As of February 2021, the First Aid Plus project is supposed to be modified again. The aim of the proposal is to expand the target groups and to increase the amount of financial assistance provided. In addition, further extension of the project implementation until 30 June 2021 is proposed.

Entities eligible for assistance are those  which started working or doing business prior to 1 February 2021. The contribution can be used for employees hired to work prior to 1 February 2021.

Assistance for employers, including self-employed persons who are employers

Under the original project conditions, employers, including self-employed persons who are employers, could apply for assistance under measures 1 and 3 as follows:

• Measure No. 1 – assistance to employers forced to shut down their operations
• Measure No. 3A – assistance to employers unable to assign work
• Measure No. 3B – assistance to employers who experienced a sales drop

Once the First Aid Plus Plus project is launched, contributions paid under measures 1 and 3 should be increased as follows:

Measures no. 1 and 3A – assistance provided for the period during which the employer cannot assign work to an employee increases from 80% of total labour costs to 100% of total labour costs.

The maximum amount of the contribution under measures 1 and 3A remains unchanged – EUR 1,100.

Measure no. 3B – the number of sales drop categories increases from 4 to 7 ranging from EUR 330 to EUR 870. The maximum contribution in the event of a sales drop of 80% or higher increases from EUR 810 to 870.

Improved conditions under measures 1, 3A and 3B will apply to Applications and Reports submitted for the month of February 2021 and the following months with a maximum amount of EUR 1.6 million per enterprise. Once this threshold has been reached, the enterprise may continue receiving a contribution in the amount of 80% of total labour costs.

Contributions for self-employed persons and natural persons

Self-employed persons who are not employers could apply for contributions under the original First Aid project under measures 2 and 4 as follows:

• Measure 2 – assistance to self-employed persons forced to shut down their operations or with a sales drop
• Measure 4A and 4B – assistance to selected groups of self-employed persons, liberal professions and single-person businesses

Under the new First Aid Plus Plus project, financial contributions have been increased as follows:

Measure no. 2 – sales drop categories have been changed and the flat contribution has been increased, ranging from EUR 330 to 870.

In relation to measures no. 4A and 4B, the Ministry of Labour, Social Affairs and Family informs self-employed persons of the possibility to switch to measure no. 2, which means that self-employed persons will receive a higher financial contribution of EUR 870. To be able to do so, the self-employed person must conclude a voluntary sickness and pension insurance by 15 February 2021 and apply for a contribution under measure no. 2.

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Alleviation of the Eligibility Criteria for Tax Bonus during the Pandemic

The proposed amendment is aimed at employees and taxpayers with income from business or other self-employment activities who were unable to carry out their professional activities due to the anti-pandemic measures and whose income has not reached the statutory limit for eligibility for the tax bonus. These taxpayers were paid contributions by the state as part of the anti-pandemic measures in the form of pandemic sickness insurance, nursing benefits, contributions provided through active labour market measures, and subsidies for workers employed in the cultural sector. This income was exempt from income tax, as a result of which the taxpayers became ineligible to receive the dependent child tax allowance.

In connection with these exemptions, Section 24aa(1) of the draft Act shall regulate the eligibility criteria for tax bonus in order to include the following income in the taxable income:

a) benefits provided through active labour market policy,
b) subsidies provided by the Ministry of Culture of the Slovak Republic for workers in the cultural sector,
c) sickness benefits received on the grounds that the employee has been declared temporarily unable to work due to an imposed quarantine measure or isolation under a special provision,
d) nursing benefits received under a special provision.

The procedure for including such income in taxable income may only be applied by taxpayers who, for the purposes of applying the tax bonus, do not meet the eligibility criteria for taxable income amounting to at least six times the minimum wage.

The procedure for including the following specifically defined exempt income in taxable income shall apply to the taxpayers with income:

• earned from business or other self-employment activities
  • referred to in paragraph 1(a)(b), i.e. contributions received through active labour market policy and subsidies provided by the Ministry of Culture of the Slovak Republic that were demonstrably received and entered in the accounts of taxpayers, registered in the tax records of taxpayers or registered in the records of taxpayers from 1 January 2020 to 31 December 2020,
  • referred to in paragraph 1(c)(d), i.e. nursing benefits and sickness benefits declared and demonstrably received from 1 January 2020 to 31 December 2020,
• earned from income from employment demonstrably received for the 2020 tax year running until 31 January 2021 at the latest.

