Regulations Regarding the Allowance for Idle Time for the Employees Affected by COVID-19

Submitted by socpro on Tue, 07/14/2020 - 17:59
measures summary

Self-employed persons are able to apply for idleness benefits as of 3 April.

Amount of allowance:

- for micro-enterprise taxpayers: in the amount of 50% of the average income from economic activity for the last two full quarters (second half of 2019), but not more than EUR 700 per month
- for a self-employed person in the general tax regime: in the amount of 75% of the income after paying the state mandatory social insurance contributions for the last two full quarters (second half of 2019), but not more than EUR 700 per month.

In all cases, it is essential that these persons have not received any income from economic activities during the period of idle time, with the exception of the income received from collective management organisations for copyrights or for related rights and the royalties received by the authors and performers.

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