Coronavirus – Antivirus Employment Support Program – Czech Republic

The government has approved the extension of Mode B of the Antivirus Program and has recently introduced a new Mode C. Mode A will end on 31 May 2020.

Mode A

The contribution for Mode A (80% of the paid wage compensation, including contributions, max. CZK 39,000 per employee and month) will allow employers a final opportunity to apply in May 2020. After this date, this mode will no longer apply.

Mode B

The period for which employers will be able to apply for a Mode B contribution (60 % of the paid wage compensation, including contributions, max. CZK 29,000 per employee and month) has been extended by the government until end of August 2020. Other conditions of Mode B remain unchanged.

Mode C

The new Mode C has been approved by the government and will be fully launched upon approval by Parliament, the following conditions will apply:

• employers with a maximum of 50 employees will be able to apply for a waiver of social security contributions for employers (this is 24.8 % of the gross wage, but not more than the assessment base corresponding to 1.5 times the average wage)
• it should cover June, July and August 2020
• mode C will be conditional on the employer not retrenching more than 10 % of employees or paying less than 90 % in wages, compared to March 2020

In addition, it will not be possible to combine the new Mode C with another targeted employment support program in a given month, including Mode B of the Antivirus Program.

As of June 2020, employers with no more than 50 employees will need to decide which modes are more beneficial to them in terms of whether one should remain with Mode B or Mode C.

We are happy to assist you with any issues relating to the above employment support modes.