Manual COVID-19: Currently Applicable Antivirus Schemes

On 14 October 2020, the government of the Czech Republic approved changes in the Antivirus Program - extension of the period of eligibility of expenditures in scheme A and further introduction of scheme A Plus with a higher contribution. On 26 October 2020, the government followed up on the above changes and approved an extension of the eligibility of expenditure for scheme B. Under which schemes is therefore possible to apply for support as of 3 November 2020?

Scheme A of Antivirus Program

  • The scheme is primarily intended to reimburse wages paid to employees if the employee was unable to perform the work due to the quarantine order under the relevant legislation.
  • However, it is still possible to use this scheme to reimburse wages paid to employees in the event that the employee was on obstacles to work on the part of the employer caused by forced closure (or significant reduction) of the employer's operations as a result of crisis or emergency measures by the competent authorities.
  • The contribution is 80% of the paid wage compensation, including levies, but not more than CZK 39,000 per employee per month.
  • The scheme was extended until 31 December 2020.

Scheme A Plus of Antivirus Program

  • The scheme is intended to reimburse wages paid to employees in the event that the employee has been prevented from working by the employer as a result of the forced closure (or significant restriction) of the employer's operations due to crisis or emergency measures taken by the competent authorities.
  • Unlike under scheme A, there are other conditions that an employer must meet in order to obtain a compensatory allowance from scheme A Plus (e.g. it must not be an employer who was a company in difficulty as defined by the European Commission as of 31 December 2019). If the employer does not meet them, it can apply for a contribution from scheme A.
  • The contribution is 100% of the paid wage compensation, including levies, but not more than CZK 50,000 per employee per month.
  • The scheme was introduced with effect from 1 October 2020 and, like the other schemes, should be effective until 31 December 2020.

Scheme B of Antivirus Program

  • The scheme is intended to reimburse the salary paid to an employee if the employee has been exposed to obstacles to work on the part of the employer due to related economic difficulties caused by coronavirus disease.
  • The contribution is 60% of the paid wage compensation, including levies, but not more than CZK 29,000 per employee per month.
  • The scheme was extended until 31 December 2020.

If current crisis or emergency measures affect your business in any way, we will be happy to discuss your options with you.

Authors: Veronika Odrobinová a Martina Šumavská