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

 Tax benefits:

•  For November, December 2020 and January, February, March 2021 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 March 2021.
• The person liable for payment of the rehabilitation contribution is exempted from the payment of rehabilitation contribution for 2 (two) months in 2020 and 3 (three) months in 2021 provided that the person liable for the payment of rehabilitation contribution shall not pay further advances in 2020 and the first quarter of 2021.
• For March 2021 small taxpayers shall be exempt from the payment of specific tax rate indicated in Katv.
• The exemption from these payment obligations shall apply to persons whose main activityis the following:

1. Restaurants and mobile food service activities (TEÁOR 5610),
2. Event catering activities (TEÁOR 5621),
3. Beverage serving activities (TEÁOR 5630),
4. Film screening (TEÁOR 5914),
5. Organization of conference and trade shows (TEÁOR 8230),
6. Sport and recreation education (TEÁOR 8551),
7. Performing arts (TEÁOR 9001),
8. Support activities to performing arts (TEÁOR 9002),
9. Operation of arts facilities (TEÁOR 9004),
10. Museum’s 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),
19. Hotel services (TEÁOR 5510),
20. Holiday and other-short stay accommodation (TEÁOR 5520),
21. Camping services (TEÁOR 5530),
22. Other accommodation services (TEÁOR 5590),
23. Travel agency activities (TEÁOR 7911),
24. Tour operator activities (TEÁOR 7912),
25. Other passenger land transport (TEÁOR 4939),
26. Other retail sale in non-specialized stores (TEÁOR 4719),
27. Retail sale of audio and video equipment (TEÁOR 4743),
28. Retail sale of textiles (TEÁOR 4751),
29. Retail sale of electrical household appliances (TEÁOR 4754),
30. Retail sale of furniture, lighting equipment and other household articles (TEÁOR 4759),
31. Retail sale of books (TEÁOR 4761),
32. Retail sale of paper, stationary, office supply and printed matter (TEÁOR 476203),
33. Retail sale of music and video recordings (TEÁOR 4763),
34. Retail sale of sporting equipment (TEÁOR 4764),
35. Retail sale of games and toys (TEÁOR 4765),
36. Retail sale of clothing (TEÁOR 4771),
37. Retail sale of footwear and leather goods (TEÁOR 4772),
38. Retail sale of watches and jewelry (TEÁOR 4777),
39. Retail sale of other goods (TEÁOR 4778),
40. Retail sale of second -hand goods in stores (TEÁOR 4779),
41. Renting of video tapes and disks (TEÁOR 7722),
42. Renting and leasing of other personal and household goods (TEÁOR 7729),
43. Other reservation service (TEÁOR 7990),
44. Gambling and betting activities (TEÁOR 9200) except tipping and lottery,
45. Repair of entertainment electronic devices (TEÁOR 9521),
46. Repair of footwear and leather goods (TEÁOR 9523),
47. Repair of furniture and home furnishings (TEÁOR 9524),
48. Repair of watches and jewelry (TEÁOR 9524),
49. Repair of other personal and household goods (TEÁOR 9529),
50. Hairdressing and other beauty treatment (TEÁOR 9602),
51. Other personal service activities (TEÁOR 9609),
52. Retail sale of flowers, wreath, and plants (TEÁOR 477601),
53. Other food service activities (TEÁOR 5629) in case of undertakings operating in educational institution,
54. Driving school activities (TEÁOR 8553),
55. Other education (TEÁOR 8559), or
56. Educational support activities (TEÁOR 8560).

• Main activity means from which the person carrying out the activity had the majority 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 Labor Code in November, December of 2020 and in January, February, March 2021.
• 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 accommodations:

• The following provisions shall apply to persons who carrying out the below activities as main activity:

1. Hotel service (TEÁOR 5510),
2. Holiday and other short-stay accommodation (TEÁOR 5520),
3. Camping service (TEÁOR 5530),
4. Other accommodation service (TEÁOR 5590).

• State shall reimburse the 80 percent of the price of the registered bookings made until 8 November 2020.

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 carrying out the above-mentioned activities as main activities.
• The allowance may be granted for the November, December 2020 and January, February, March 2021.