C regime) (No. 930)
The law containing the waiver of social security contributions for employers, i.e. 24.8% of the assessment base, has successfully passed the legislative process (Antivirus C regime).
An employer who has not reduced number of employees because of the measures relating to COVID-19 spread and at the same time has not reduced the wages paid can use the social security contribution waiver for the months of June, July and August 2020. Further, based on the law the maximum number of employees amounts to 50 employees participating in sickness insurance (part of social security scheme) last day of the calendar month while the number of these employees on the last day of the calendar month has to be at least 90% of such employees as of 31 March 2020. Last but not least, a condition for waiver is the actual payment of social security contributions - employees´ part (6.5% of the employee's assessment base) within legal deadline (i.e. by the 20th day of the following calendar month) and in the amount stated in the overview of social security contributions.
The waiver of insurance premiums cannot be applied if the employer participates in Antivirus A or B for a given calendar month. Thus, the employers have to decide which form of support to use and for which they meet the conditions. Please note that the waiver of insurance premiums means a reduction in the employer's assessment base. Detailed commentary can be found at Czech social security authority or Ministry of Labour and social affairs (available only in Czech).