What is the amount?
The quarantine contribution is paid for the first 14 calendar days of quarantine, and the maximum amount is CZK 370 per day. Please note, however, that for each day of the quarantine, the sum of the quarantine salary reimbursement and quarantine contribution cannot exceed 90% of the employee's average earnings.
Who pays the special quarantine contribution?
The special quarantine contribution is paid by the employer, together with the quarantine salary reimbursement. The employer can then deduct the paid amount of quarantine contribution from payments of social security contributions. The quarantine contribution will not be subject to income tax or foreclosure and will not be included in the income for the purpose of calculation of social benefits.
What is the relevant period?
The employee is entitled to the quarantine contribution if the quarantine was ordered after 28 February 2021. The quarantine contribution is only applicable for days in quarantine until 30 April 2021.