If the employees do not meet the eligibility criteria for taxable income for the purposes of applying the tax bonus and their income has not reached the amount referred to in paragraph 1, they shall be obliged to inform the employer by 15 February 2021 of the amount of income received for the purpose of its inclusion in order to receive the tax bonus. The aforementioned shall only apply if the employees have requested an annual clearance.

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Recognition of Tax Expenditure Incurred for COVID‑19 Testing

Under Section 24ab of the draft Act, tax expenditures shall be considered to be expenditures (expenses) of the employers or taxpayers with income earned from business or other self-employment activities that they incurred as a result of the COVID‑19 testing.

Tax expenditures shall be considered expenses for testing incurred:

a) by the employer as a result of the testing of employees, including close persons living with such employees in the same household,
b) as a result of the testing of sole proprietors, including close persons living with the taxpayers in the same household,
c) by the taxpayers as a result of the testing of natural persons who carry out professional activities for the taxpayers in the place of their business (e.g. employees of an external company who carry out logistics activities, service activities, cleaning activities in the form of service provision).

The aforementioned shall apply to the entire pandemic period, i.e. also retroactively for the 2020 tax year.

In the case of testing employees and their close persons, the non-monetary benefits provided in this way shall not be subject to employee tax during the pandemic period.

If the employer has already performed the annual clearance of advances from income from employment for the 2020 tax year or has already issued a proof of taxable income for 2020, the employer may issue a corrective annual clearance of advances or a corrective proof of taxable income for 2020.

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THURSDAY 16TH JULY: 15:00 – 16:00 BST

Join us for the first Moore Intelligence virtual event where we discuss how businesses can reset and look to grow again after the COVID lockdown.

The webcast will begin here, on this page, at 1500BST on Thursday. Use the register link and enter the email address you registered with in the registered viewer box.

Effects of the pandemic will linger but every economic disruption in history has also brought opportunities, more efficient ways of working and even completely new business models.

This event is open to you and your clients. Register now and hear from our distinguished panel on the global economic prospects for the next 12 months and how different regions are overcoming the challenges of driving growth while being alert to the ongoing health threat.

This is an interactive event and we welcome your questions. We want to hear from you and your clients, so join the debate.

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There is a significant increase of cybersecurity risk with more individuals working from home. While global effort is driven to tackle health and economic threats caused by the COVID-19 outbreak, cyber criminals are exploiting the current world disruption through additional flood of COVID-19 related scams in the form of phishing malware, ransomware and password hacking. It is important to realise the cybersecurity challenges we face during this special period and take corresponding actions to alleviate the emerging risks.

The challenges

Getting connected remotely
For many years, all of us are accustomed to working in a physical office, with local networked machines and local IT support. Face-to-face meetings was often preferred. The current social distance situation is a massive change to the norm of such operation, which there are plenty of hurdles for businesses to overcome in order to equip and enable all staff to work from home effectively. The basics would be implementing VPN to connect with corporate networks and video conferencing applications for meetings. For some organisations that were already operating with a remote-enabled culture, this transition is a lot more seamless than for others that have to invest extensively on IT equipment such as laptops, video conferencing licenses, and configure their networks to operate in this way at scale. Although business productivity being imperative, security and resilience of the new operating model should not be treated as a second priority.

Secure remote working
Although the COVID-19 epidemic situation seems to have stabilised, many companies are still encouraging staff to work from home. Larger companies are also utilising the situation to explore remote working as a crisis management plan. The unfortunate global disruption has shredded lights for companies to rethink the priority of ensuring business to continue operating securely and resiliently. From a security perspective, this is a very different environment to the existing security practice where measures such as network penetration tests, Internet gateways and firewalls, policy frameworks, and DLP (Data Loss Prevention) needed to be enhanced. In recent years, adoption to digital transformation programmes such as adoption of cloud computing as well as moving towards more remote working with the use of video and document sharing technologies have gathered pace steadily. With current events, these digital transformation initiatives would be greatly accelerated, and once productivity established, together with the ability to cut costs and made them work effectively by doing away with the previous working practises including onsite approaches to technology, such changes would likely be staying beyond current events as investments have been made. Many of these changes are positive and progressive, though they come with a new set of risks.

