From 1. 3. 2021 to 30. 4. 2021, employees are eligible for a special allowance during quarantine (isolation) by order. The employer pays them the allowance. The employer deducts these allowances from social security insurance and the contribution to the state employment policy.
The allowance is determined for an employee who has been under quarantine (isolation) by order after 28. 2. 2021 and for whom, pursuant to the Labour Code, a claim has arisen, due to quarantine by order, for compensation of salary, payment or remuneration from agreements for work performed outside of employment status (hereinafter to be referred to as “income compensation”). The allowance, however, is not determined for employees who have been ordered to go into quarantine (isolation) during a period within 5 days after returning from abroad (with the exception of work or business trips).
This applies for all employees who were ordered to go into quarantine or isolation due to an infectious disease (covid-19 or other), and this over a period of the first 14 calendar days.
If employees were ordered to go into quarantine or isolation prior to 1. 3. 2021, they will be eligible for the allowance as of the effective date of the Act, i.e. as of 5. 3. 2021.
Employees do not have to request “isolation”, they will get it automatically. They only have to notify their employers as to the quarantine or isolation order and have an eNeschopenka (“eSicknote”) compiled by their doctor (for quarantine or correct diagnosis of illness).
The employer itself deducts the salary compensation allowance from the mandatory social insurance payment. The deduction has to be made within 3 calendar months from the end of the employee’s quarantine.
The allowance is exempt from individual income tax, which is why it is also not included in the employee’s basis of assessment for insurance contributions.