Applications / statements for the relevant month by the employer or SZČO, which is the employer, in the form of an electronic submission via the Central Public Administration Portal - slovensko.sk on behalf of the legal entity on behalf of which it requests.
By selecting an entity for representation, the applicant selects the ID number for whom he / she wants to log in for access to the electronic mailbox and to the services of the Central Public Administration Portal. Authorization of the application by a qualified electronic signature is not required.
If the applicant has more than one establishment in different territorial districts, the application shall be submitted according to the applicant's registered office.
Applications / statements for the relevant month may be submitted during the two calendar months following the calendar month for which the application is requested.
Submission of an application for the provision of a contribution (together with the appendix - Statement for the award of a contribution) to the employer at the relevant labor office in whose territorial district the employer will keep jobs. If the employer has more than one establishment, the application is submitted to the labor office in the territorial district in which it has its registered office.
The application is sent / submitted by the applicant:
- Electronically via the company's E-mailbox
- By e-mail generated by the applicant on the website www.pomahameludom.sk according to the place of residence
- In exceptional cases by post or in person
The applicant submits the application / report during the two calendar months following the calendar month for which he / she is applying for a grant.
Applications and statements for all measures INCLUDING 3B for the month of FEBRUARY 2022 can be submitted until 30 April 2022 → First Aid + applies.
WARNING! Eligible applicants under measure 3B are only employers who employ a maximum of 49 employees and include a decrease in sales of at least 40%.
Calculation of sales decline - 6 possible alternatives:
- The sales for the reported month are compared with the sales for the same month of 2019, 2020 or 2021 (eg for the reported period 01/2022 - the previous one is 01/2019, or 01/2020, or 01/2021)
- The average of sales in 2019, 2020 or 2021 (ie 1/12 of sales in 2019, 2020 or 2021) is compared with the sales for the reported month - only those who were engaged in gainful activity throughout 2019, resp. 2020, resp. 2021
- Comparative sales for February 2020 with sales for the reported month - only those who are engaged in gainful activity only part of the year 2019 or only part of the year 2020, closest to 01.02.2020
- The revenue for September 2020 is compared with the revenue for the reported month - only those who were engaged in gainful activity only part of 2019 or only part of 2020 are eligible, no later than 02.09.2020
- The revenue for December 2020, resp. January 2021 or February 2021 is compared with the revenue for the reported month - only those who started doing business after 02.09.2020 are eligible (for the eligible period February 2021 and subsequent months).
- The sales for September 2021 or October 2021 are compared with the sales for the reported month - only those who started to engage in gainful activity in 2021 are eligible, as of October 1, 2021 at the latest.
The choice of the method of calculating the decrease in sales can be changed within individual months.
If the applicant has more than one establishment, the revenues are compared within one ID number, regardless of whether he is applying for a contribution for the decrease in revenues for one or all establishments.
In double-entry bookkeeping, the term sales means:
- revenues according to § 2 section 15 of the Accounting Act no. 431/2002 Coll. as amended by Act No. 333/2014 Coll. for a taxpayer accounting in the double-entry bookkeeping system and for a taxpayer who reports profit or loss in separate financial statements in accordance with International Financial Reporting Standards.
In simple accounting, the term sales means:
- income from the sale of products, goods and services after deduction of discounts for the taxpayer accounting in the system of simple accounting, for the taxpayer who keeps tax records according to § 6 sec. 11 of Act no. 595/2003 Coll. as amended by Act No. 463/2013 Coll. and for a taxpayer who keeps records of § 6 sec. 10 of Act no. 595/2003 Coll. as amended.
Based on the regulation of the Government of the Slovak Republic no. 132/2020 Coll., Supplementing the Regulation of the Government of the Slovak Republic no. 76/2020 Z.z. on the method of determining the decrease in net turnover and income from entrepreneurship and other self-employed activities, the contribution from "First Aid" and "First Aid+" for job retention is not counted as income.