202011.13
0

The main provisions of the government decree no. 485/2020 (XI.10.) on the economical measures during the emergency

Tax benefits:

  • For the month November 2020, the employers shall be exempt from the payment of public debts payable on the salaries concerning its employees.
  • The person liable for payment of vocational training shall be exempted from the payment of vocational training contribution for the month November 2020.
  • The person liable for payment of the rehabilitation contribution is exempted from the payment of rehabilitation contribution for 1 (one) month provided that the person liable for the payment of rehabilitation contribution shall not pay further advances in 2020.
  • The exemption from these payment obligations shall apply to persons whose main activity is the following:
  1. Restaurants and mobile food service activities (TEÁOR 5610),
  2. Event catering activites (TEÁOR 5621),
  3. Beverage serving activites (TEÁOR 5630),
  4. Film screening (TEÁOR 5914),
  5. Organisation of conference and trade shows (TEÁOR 8230),
  6. Sport and recreation education (TEÁOR 8551),
  7. Performing arts (TEÁOR 9001),
  8. Support activites to performing arts (TEÁOR 9002),
  9. Operation of arts facilities (TEÁOR 9004),
  10. Museums activities (TEÁOR 9102),
  11. Botanical and zoological gardens and nature reserves activities (TEÁOR 9104),
  12. Operation of sport facilities (TEÁOR 9311),
  13. Activities of sport clubs (TEÁOR 9312),
  14. Fitness facilities (TEÁOR 9313),
  15. Other sports activities (TEÁOR 9319),
  16. Activities of amusement parks and theme (TEÁOR 9321),
  17. Physical well-being activities (TEÁOR 9604), or
  18. Other amusement and recreation activities (TEÁOR 9329).
  • Main activity means from which the person carrying out the activity had the mayority of its income but at least the 30% of its income in the previous 6 months from the date of this decree entering into force.
  •  The prerequisite of the benefits above that the employer shall pay the remuneration under the terms of employment contract existing at the date this decree entering into force and shall not dismiss the employee by notice set out section 64. § (1) of the Labour Code in November.
  • The prerequisite for applying the exemption is that the employer would have dismissed the employee with regard to the emergency situation and the employer notifies the tax authority on its request.

Provisions for accomodations:

  • The following provisions shall apply to persons who carrying out the below activites as main activity:
  1. Hotel service (TEÁOR 5510),
  2. Holiday and other short-stay accomodation (TEÁOR 5520),
  3. Camping service (TEÁOR 5530),
  4. Other accomodation service (TEÁOR 5590).
  • State shall reimburse the 80 percent of the price of the registered bookings made until 8 November 2020.
  • The condition for reimbursement is that the accommodation provider maintains the employment relationship of the employees employed on 8 November 2020, the accommodation provider pays remuneration to the employees and the amount to be reimbursed shall be based on those registered bookings made within 30 days from the date of this decree entering into force.

Wage subsidy:

  •  An allowance equal to the fifty percent of the gross wage of the persons employed in employment relationship may be granted to the employer if the employee has employment relationship on the last day of the benefit period and the employer pays the remuneration to the employee.
  • The employer shall submit its application for allowance to the competent government office where its registered seat located.
  • The government office makes its decision within 8 (eight) working days.
  • The allowance shall be requested by those employers who are carring out the above-mentioned activites as main activites.
  • The allowance may be granted for the month November.
  • The healthcare worker set out in section 3. § d.) of the Act CLIV on health care, student participating in medical and healthcare training and involved in the protection against the coronavirus pandemic may use the passenger transport services free of charge.
  • The healthcare worker shall present his/her ID document and a certificate issued by the healthcare institution in order to prove his/her entitlement to the travel discount.