On 22 November 2021, the government approved a compensation bonus for two new bonus periods, namely from 22 November 2021 to 31 December 2021 and the second bonus period from 1 January 2022 to 31 January 2022. The bill includes the possibility of announcing additional bonus periods by government decree, following the development of the pandemic situation, for one calendar month at a time, until the end of 2022 at the latest. The compensation bonus may again be applied for by sole traders (self-employed persons) with an active trade licence as of 22 November 2021 and shareholders of limited liability companies whose sales for December 2021 or, as the case may be, January 2022 decreased (due to the negative impact of the current government restrictions) by at least 30% compared to any three consecutive calendar months in the relevant period from June to October 2021. The maximum amount of the bonus has been set at CZK 1,000 per day.
The date of commencement of application submission and subsequent disbursement will be determined following the passage of the bill by Parliament, which will debate it in an expedited legislative process. However, it will not be possible to submit applications until after the end of the bonus period in question, given the then known amount of sales for that period.
