On 5 March 2021, Act No. 121/2021 Coll., on Extraordinary Contribution to Employees under Quarantine Order, became effective. Under this Act, employers are obligated to compensate employees for reduced income resulting from a quarantine or isolation order from 1 March to 30 April 2021. The compensation amounts up to CZK 370 per calendar day.
Employees are entitled to the contribution if they were ordered to be quarantined/isolated after 28 February 2021 and the contribution is paid only for the period of 14 days of the quarantine/isolation. The contribution is exempt from income tax and cannot be affected by enforcement of judgement or distraint. The sum of the wage compensation during illness under Sections 192 to 194 of the Labour code and this extraordinary contribution shall not exceed 90% of the average earnings for the corresponding number of hours missed. The entitlement to the extraordinary contribution does not arise if the quarantine has been ordered within 5 days of returning from abroad (not applicable to returns from business trips).
The employer will deduct the amounts paid for the contribution from the monthly amount of social insurance paid. This right can be claimed up to three calendar months after the end of the quarantine and only those contributions can be deducted that were paid by the end of the second calendar month following the month in which the contributions were deducted from the premium.
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