Measure No. 4

MEASURE NO. 4 - Self-employed, who are not sickness and pension insured and have no other income at the time of the declaration of the emergency situation

Eligible applicant

It concerns self-employed, which from 01.01.2021 has no other income excluding:

    • employment,
    • agreements performed outside the employment relationship, or
    • disability pension of the insured with a decrease in the ability to perform gainful activity by more than 40% to 70%

and which has interrupted the performance / operation of its activity and has not suspended or revoked the authorization to perform / operate it.

The following are also considered income for this purpose: old-age pension, early old-age pension, invalidity pension, partial invalidity pension, army service pension.

For this purpose, the following is not considered income: maternity allowance, parental allowance, financial allowance paid by the employment office for mentoring / tutoring, widow's pension, widow's pension, orphan's pension, allowance provided under this measure for the previous month, etc.

Measure no. 4 has two alternatives: A and B

For the purposes of providing the contribution under 4A, self-employed is a natural person who:

  1. operates a trade according to Act no. 455/1991 Coll. on Trade Licensing (Trade Licensing Act) as amended;
  2. performs activities in accordance with special regulations (e.g. Act No. 78/1992 Coll. on Tax Advisers and the Slovak Chamber of Tax Advisers, Act No. 323/1992 Coll. on Notaries and Notarial Activities (Notarial Code), Act No. 586 / On Advocacy, Act No. 540/2007 Coll., On Auditors, Audit and Supervision of Audit Performance), Act No. 185/2015 Coll. copyright law, law no. 103/2014 Coll. on theatrical activity and musical activity, Act no. 40/2015 Coll. On audiovisual, etc.), performs liberal professions that are not regulated by special regulations, and are not a business according to § 2 of the Commercial Code, are a liberal profession, i.e. are activities for which the performance of the law does not require any authorization (eg actor, choreographer, dancer, musician, journalist, sculptor, etc., who are not in an employment relationship or similar employment relationship in the performance of their activities);
  3. carries out agricultural production, including forest and water management according to Act no. 105/1990 Coll. on private enterprise of citizens,
  4. and whose obligation to pay sickness and pension insurance did not arise or which does not draw the so-called levy holidays.

Only SZČO according to letter a) to c), which started its activity no later than 01.10.2021.

For the purposes of providing the contribution under 4B, self-employed is a natural person who:

  • is the only shareholder in a limited liability company (so-called single-person s.r.o.), whose profit after tax for the last completed accounting period, which ended no later than 31 December 2019, did not exceed EUR 9.600,00 and at the same time its cumulative turnover was at least EUR 2.400,00;
  • in the case of a single-person limited liability company, which started operating during 2019, the profit after tax for the number of calendar months of operation did not exceed 9,600 EUR / 12 times the number of months of existence and its cumulative turnover was at least 2,400 EUR / 12 times the number of calendar months of operation until the end of the year 2019,
  • in the case of a single-person limited liability company, which started operating during 2020, the profit before tax for the number of calendar months of operation did not exceed 9,600 EUR / 12 x the number of months of existence and at the same time its cumulative turnover was a member of 1,200 EUR / 12 x the number of calendar months of operation until the end of 2020,
  • in the case of a single-person limited liability company, which started operating during 2021 (no later than 01.10.2021), the profit before tax for the number of calendar months of operation did not exceed 9,600 EUR / 12 times the number of months of existence and its cumulative turnover was at least 1 200 EUR / 12 x number of calendar months of activity in 2021,
  • is an executive representative in this limited liability company,
  • is not at the same time its employee, and is not a partner in another s.r.o.,

For the purposes of measure no. 4B for the so-called single-person LLC considers only such s.r.o., which has no employees.