Risks of a remote workforce:

• Insecure home network: Enterprises invest a lot to secure their IT infrastructure to limit cyber risks, this includes solutions from enterprise-grade firewall to the extent of use of security operation centre which monitor the network environment to limit attack vectors. In contrast, home computers are more vulnerable to cyber-attacks as they are probably running on consumer-grade firewall and antivirus software which are not reliably updated.
• Isolated IT Assets: With many employees using personal devices to connect to the company’s network, IT are unlikely to be able to access those devices to harden cybersecurity or standardise settings. Without specific calibration with the company’s security policy and parameters, IT are not able to effectively address and manage vulnerabilities on each of these personal devices contains.
• Accidental data exposure: With thousands of new, remote workers accessing data outside of the secure office network, it comes with the risk that company’s data ending up in the open, especially through the use of cloud storage and other third party services. That data could include customer information, credentials, or other sensitive and confidential information critical to the company.
• Expanded attack vectors: With increasing reliance on internet connectivity to enable remote working, employees are more likely to expose to threats that target web services and applications. There is an exponential growth of phishing and adware attacks during the pandemic, with attackers exploiting COVID-19 hysteria through malicious domains, social profiles and campaigns. With millions of people attending video conferences, attackers have devised ways to hijack the administrative privileges granted to conferences to remotely execute malicious code, not to mention the unwanted or uninvited attendees to video calls.
• Limited remediation opportunities: Infected machines tend to require direct attention of technicians to restore. That would be easy to accomplish by the IT department in an office environment, but become very challenging with a remote working environment. If a remote working computer becomes infected, it would be very difficult for IT department to respond and resolve the issue. And as a result, the attack would possibly last longer and causing even more damages.

The advice
After examining the potential risks associated with the COVID-19 crisis and working remotely, we would like to recommend the following security measures to decision-makers for implementation to decrease the organisation’s overall cyber-security risk level.

• Advanced endpoint protection: Having large amount of externally connected devices connecting to the corporate network opens up more paths for hackers to access corporate and customer information. With remote working being a norm, endpoint protection becomes more important than ever. Next generation Endpoint Detection and Response (EDR) protection incorporates real time response and continuously monitors within the environment. The new capabilities significantly aid in the detection and response of any threats.
• Encrypted connection: Implementing VPN solutions have been heavily discussed during current crisis as VPNs is one of the best tools for organisations to maintain productivity of workers for remote working. As a result, it is important to ensure the protection of VPNs. In order to mitigate man-in-the-middle (MITM) attacks, it is highly recommended to use VPNs with an always-on model, which user’s device must be connected to the designated VPN to access any resource that requires an Internet connection.
• Increased identity and access management: It is necessary to enhance access control to eliminate risks of losing credentials and unauthorised access to systems. Multi-factor authentication should be used to add an additional layer of security when accessing corporate resource. At the same time, continuous monitoring and visibility of access is also very useful in detecting abnormal behaviour. Management should grant staff only the rights to access they need to perform the required duties to avoid attackers gaining the access to sensitive information.
• Email, instant messaging, and browsing protection: Malicious emails and URLs are usually the major threat vectors. Companies should deploy advanced and specific solutions to protect users. Those services are expected to be used widely, given the nature of remote working, as they are heavily targeted by threat actors.
• User security awareness: New tools and solutions are used to provide an effective remote working environment during the contingency period. Users may not be familiar with these newly adopted tools or solutions tailored for remote working. To mitigate increased risk, companies should provide extensive user education and training on the risks of remote working and the different types of threats they may encounter.

Despite the recent surge caused by the COVID-19 outbreak, the global workforce is increasingly moving towards a remote working environment. As such, organisations should be planning ahead and applying security controls and creating threat models for its particular environment now, as well as when things go back to normal.

