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Coronavirus - Mode C of the Antivirus Programme – Czech Republic

  • Czech Republic
  • Coronavirus - Country overview
  • Coronavirus - Trade and State Aid issues


On 30 June 2020, the eagerly awaited Act No. 300/2020 Coll. was published in the Collection of Laws. This extended the existing Antivirus State Aid Programme with a new regime C, which consists in waiving the payment of social security contributions for some employers.

Who is entitled to a waiver of insurance contributions under the State Aid Programme?

Only those employers who:

a) have a maximum of 50 employees who are participating in the sickness insurance system

b) did not reduce the number of their employees participating in the sickness insurance system by more than 10% compared to March 2020

c) maintained wage levels of at least 90% compared to March 2020

d) have paid timely and properly the insurance contributions that their employees are obliged to pay

e) in the given calendar month at the same time do not draw funds for partial reimbursement of wage costs from mode A or B of the Antivirus programme

Fulfillment of the above conditions will be assessed in every month separately.

In what amount and for what period are the insurance contributions waived?

Altogether 24.8% of the total income of employees who participate in the health insurance system, for the months of June, July and August. An employee's income can be included in the total employee income only in the part that does not exceed 1.5 times of the average wage.

How to claim a waiver of insurance contributions?

The process of applying for a waiver of insurance premiums will be administratively easy. There is no need to submit any applications, employers who meet the above mentioned conditions will only state a reduced assessment base in the monthly OSSZ statement and pay reduced contributions.