NEW COMPENSATION BONUS 2021
1st bonus period 1 February 2021 - 28 February 2021 (with a general deadline for submitting an application by 3 May 2021),
2nd bonus period 1 March 2021 - 31 March 2021 (with a general deadline for submitting an application by 1 June 2021),
3th bonus period 1 April 2021 - 30 April 2021 (with a general deadline for submitting an application by 1 July 2021),
The amount of the compensation bonus is up to CZK 1,000 per day. The amount can be lower, in case your income is low.
Entitlement to the compensation bonus may arise from three possible titles - as a self-employed person, as a partner in a limited liability company and / or as a person performing work on the basis of an out-of-employment contract (DPP, DPC). Specific legal criteria are set for each of these titles, the fulfillment of which is conditional on the right to a compensation bonus. If you do not meet the criteria of at least one of the listed titles, you are not entitled to a compensation bonus.
Example of the calculation for February: Self-employed person can apply for the bonus for February if the January 2021 income was lower than 50% of the average monthly income for 3 months period; either Nov.&Dec. 2019 and January 2020 or Nov&Dec 2018 and January 2019. The calculation is differente for seasonal workers or new trade licence holders.
Self-employment income must be main source of income in the month before the bonus period and also in the 3 months period described above
Online application here: https://ouc.financnisprava.cz/kb2021/
Signed application should be delivered personaly to the tax office or via email/databox (details will be provided to you when you fill in the online application)
We can apply on your behalf for 500 czk per each bonus period.
Your Expat taxes team