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The Exposure Draft is a follow up to the Phase 1 amendments made to IFRS 9, IAS 39 and IFRS 7, in September 2019 to provide specific accounting relief, as global financial supervisory boards undertake to substitute existing Interbank Offered Rates (IBORs) with alternative benchmarks for risk-free rates (RFRs). Potential RFRs that are been considered across the globe include, inter alia, the EONIA in the Eurozone, SOFR in US, and SORA in Singapore. The substitution of IBORs for these RFRs have important implications for accounting. Although the amendments have not been finalised, being only in ED stage, the final amendments are expected to be made effective in less than half a year from the date of writing, by 1 January 2021, with earlier application permitted, underlining its urgency for affected companies. This article aims to provide a high-level overview of the issues and the proposals in the ED.

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Under an amendment to Act No. 62/2020 Coll. on Specific Response Measures to the Spread of the Dangerous Contagious Human Disease COVID-19 and in the Judiciary, which amends certain acts (“Temporary Protection Act”), tenants (entrepreneurs and non-entrepreneurs alike) are provided with temporary rent protection if they fall behind with their rent and other payments related to their rent as a result of circumstances originating from the spread of COVID-19.

Under §3b of Act No. 62/2020 Coll. on Temporary Protection, a landlord may not unilaterally terminate a real estate rental agreement until 31 December 2020 (including rentals of flats and non-residential premises) for tenant default in making rental and other standard payments related to their rent due in the period from 1 April 2020 to 30 June 2020 if the tenant’s default occurred as a result of circumstances originating from the spread of the dangerous contagious human disease COVID-19. Such reason for default must be sufficiently proven by the tenant. Other reasons for terminating a rental remain unaffected.

A tenant must fulfil the following conditions to be eligible for temporary protection:

• the rent in arrears must be due in the period from 1 April 2020 to 30 June 2020,
• such late payments must occur as a result of circumstances originating from the spread of COVID-19,
• the reason for default must be sufficiently proven.

A landlord is authorised to unilaterally terminate a rental agreement on the grounds of rent payment default for any period other than that specified under the law, meaning prior to 1 April 2020 and after 30 June 2020, regardless of the reason for default.

The Temporary Protection Act does not prohibit a landlord from unilaterally terminating a rental for any reason other than circumstances originating from the spread of COVID-19. Likewise, the Temporary Protection Act does not specify a landlord’s entitlements under tenant liability rent payment default, such as default interest, which is why we remain of the opinion that a landlord does not lose their entitlement to default interest or any contractual fines associated with default in rent payments over such period.

Protection extended to renters under the Temporary Protection Act ends after 31 December 2020. A landlord therefore is authorised to unilaterally terminate a rental agreement for rent payment default for the period from 1 April 2020 to 30 June 2020 after 31 December 2020.

2.      RENT PAYMENT SUBSIDY

Adoption of an amendment to Act No. 71/2013 Coll. on Providing Subsidies and on amendment of Act No. 62/2020 Coll. on Specific Response Measures to the Spread of the Dangerous Contagious Human Disease COVID-19 and the Judiciary, which amends certain acts, as amended by Act No. 92/2020 Coll. approved a new state rent payment subsidy. The aim of the subsidy is primarily to mitigate the consequences of the measures taken to prevent the spread of COVID-19 for business entities.

2.1   Conditions for providing the rent payment subsidy

Eligibility for the rent payment subsidy is subject to concurrent fulfilment of the following conditions:

• the existence of a rental agreement or similar agreement,
• rent agreed in a cash form payment,
• a tenant’s right to use the rented property was established as of 1 February 2020 at the latest,
• use of the rented property was prohibited as a result of the government’s measures to limit the spread of COVID‑19 in any of the following ways (obstructed use):
  • closure of the rented property,
  • interruption of in-person instructions in schools and school facilities,
  • significant restriction on members of the public accessing the rented property.

The rent payment subsidy may be paid to a tenant based on an application from the landlord, who may be a:

a) natural person – non-entrepreneur,
b) natural person – entrepreneur,
c) legal entity – non-entrepreneur,
d) legal entity – entrepreneur.

The law does not consider changes in rental agreements or similar agreements made after 12 March 2020 for the purposes of providing the subsidy.

