Preservation of workplaces in economic activities which are affected due to special circumstances.
TARGET GROUPS OF EMPLOYERS:
Employers from the following sectors:
– Transport and storage – primarly land passanger transport;
– Providing accomodation and preparation and serving food and beverages;
– Administrative and support service activities – travel agencies, tour operators and other reservation service and related activities;
– Art, entertainment and recreation;
– Organizers of cultural, business and sports events, organizers of fairs and weddings and related activities that generate most of their income from events and public gatherings.
TARGET GROUPS OF EMPLOYEES:
– With limited and permanent employment;
– Citizens of Croatia, EU or third countries;
– Employed full-time or part-time;
– That have some of the following status: assigned employee, single parent, Croatian war veteran, etc.;
– Employees of the branch offices of foreign companies.
– Employees employed after 30 June 2020;
– Co-owners with more than 25% share, founders, board members, directors, procurators, etc. (except in the case of employers with up to 10 employees, craft owners, regardless of the number of employees);
– Foreign employees whose work permit and residence expired.
THE AMOUNT OF GRANT:
4.000,00 HRK for July and August per worker employed full time and proportion of the amount per worker employed part time.
250,00 HRK per employee for pension insurance contributions for second pillar (MIO II).
For July and August: from 8 July until 31 July 2020
For August: from 1 August until 31 August 2020
CRITERIA FOR OBTAINING GRANT:
The employers need to prove a revenue drop in June 2020 in comparison to June 2019 of at least 60% for July grant and drop in July 2020 in comparison to July 2019 for August grant:
– employers registered for VAT prove the revenue drop through submitting the VAT forms;
– employers who are not registered for VAT prove the revenue drop based on the revenue drop spread sheet (in the form provided by HZZ).
An employer who has requested grant for 50 or more employees will be obliged to repay the grants if, from the moment of receiving the grants until 31 December 2021, he acts in one of the following ways:
1. pays a dividend or share in profit or other equivalent receipts that are considered as distribution of profits of any tax period;
2. if he allocates his own shares or own business shares to members of the management board and/or executive directors and/or procurators and/or other persons authorized to run all or part of his company;
3. grant the right to the persons referred to in point 2 to the option purchase of shares or any other right based on the value of own shares;
4. pay to the persons referred to in point 2 any amount such as: bonus for achieved results, reward for work results above the non-taxable amount prescribed by the regulations governing income taxation and other similar receipts which are taxed as income from self-employment or other income, in accordance with the regulations governing income taxation;
5. acquires own shares or own business shares.
To find out more about the COVID-19 Employment Regulations for Croatia click here.