Contribution conditions under measure 4A:

  • Self-employed was established and started its activities no later than 01.10.2021;
  • Self-employed has no other income from 01.07.2021 (from business, non-business and dependent activities), with the exception of income from employment of agreements performed outside the employment relationship or disability pension of the insured by a decrease in the ability to perform gainful activity by more than 40% and at most 70%
  • Self-employed is not a recipient of an old-age pension, early old-age pension, invalidity pension, partial invalidity pension or retirement pension,
  • Fulfillment of tax obligations under Act no. 595/2003 Coll. on Income Tax, as amended,
  • Compliance with the obligation to pay advance payments for public health insurance, social insurance and mandatory contributions to old-age pension savings;
  • the self-employed person did not violate the prohibition of illegal employment in the two years prior to the submission of the application for a contribution;
  • Self-employed persons have no financial liabilities due to the Office; is not in bankruptcy, liquidation, receivership, or has no payment schedule specified in a special regulation,
  • Self-employed have no unsatisfied claims of their employees resulting from their employment,
  • the self-employed person does not have a legally imposed penalty of prohibition to receive subsidies or subsidies or a penalty of prohibition to receive assistance and support provided by European Union funds, if it is a legal person,
  • the applicant is not entitled to recovery under a previous Commission decision declaring the aid illegal and incompatible with the internal market,
  • He was not obliged to pay sickness and pension insurance in accordance with Act no. 461/2003 Coll. on social insurance as amended or which does not draw the so-called levy holidays,
  • Does not have a canceled or suspended sole-trade.

Contribution conditions under measure 4B:

  • is the only shareholder in a limited liability company (so-called single-person s.r.o.), whose profit after tax for the last completed accounting period, which ended no later than 31 December 2019, did not exceed EUR 9,600 and at the same time its cumulative turnover was at least EUR 2,400; in the case of a single-person limited liability company, which started operating during 2019, the profit after tax for the number of calendar months of operation did not exceed 9,600 EUR / 12x the number of months of existence and at the same time its cumulative turnover was at least 2,400 EUR / 12x the number of calendar months of operation until the end 2019, in the case of a single-person limited liability company that started operating during 2020, the profit before tax for the number of calendar months of operation did not exceed 9,600 EUR / 12 x the number of months of existence and at the same time its cumulative turnover was at least 1,200 EUR / 12 x number of calendar months of activity until the end of 2020, in the case of a single-person limited liability company that started operating during 2021 (no later than 01.10.2021), profit before tax for the number of calendar months of activity did not exceed 9,600 EUR / 12 x number of months existence and at the same time its cumulative turnover was at least 1 200 EUR / 12 x the number of calendar months of activity in 2021,
  • is a executive representative in this limited liability company and is not also an employee,
  • is not a partner in another s.r.o.
  • from 01.01.2021 (or from the beginning of the next calendar month) has no other income (from business, non-business and dependent activity) with the exception of income from employment of agreements performed outside the employment or disability pension of the insured with a decrease in ability to perform more 40% and not more than 70%),
  • Self-employed is not a recipient of an old-age pension, early old-age pension, invalidity pension (decrease in the ability to perform gainful activity by more than 70%), partial invalidity pension or retirement pension,
  • Fulfillment of tax obligations under Act no. 595/2003 Coll. on Income Tax, as amended,
  • Compliance with the obligation to pay advance payments for public health insurance, social insurance and mandatory contributions to old-age pension savings;
  • the self-employed person did not violate the prohibition of illegal employment in the two years prior to the submission of the application for a contribution;
  • Self-employed persons have no financial liabilities due to the Office; is not in bankruptcy, liquidation, receivership, or has no payment schedule specified in a special regulation,
  • Self-employed have no unsatisfied claims of their employees resulting from their employment,
  • the self-employed person does not have a legally imposed penalty of prohibition to receive subsidies or subsidies or a penalty of prohibition to receive assistance and support provided by European Union funds, if it is a legal person,
  • the applicant is not entitled to recovery under a previous Commission decision declaring the aid illegal and incompatible with the internal market.

Eligible expenses for the period of February 2022

Eligible expenditure is considered to be a monthly flat-rate allowance to compensate for the loss of earned income activities amounting to EUR 315.

The amount of the individual's income for the calendar month for which the contribution is requested is deducted from the amount of the contribution. For this purpose, net income from an employment relationship, an agreement performed outside the employment relationship or the amount of the insured person's invalidity pension with a decrease in the ability to perform a gainful activity by more than 40% to 70% (partial invalidity pension) is considered income.