2.2 Rented property

Rented property for the purposes of providing the subsidy includes:

• a room, part thereof or a set of rooms which are decided by the building authority for purposes other than housing and in which the tenant simultaneously sells goods or provides services to final consumers, including related service areas and storage areas,
• market stalls.

2.3 Subsidy amount for tenants

The subsidy is provided to tenants based on an application filed by the landlord on behalf of the tenant but on the landlord’s own account using an electronic form (see Part 2.4 Rent payment subsidy application for more). The tenant shall immediately provide all cooperation necessary in connection with the rent payment subsidy application as requested by the landlord.

The subsidy is set equal to the rent discount agreed upon by the landlord and the tenant, capped at 50% of the standard rent for the period of obstructed use. The conclusion of such agreement is a prerequisite for providing the subsidy and in practice the subsidy application signed by the landlord and the tenant serves this purpose.

Rent for such purpose does not include:

• ancillary charges associated with the use of the rental (e.g. utility payments)
• any sales-based component if rent is determined by sales.

If payment for services associated with the rental cannot be separated from the rent amount, the amount of such payment for standard charges associated with the rent is set at 5% of the rent. Therefore, the rent amount is reduced by 5%.

If the landlord is managing state property, the rent is reduced by half, i.e. the amount of the subsidy defined by law is set to 50% of the original amount of such rent, as rent under the law is reduced by half.

2.4 Rent payment subsidy application

The rent payment subsidy application is filed electronically using the form to be published on the Ministry of Economy website. No agreement on providing a rent discount is required with the application as the electronic form contains the signatures of the landlord and the tenant as authorised under §23 of Act No. 305/2013 Coll. on e‑Government and has the same effect as such agreement. The electronic application certifies that the discount has been provided.

The subsidy is provided based on a subsidy approval notice, which is sent by the Ministry of Economy to the landlord and to the tenant in electronic form.

For the purposes of assessing the rent subsidy application, the following conditions are considered met (§8a (4)(a), (c), (d) and (e) of Act No. 523/2004 Coll.):

• settlement of all financial obligations vis-a-vis the state budget,
• not being subject to an official enforcement order (e.g. Act No. 233/1995 Coll. on Court Executors and Execution Activities (Execution Code) and on amendment of certain acts, as amended, Act No. 511/1992 Coll. on Tax Administration and Fees and on Changes to the System of Territorial Financial Authorities, as amended,
• no violation over the past three years of the prohibition on illegal employment under a special regulation,
• no record of arrears with social insurance contributions and no health insurer records a past-due receivable against them under a special regulation.

Conditions to be substantiated for the purposes of assessing the application via declaration (§8a (4)(b), (f) and (g) of Act No. 523/2004 Coll.):

• not currently involved in a bankruptcy proceeding, declared bankrupt, entered into restructuring and not subject to a rejected petition to declare bankruptcy due to a lack of assets,
• not subject to the legally imposed penalty of a ban on receiving grants or subsidies,
• not subject to the legally imposed penalty of a ban on receiving aid and support from European Union funds.

A beneficial owner must be reported on the subsidy application if the amount of the requested subsidy exceeds EUR 100,000. If any such declaration concerning the fulfilment of eligibility conditions or the specified beneficial owner is proven to be untrue, the renter will be obliged to return the subsidy.

2.5 Discounts for payment for entire rent or part thereof and if no rent discount is provided

If a tenant has paid rent to their landlord for the entire period or a portion of the period of obstructed use, the rent subsidy may be provided for the same length of time of obstructed use in the amount of the provided discount from the rent based on the agreement between the landlord and the renter, capped at 50% of the rent.

If the landlord and tenant do not agree on a discount from the rent, the tenant may pay the landlord the total unpaid rent for the period of obstructed use in a maximum of 48 equal monthly instalments. The payment term is specified as the 15th day of the given calendar month, beginning on the 15th day of the calendar month following the calendar month in which the state of emergency regarding the spread of the dangerous contagious human disease COVID-19 ends. The landlord and tenant may agree on another payment term.

