Legal Alert | What do you need to know about short-time work (Kurzarbeit)

• Slovakia

16-02-2022

Act No. 215/2021 Coll. on support during the time of short-time work will enter into force on 1.3.2022. Kurzarbeit replaces the current First Aid scheme. It does not apply to sole traders / contractors.

The basic conditions on the employer's side include in particular:

• the presence of an external factor (e.g. emergency, extraordinary circumstance, force majeure, natural disaster),

• restriction of the employer's activities - the employer cannot assign work to at least 1/3 of the employees for at least 10% of the weekly working time,

• submission of the application within the time limit,

• the existence of an agreement between the employer and the employees' representatives or with the employee,

• payment of insurance premiums in the period of last 24 months,

• non infringement of prohibition of illegal employment during the 2 years prior to the application.

Support period – maximum of 6 months within the period of 24 months

What will be the amount of reimbursement of salary costs by the state?

A ratio of 60 (state) : 20 (employer) : 20 (employee) will be applied

The state will contribute a maximum of 60% of 1/174 of twice the average wage of an employee in the economy of the Slovak Republic published by the Statistical Office of the Slovak Republic for the calendar year which is two years preceding the calendar year in which the support is provided - currently for 2022 a maximum of 7.81 per hour.

How and where to apply?

The application shall be submitted electronically with a guaranteed electronic signature to the Centre for Labour, Social Affairs and Family or to the Office of Labour, Social Affairs and Family.

The level of the social insurance for employers remains the same

The employer pays the contribution to finance the support during short-time work and that at a rate of 0.5% of the assessment base. The unemployment insurance premium rate is reduced from 1% to 0,5%.

Social Insurance Office

Employers have "to provide the Social Insurance Institution with information regarding the type of legal relationship with their employees by 25 February 2022 via e-Services. In e-Services they will also find a new option - export of a file containing exclusively a list of employees - regular income for a specific month (period) with an added column “kurzarbeit”.”

• Jana Sapáková
• Counsel
• +421 232 786 411
• +421 232 786 411

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