Measures of government SR - English version

Government restrictions. Hygienists' measures. Human health issues. Restricted movement of persons and goods.

All of these matters related to prevention of the spread of coronavirus COVID-19 have adverse impacts on the business environment. In order to compensate for these adverse impacts, the government of the Slovak Republic has approved some measures. You can find the overview of the most important ones below:

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A contribution amounting to 80 % of average compensation for the salary for employers and owner-operators who were obliged to close down their operations.

With the Measure of the Public Health Authority of the Slovak Republic, most of retail operations (except for grocery and drug stores, pharmacies) and facilities like hotels, wellness centres, aquaparks, restaurants, bars, etc. have been shut down.

If an employer had to close down the operation based on this resolution, it is entitled to a contribution from the Office of Labour, Social Affairs and Family.

For whom is it possible to claim the contribution?

The contribution may only be claimed for an employee in an employment relationship to whom the employer may not assign work due to an obstacle on the employer\\\'s part.  The entity applying for the contribution was established not later than 01.02.2020.

For whom is it not possible to claim the contribution?

  • for an employee working based on an alternative employment contract,
  • for an employee in permanent employment but in the notice period,
  • for an executive officer (if he or she has not entered into an employment contract),
  • for a volunteer.

Contributions for owner-operators with company revenue decreases.

- for the month of April 2020 and following months:

Note: for the month of March 2020, half of the contribution as well as half the percentage decrease applies.

EUR 180.00 with revenues decreased by 20% to 39.99%,

EUR 300.00 with revenues decreased by 40% to 59.99%,

EUR 420.00 with revenues decreased by 60% to 79.99%,

EUR 540.00 with revenues decreased by 80% to 100%.


  • pay the employee compensation for salary amounting to 80% of the employee\\\'s average wages (except for March 2020 and employers who, based on a collective bargaining agreement, have paid their employees compensation for salary amounting to 60% of average wages),
  • undertaking that for two months following the month for which the contribution is claimed, the employer will not terminate the employment relation or take legal actions resulting in termination of the employment relation with the employee(-s) with notice or by agreement for reasons set out in Section 63(1)(a) and (b) of the Labour Code,
  • submit the data regarding staffing as of 31.03.2020,
  • the company was not a business in difficulty (pertains to owner-operators as well) as of 31.12.2019.

Deferred payment of income tax for an indefinite duration

The month till which a particular tax has to be paid will be determined as follows: until the end of the calendar month following the end of the pandemic period.

What´s next for you - after announcing of the details:

  • reduced rent,
  • advance payments paid differently,
  • short-term work.

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