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The project is designed to support employers and natural persons, implementing 4 measures:

• Measure 1 – support for employers (including sole proprietors who are employers) who, at the time of the declaration of the state of emergency/extraordinary situation, have closed or halted operations on the basis of the Public Health Authority measure;
• Measure 2 – support for sole proprietors who had to close their operations on the basis of a decision of the Public Health Authority of the Slovak Republic or their revenues decreased by at least 20%;
• Measure 3 – support for employers (including sole proprietors who are employers) who will retain employment positions even in the event of an interruption or limitation of their activities during the declared state of emergency;
• Measure 4 – support for sole proprietors and single-person limited liability companies with no other income since 13 March 2020.

Read more in the article: Job retention contributions – updated

The amount of the contribution per employee has been amended pursuant to Measure 3B.

The amount of the contribution per employee cannot exceed 80% of the employee’s gross salary. According to the new rules, it will be possible to apply for a monthly flat-rate contribution of 80% of the employee’s gross salary under Measure 3B, however, the contribution shall not exceed the amount of the set flat-rate contribution pursuant to the drop in revenues.

In March, contributions were provided in the amount of the set flat-rate contribution without limitations.

The Ministry of Labour, Social Affairs and Family also drew attention to and apologised for the fact that there were errors in the April application forms relating to Measures 1 and 3, which were published over the weekend (16–17 May 2020). The Ministry also asked applicants who had submitted erroneous application forms to again fill out and submit new (corrected) application forms.

The amount of the flat-rate contribution doubles in April compared to March.

This change applies to all measures that take into account the drop in revenues – Measures 2 and 3B.

The conditions for granting the contributions within the project have been clarified.

In April, employers will be allowed to choose a different measure compared to March. This means that an employer who has thus far been granted a contribution under Measure 1 may apply for a contribution under Measure 3A or 3B.

Employers with two or more operations may apply for a contribution simultaneously under Measures 1 and 3, each for a different operation within one month. Employers with a single operation may apply for a contribution under only one measure within one month.

Concurrent contribution provision is not possible in the case of:

• Contributions under Measures 2 and 4;
• Contributions under Measures 3A and 3B, with only one of the options available for the entire period of contribution provision;
• Contributions under Measures 4A and 4B, with only one of the options available for the entire period of contribution provision.

Under Measures 1 and 3, it will also be possible to apply for a contribution for an employee for whom a contribution has already been granted for the new job position created.

Based on the announcement regarding the possibility of submitting an application for the contribution, which was published on 17 May 2020, the contribution may also be provided to an employer who has already been granted a contribution for the same period to create a new job position under Section 53d of the Act on Employment Services, provided that the maximum aid intensities set out in the relevant guidelines or block exemption regulations are complied with while respecting the maximum aid intensities set out in the relevant Commission decisions on other compatible aid (Article 2.5 of the State Aid Scheme).

There have also been changes made to Measure 4.

A sole proprietor who suspended or limited the performance or operation of their activities and who did not incur the obligation to pay social and health contributions, nor draws the so-called paid leave, and a natural person who is the sole shareholder in a limited liability company and is also its managing director and is not its employee (the so-called single-person limited liability company) may apply for the March contribution under this Measure, provided that, as of 13 March 2020, such persons did not receive any other income from entrepreneurial, non-entrepreneurial, or dependent activities.

However, there have been several changes to the conditions for the granting of April contributions. Based on the announcement regarding the possibility of submitting an application for the April contribution, the following changes apply:

• the so-called single-person limited liability companies refer only to limited liability companies that employ no personnel;
• the following is not to be regarded as income – maternity allowance, parental allowance, financial allowance paid by the Labour Office for mentoring/tutoring, widow/widower’s pension, orphan’s pension, contribution provided under this Measure for the previous month, etc.;
• the contribution provided under Measure 4 may also be requested by a sole proprietor who has not received any other income from entrepreneurial, non-entrepreneurial, or dependent activities not only from 13 March 2020, but also from 1 April 2020, or 1 May 2020;
• if the applicant has had no income since 13 March 2020, it was necessary to submit the application by 15 May 2020;
• if the applicant has had no income since 1 April 2020, it is necessary to submit the application by 31 May 2020;
• if the applicant has had no income since 1 May 2020, it is necessary to submit the application by 30 June 2020.

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