AIM OF MEASURES:
Preservation of workplaces in economic activities which are affected due to special circumstances.
TARGET GROUPS OF EMPLOYERS:
A. EMPLOYERS FROM THE FOLLOWING SECTORS:
– Transport and storage;
– Services incidental to air transport;
– Providing accommodation, preparation and serving food and beverages;
– Rent and lease of cars, light motor vehicles, water and air transport vehicles, travel agencies, tour operators and other reservation services as well as 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;
– Translation activities and interpreter services;
– Washing and dry cleaning of textiles and fur products.
THE AMOUNT OF GRANT
4.000,00 HRK 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).
CRITERIA FOR OBTAINING GRANT
The sectoral employers need to prove a revenue drop (based on VAT forms or financial projections) of at least 60% in the month preceding the month for which the grant is requested compared to the same month previous year (or February 2020 if active less than one year).
B. EMPLOYERS WHOSE BUSINESS ACTIVITIES ARE SUSPENDED OR LIMITED IN ACCORDANCE WITH THE DECISIONS OF THE CIVIL PROTECTION BOARD (REGARDLESS OF SECTOR/BUSINESS ACTIVITY).
THE AMOUNT OF GRANT
Business activities are suspended up to 14 days:
– 4000,00 HRK 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).
Business activities are suspended more than 14 days:
– 2000,00 HRK per worker employed full time and proportion of the amount per worker employed part time;
– 125,00 HRK per employee for pension insurance contributions for second pillar (MIO II).
CRITERIA FOR OBTAINING GRANT
Employers whose business activities are suspended do not need to prove revenue drop.
TARGET GROUPS OF EMPLOYEES:
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.
Excluding:
– Employees employed after 31 August 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);
– Pensioners;
– Foreign employees whose work permit and residence expired.
PUBLIC ANNOUNCEMENT:
Grant for September: from 15 September until 15 October 2020
Grant for October: from 16 October until 15 November 2020
Grant for November: from 16 November until 15 December 2020
Grant for December: from 16 December until 15 January 2021
IMPORTANT!
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 grant until 31 December 2021, he acts in one of the following ways:
- pays a dividend or share in profit or other equivalent receipts that are considered as distribution of profits of any tax period;
- 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;
- 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;
- 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;
- acquires own shares or own business shares.
