CORONAVIRUS TASKFORCE UP-DATE - First state aid to employees, entrepreneurs and sole traders – Third group – UPDATED 28 April 2020, 6 pm

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 28 April 2020, 6 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. 

Ministry of Labour, Social Affairs and Family of the Slovak Republic processed changes 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”). They are published in Slovak on following websites: and 


Entitled applicants

Third group of state aid consists of employers (with exception of public administration entities), including self-employed persons who are also employers, who maintains job positions during the ES even though they suspended or restricted performance of their operational activity (only as the “employer”). Target group consists of employers in employment relationship. 

The employer is considered to be: 

a) legal person having its registered seat or seat of its organizational unit in the Slovak Republic, or natural person having its permanent residence in the Slovak Republic and at the same time is employing natural person in employment relationship or other similar relationship, 

b) branch of a foreign legal person or foreign natural person with labour law subjectivity, entitled to carry out business activities in the Slovak Republic pursuant to the special regulation,

c) legal or natural person performing its business activities pursuant to the special regulation, especially procurement of employment for payment, temporary employment, employment support, provision of professional advisory services, provision of education and training for job-seekers, job-candidates and for employees in the Slovak Republic

Basic conditions for contribution provision 

What must employer fulfil?

  • Employer is obliged to pay a salary or a salary compensation to employees according to respective provisions of the Labour Code.
  • Employer cannot terminate employment relationship with employee/employees by the notice or by the agreement for reasons stated in Section 63, par. 1, letters a) and b) of the Labour Code in the period of that two months after the month for which the contribution is provided.
  • Employer is a subject established and performing business activities no later than from 1 February 2020.
  • During contribution provision, the employer can increase number of employees, but no contribution shall be granted for new employees.
  • During contribution provision, the employer cannot allocate the employee for who the contribution is granted to other operational premises, if the employer has more operational premises.

FOR which employees will the contribution be provided?

  • For the purposes of contribution provision, the term employee means only an employee in employment relationship
  • Contribution shall be provided only for employees whose employment relationship commenced on 1st March 2020 at the latest.
  • Contribution shall not be provided for employees whose employment relationship is based on agreement on work outside employment, for the managing director working without an employment contract or shareholder working for its company without the employment contract, cooperating persons – e.g. wife, children, parents who pursuant to the Act on Illegal Work do not have to be in employment relationship, persons working on basis of agreement pursuant to the Civil Code, volunteers.
  • Contribution cannot be provided for the 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 who are taking their holiday. 

Amount of the contribution

The employer from the third group shall choose only one of the options for the whole period during which the contribution will be provided, i. e. between a payment of salary compensation (see point I. below) or flat-rate contribution (see point II. below).

I. Payment of salary compensation

The amount of the payment of the salary compensation shall be determined according to the following rules:

  1. The financial contribution is provided for payment of the salary compensation to employees, to whom employer cannot assign work because of work obstacle on the part of employer (Section 142 of the Labour Code), amounting to 80% of employee’s average salary. This amount shall not exceed EUR 880.
  2. Employer who, under a collective agreement or a written agreement with employee representatives (Section 142 Subsection 4 of the Labour Code) has paid to employees the compensation of less than 80% of their average salary, shall be reimbursed for respective term of 2020, but not more than EUR 880.
  3. Employer who, in accordance with the amended Labour Code, has paid to its employees the compensation of more than 80% of their average salary shall be paid a reimbursement in the amount of 80% of the employee's average salary for the respective period, but not more than EUR 880.
  4. If salary compensation (already paid or payable by the employer by the end of the calendar month in which the application is submitted) is less than EUR 880 the contribution shall be at most equal to the actual wage compensation paid.

II. Flat-rate contribution 

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

Sale 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


Sale drop (category) April, May 2020 (in euro)
Less than 20% 0
20 %, from 20,00-39,99% 180
from 40,00-59,99% 300
from 60,00-79,99% 420
from 80% and more 540

How to calculate the sales drop

The applicant choses one of the alternatives for contribution calculation: 

  1. Sales for the respective month shall be compared with the sales for the same month of the previous year (e.g., respective period 03/2020 - previous is 03/2019)
  2. Sales average for 2019 (i.e. 1/12 of sales for 2019) shall be compared to respective month. Entitled are only applicants performing their business activity during all 2019
  3. Sales for February 2020 shall be compared to the Sales for respective month – entitled are only those who were performing business activity for the part of 2019 and started to perform business activity no later than 1.2.2020.

