CORONAVIRUS TASKFORCE UP-DATE - The first state aid to employees, entrepreneurs and sole traders – Second group

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.

The second state aid group consists of self-employed persons whose sales dropped or they were forced to suspend or restrict their self-employment activities on basis of the Public Order of the Public Health Authority.

Basic conditions for the contribution provision:

  • Suspension of self-employment activities or drop of sales by at least 20 % (or 10% in March),
  • Self-employed person had pension insurance (obligatory or voluntary) in the period until 31st March 2020 and this insurance continues also after this date, or this self-employed person is a subject of so-called levy holiday in accordance with relevant legislation,
  • Trading licence of self-employed person is not terminated or suspended,
  • Self-employed person is not also in employment relationship.

Amount of the contribution:

The self-employed persons are entitled to a flat-rate contribution as a compensation for the loss of income from their self-employment on the basis of the sales drop.

Sale drop (category)

March 2020, (in euro)

Less than 10 %


10 %, - 19.99 %


20 %, - 29.99 %


30 %, - 39.99 %


40 and more %



Sale drop (category)

April, May 2020 , (in euro)

Less than 20 %


≥ 20 %, from 20.00-39.99 %


≥ 40 %, from 40.00-59.99 %


≥ 60 %, from 60.00-79.99 %


≥ 80 %, from 80 % and more


The maximum amount of the contribution for one applicant shall be of EUR 200,000 per month.

Determination of the sales drop

The applicant may choose one of the following calculation alternatives:

1. Sales in the current month are compared to the sales in the comparable month of the previous year (e.g., March 2020 is compared to March 2019)

2. The amount of sales in the current month is compared to the amount of sales calculated as an average for the previous year (i.e. 1/12 of sales for 2019) - only those who carried out business activities during all the previous year (2019) shall use this calculation

3. The amount of sales for February 2020 is compared to the sales for comparable month – only those, who carried out business activity only in the part of the previous year or started to carry out business activity no later than before 1st February 2020 shall use this calculation

Filing an application – procedure

The application form is available on and also on

The self-employed person shall submit the application to the respective Labour Office determined according to the district where the self-employed person carries out its business activity.

Mandatory Annex to the application is a report for contribution provision. More information on how to complete such report is available in the manual in Slovak language (Manuál k vypĺňaniu výkazu pre priznanie príspevku).

Part of the application consists from a declaration in which the self-employed person declares that:

  • it was not a business in difficulty as at 31 December 2019,
  • its sales dropped in relation to the announcement of an extraordinary situation, state of emergency or state of crisis,
  • it meets the conditions stipulated in Section 70, par. 7 of the Act on Employment Services by following:

fulfils tax obligation pursuant to the Act No. 595/2003 Coll. on Income taxes, as amended,

fulfils the obligations to pay advance public insurance levies, social insurance levies and obligatory old-age pension savings contributions,

is compliant with the prohibition of illegal employment for a period of two years prior to applying for the contribution,

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;

  • there are no outstanding claims against this self-employed person for repayment of aid on basis of former decision of European Commission declaring aid illegal and incompatible with the internal market,
  • the self-employed person is a subject who was established and started to carry out its business activities before 1st February 2020.

The application can be submitted by:

a) electronic post (e-mail),

b) electronically by electronic mailbox,

c) post office (in exceptional cases),

d) personally (in exceptional cases).

The application shall be submitted by the end of calendar month, following the month for which the compensation is required.

The contribution shall be provided without further delay on basis of the Agreement on provision of financial contribution.

Please note that the conditions for provision of this contribution to the second group can change in the future. In this case, we will update this document.