CORONAVIRUS TASKFORCE UP-DATE - Changes and completion of aid to employers, entrepreneurs and self-employed persons

Information stated below is of general nature and does not necessarily consider specific conditions of your case. For legal assistance in your specific case, please, do not hesitate to contact us.

Please note that the content below is current as at today, i. e. 15 April 2020, 3 pm. The conditions for provision of individual contributions to support the maintenance of employment may be changed. In the case of any changes, this content will be amended.

The Government adopted proposal to change conditions in the Project of employment maintenance in the case of an extraordinary situation, a state of emergency or a state of crisis (only as the “ES”) and reduction of its consequences (only as the “Project”).

The Ministry of Labour, Social Affairs and Family of Slovak Republic is currently processing changes in the Project and subsequently these changes are to be published on following websites: and (available only in Slovak).

The aim of changes in the Project is to extend fundamental support framework for reduction of consequences of declared ES to the employment and the labour market, by financial compensation from the state.

When compared to original conditions of the Project, the proposal contains following changes:

  • cancelation of some conditions in connection to Measure 1 (first group),
  • specification of conditions and reduction of eligible applicants under Measure 2 (second group); and
  • addition of Measure 3 and Measure 4 (third group and forth group).

Changes made in Measure 1 (first group) and Measure 2 (second group) will be incorporated into the relevant documents that were already published.

From the information currently available, it can be assumed that following measures will be implemented:

Third group

Authorised applicants of the third group are employers, who will maintained job positions during the time of declared ES even if they were forced to stop or suspend their business activities. Only employees in employment relationship are targeted by within this group.

Amount of the contribution

The employer from the third group shall choose only one of the following options for the whole period during which the contribution will be provided:

1. payment of a salary compensation to employees, to whom employer cannot assign work because of work obstacle on the part of employer (Section 142 Subsection 4 of Labour Code), amounting to 80% of employee’s average salary. This amount shall not exceed EUR 880;

2. flat rate contribution for compensation of a part of wage costs for each employee according to sale drop in the amount pursuant to the tables for second group, i.e.:

Sales drop (category)

March 2020

(in euro)

Less than 10% 0
10 %, - 19,99% 90
20 %, - 29,99% 150
30 %, - 39,99% 210
40 and more % 270


Sales drop (category)

April and May 2020

(in euro)

Less than 20% 0
≥ 20 %, to 20,00-39,99% 180
≥ 40 %, to 40,00-59,99% 300
≥ 60 %, to 60,00-79,99% 420
≥ 80 %, to 80% and more 540

This contribution cannot be provided for those employees, who are receiving social security benefits (such as allowance for sick leave, so called PN or care for family member, so called OČR) or are taking a leave from work.

Fourth group

Authorised applicants of the fourth group are natural persons that have no income from 13 March 2020 (originating either from business activity, non-business or dependent activity*) and are

a) self-employed person who suspended or restricted its business activity,

b) self-employed person who suspended their licences for performance of its activity from 13 March 2020, or

c) in employment relationship based on out-of-work agreement which valid during 2020, and also during the time of ES declaration.

* In this regard the term income includes also retirement pension, early retirement pension, disability pension, occupational pension.

In the fourth group, as a self-employed person is also considered a person who is:

  • only shareholder in a limited liability company whose profit in 2019 did not exceed the sum of EUR 9 600,
  • managing director in the limited liability company and at the same time is not in employment relationship with this company (so called single person limited liability company), and
  • not a shareholder in other limited liability company.

Amount of contribution

Flat rate contribution for compensation of loss of income from business activity will be provided in the amount of EUR 105 for losses in March 2020 and in the amount of EUR 210 for losses in April and May 2020.