Antivirus C – a quick overview of the new Czech social security premium waiver programme
Company: bnt attorneys-at-law s.r.o.
On 19 June 2020, the President of the Republic signed an amendment to the Social Insurance Act, which means that mode C of the Antivirus programme entered into force. Providing a waiver of social security premiums for employers with up to 50 employees, the programme aims to support the maintenance of employment for employees in employment.
A waiver of insurance premiums may be claimed by employers that do not employ more than 50 employees. Please note that the number includes employees on maternity or parental leave, on unpaid leave and unable to work due to other obstacles at work, as well as employees on notice, and the programme cannot be combined with the Antivirus A or Antivirus B programmes.
- Premiums are waived for the months of June, July and August 2020. For each of these months, it is necessary to find out the number of employees as of the last day of the month and compare it with the situation as of 31 March 2020 to see whether there has been a reduction of more than 10%.
- The sum of assessment bases is compared for the individual months to see whether they have decreased by more than 10% compared to March 2020.
- The payment of social insurance made by the employer (24.8%) from the assessment base of a maximum of CZK 52,253 (1.5 times the average wage) per employee will be waived. Premiums must be paid from assessment bases exceeding this amount.
- Each employer will assess whether it meets the conditions for waiver, calculating a reduction in premiums and stating the reduction in the Premium Amount Overview form.
If the employer does not apply for premium reduction for the aforementioned months, the waiver cannot be applied retroactively.