For the provision of the contribution according to the Section II, the employee is: 

a) employee to whom the employer can assign work, as well as

b) employee to whom the employer cannot assign work due to work obstacle on the part of employer (Section 142 of Labour Code).

The condition for the contribution provision according to the Section II, is that that the employee has not more than 50% of his monthly working time fund an obstacle on the part of the employee or has not taken a holiday.

Filing an application – procedure 

The application form with identification A or B (depending on the type of contribution) is available on and also on (available only in Slovak). 

The employer submits the application to the respective Office of Labour, Social Affairs and Family (hereinafter referred to as the “office”), determined according to the district where the job positions are maintained. In case the employer has more than one operations, the application shall be submitted to the Labour Office determined according to the district in which the employer has its registered office.

Mandatory Annex to the application is a report for contribution provision. More information on how to complete such report is available for category A in respective Manual available in Slovak (Manuál k vypĺňaniu žiadosti A pre priznanie príspevku) and for category B in respective Manual available in Slovak (Manuál k vypĺňaniu výkazu B pre priznanie príspevku).

Part of the application consists from a declaration in which the employer declares that: 

1.Employer pays to its employees the salary or the salary compensation in the amount pursuant to the respective sections of Labour Code.

2.Employer does not claim the contribution for employees in notice period or employee receiving social security benefits due to obstacles to work on the part of the employee.

3.Employer does not request the contribution for employees already receiving other salary contribution/total labour cost within the active labour market measures provided by Office of Labour, Social Affairs and Family.

4.Employer does not request the contribution for employees employed after 2 March 2020.

5.During the period of two months after the month for which the contribution is being provided, employer shall not terminate the employment relationship by the notice or agreement for reasons stated in Section 63, par. 1, letters a) and b) of the Labour Code.

6.Employer meets the conditions stipulated in Section 70, par. 7 of the Act on Employment Services by following: 

  • Employer fulfils tax obligation pursuant to the Act No. 595/2003 Coll. on Income taxes, as amended,
  • Employer fulfils the obligations to pay advance public insurance levies, social insurance levies and obligatory old-age pension savings contributions,
  • Employer is compliant with the prohibition of illegal employment for a period of two years prior to applying for the contribution,
  • Employer does not have unpaid financial obligations towards the Labour Office,
  • it has not been declared bankrupt or wound up, has not been in receivership and does not have a reimbursement schedule pursuant to special regulations,
  • There are no outstanding claims of employees arising from their employment,
  • It is not prohibited to receive subsidies or to receive aid and assistance provided from EU funds, in case the employer is a legal person;

7.There are no outstanding claims against this employer for repayment of aid on basis of former decision of European Commission declaring aid illegal and incompatible with the internal market.

8.Employer is a subject existing from and started to carry out its business activities on 1 February 2020 at the latest. 

The facts declared honestly by the applicant may be subject to ex-post controls.

By confirming correctness and verity of submitted data in the application and its annexes, the applicant shall be aware of consequences due to false declaration of the abovementioned facts, including criminal consequences (Section 221 Fraud, Section 255 Subsidy Fraud, Section 261 Damage to the Financial Interests of the European Union pursuant to the Penal Code No. 300/2005 Coll. as amended)

The application shall be submitted without signature and it shall be submitted by electronic post (mail) or electronically by electronic mailbox (as a priority). In exceptional cases, the application can be sent by post office or delivered personally. 

The application for March 2020 shall be submitted until 15 May 2020. The employer submitting application for April or May shall submit the application by the end of calendar month, following the month for which the compensation is required. 

Agreement of provision of financial contribution – signing and delivery 

The contribution shall be provided to the employer without delay on basis of Agreement on provision of financial contribution (hereinafter referred to as the “Agreement”), which is sent by the office after delivery of application and control of its formal requirements.

If the Agreement is sent to the employer via post office, it is delivered in two counterparts, one for each party to the Agreement. The office sends already signed Agreement to the employer. The employer shall subsequently sign the Agreement and send one counterpart also by post (in exceptional cases personally) back to the office. Second counterpart is for the employer.

If the employer has active electronic mailbox for delivery, the office sends signed Agreement electronically through electronic mailbox. The employer signs this Agreement by certified electronic signature and sends it back to the office via portal

Please note, that the office will not accept documents signed by two methods at the same time. In other words - if the office signed the Agreement electronically, the employer cannot print the Agreement and sent it by the post, but it has to be also signed electronically.