The amount and procedure for receipt of the idle time benefit
Please be reminded, that the Cabinet of Ministers has established that the idle time is a fixed term from 14 March 2020 to 14 May 2020, but no longer than for the period of validity of Cabinet order on emergency situation. The amount of the benefit is up to 75% of the employee’s previous six-month average earnings, but not more than EUR 700 per calendar month.
The idle time benefit shall not be granted:
- if there is a tax debt (for which there is no extension or agreement), surcharges, or penalties;
- if the economic activity is or has been suspended during the preceding 2 years;
- if it is, or during the preceding 2 years has been, excluded from the VAT register;
- if all tax returns and annual reports (for the periods prior to the emergency) have not been submitted;
- if there are ongoing insolvency proceedings;
- if, during the period of 6 months prior to the occurrence of the emergency situation, it has calculated taxes on average less than EUR 200 per month;
- if the employee's idle time is not related to the circumstances caused by the crisis;
- if the employee has commenced employment legal relationship after 1 March 2020;
- to an employer affected by the crisis whose employees are hired by another taxpayer;
- to members of the employer's management board and supervisory board;
- for calendar business days, when sickness benefit is granted;
- if the employer or its management board member has been penalized, in the preceding year and at the time of examination of the application, in the areas of taxation, customs and labour legal relationship, except a warning or a fine of up to EUR 150 per separate breach or up to EUR 500 per year;
- if the employer fails to certify that the employee is not in a state of incapacity for work or will not be dismissed on the employer’s initiative within one month of applying.
In case the employee is employed in several places, the benefit is provided at the principal place of personal income (tax book submitted). If the tax book is not submitted, the idle time benefit shall be paid considering the fact, whichever is the first employer to submit the application.