Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2020/1345 granting temporary support under Regulation (EU) 2020/672 to the Czech Republic to mitigate unemployment risks in the emergency following the COVID-19 outbreak
Date: 2022-10-03
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Czechia, EU loan, coronavirus disease, emergency aid, employment aid, epidemic, fight against unemployment, public expenditure, self-employed person

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   EUROPEAN COMMISSION  Brussels, 3.10.2022  COM(2022) 509 final 2022/0313 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2020/1345 granting temporary support under Regulation (EU) 2020/672 to the Czech Republic to mitigate unemployment risks in the emergency following the COVID-19 outbreak  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Council Regulation (EU) 2020/672 (“SURE Regulation”) lays down the legal framework for 
providing  Union  financial  assistance  to  Member  States,  which  are  experiencing,  or  are 
seriously threatened with, a severe economic disturbance caused by the COVID-19 outbreak. 
Support  under  SURE  serves  for  the  financing,  primarily,  of  short-time  work  schemes  or 
similar measures aimed at protecting employees and the self‐employed and thus reducing the 
incidence of unemployment and loss of income, as well as for the financing, as an ancillary, 
of some health-related measures, in particular in the workplace. 

On  7  August  2020,  Czechia  requested  financial  assistance  from  the  Union  and  on  25 
September  2020,  with  its  Implementing  Decision  (EU)  2020/1345,  the  Council  granted 
financial  assistance to  Czechia  with  a view to  complementing its  national efforts to  address 
the impact of the COVID-19 outbreak and respond to the socioeconomic consequences of the 
outbreak for workers and the self-employed. 

On 22 September 2022, Czechia requested again Union financial assistance under the SURE 
Regulation.  

In accordance with Article 6(2) of the SURE Regulation, the Commission has consulted the 
Czech authorities to verify the sudden and severe increase in actual and planned expenditure 
directly related to Czechia’s labour market measures caused by the COVID-19 pandemic. In 
particular,  this  pertains  to  existing  measures  referred  to  in  Council  Implementing  Decision 
(EU) 2020/1345: 

(a) 

(b) 

the  short-time  work  scheme  known  as  the  ‘Antivirus’  Programme.  The  programme 
was  designed  to  partially  compensate  wage  costs  of  private  employers  forced  to 
suspend or significantly scale down their economic activity as a direct consequence 
of  measures  taken  by  the  authorities  (Option  "A"),  or  indirectly  due  to  adverse 
economic effects of the pandemic (Option "B"), for example employees  not able to 
work due to travel restrictions. Option "A plus" has been introduced in October 2020 
in order to provide full compensation of wage costs to employers forced to suspend 
or  scale  down  their  activity  due  to  measures  taken  by  the  authorities.  There  have 
been  several  prolongations  of  the  programme  and  its  sub-programmes.  Option  "A" 
was  active  from  12  March  2020  until  28  February  2022,  Option  "A  plus"  from  1 
October 2020 until 31 May 2021 and Option "B" from 12 March 2020 until 31 May 
2021 and from 1 November 2021 until 31 December 2021.  

the measures granting compensatory support in the form of tax bonuses for the self-
employed. The first one, the ‘Pětadvacítka’ Programme, provides the self-employed 
with a compensation bonus of CZK 500 in the form of a tax bonus per calendar day 
of  the  bonus  period  per  person  to  those  who  have  been  forced  to  suspend  or 
significantly  scale  down  their  economic  activity  beyond  normal  business  volatility 
due  to  the  COVID-19  public  health  risks  or  crisis  measures  taken  by  public 
authorities.  ‘Pětadvacítka’  was  active  from  12  March  2020  until  8  June  2020.  The 
‘autumn compensatory bonus’ was a de-facto  extension with parametric changes  to 
the ‘Pětadvacítka’ programme, that ran from 5 October 2020 until 15 February 2021 
and  provided  tax  bonus  of  CZK  500  per  calendar  day  for  self-employed  forced  to 
suspend or significantly scale down their economic activity due to public health risks 

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(c) 

(d) 

or  crisis  measures  taken  by  public  authorities.  The  ‘new  compensatory  bonus  for 
2021’  programme  proposed  an  increase  in  the  support  to  CZK  1,000  per  day  per 
person and ran from 1 February 2021 to 31 May 2021. The last compensatory bonus 
for  self-employed  also  amounting  to  1,000  CZK  per  day,  called  the  ‘compensatory 
bonus for 2022’, ran from 22 November 2021 until 31 January 2022. 

the  ‘Partial  waiver  of  social  and  health  security  contributions  due  by  the  self-
employed’  who  continue  in  their  activity  during  the  provision  of  support  was  a 
scheme  under  which  the  state  assumes  payment  of  the  corresponding  contribution 
due each month from March to August 2020. While the programme ended in August 
2020,  additional  amounts  had  to  be  paid  in  2021  due  to  settlements  related  to 
advanced payments paid by the self-employed in 2020.  

the  ‘Care  allowance’  for  the  self-employed  compensates  for  the  loss  of  income 
incurred by the self-employed as a consequence of the need to take care of children 
or  care-dependent  people  due  to  the  closure  of  childcare  and  social  care  facilities. 
The daily amount of support was CZK 424 for March 2020 and CZK 500 for April to 
June 2020.  It was afterwards extended to  CZK 400 for the period October 2020 to 
May 2021.  

Czechia provided the Commission with the relevant information.  

Taking into account the available evidence, the Commission proposes to the Council to adopt 
an  Implementing  Decision  to  grant  financial  assistance  to  Czechia  under  the  SURE 
Regulation in support of the measures above.   

• 

Consistency with existing policy provisions in the policy area 

The present proposal is fully consistent with Council Regulation (EU) 2020/672, under which 
the proposal is made. 

The present proposal comes in addition to another Union law instrument to provide support to 
Member States in case of emergencies, namely Council Regulation (EC) No 2012/2002 of 11 
November 2002 establishing the European Union Solidarity Fund (EUSF) (“Regulation (EC) 
No 2012/2002”). Regulation (EU) 2020/461 of the European Parliament and of the Council, 
which amends that instrument to  extend its scope to  cover major public  health emergencies 
and to define specific operations eligible for financing, was adopted on 30 March 2020.   

• 

Consistency with other Union policies 

The proposal is part of a range of measures developed in response to the current COVID-19 
pandemic  such  as  the  “Coronavirus  Response  Investment  Initiative”,  and  it  complements 
other  instruments  that  support  employment  such  as  the  European  Social  Fund  and  the 
European Fund for Strategic Investments (EFSI)/InvestEU. By making use of borrowing and 
lending in this particular case of the COVID-19 outbreak for supporting Member States, this 
proposal  acts  as  a  second  line  of  defence  to  finance  short-time  work  schemes  and  similar 
measures,  helping  protect  jobs  and  thus  employees  and  self-employed  against  the  risk  of 
unemployment.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis for this instrument is Council Regulation (EU) 2020/672.   

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• 

Subsidiarity (for non-exclusive competence)  

The  proposal  follows  a  Member  State  request  and  shows  European  solidarity  by  providing 
Union financial assistance in the form of temporary loans to a Member State affected by the 
COVID-19  outbreak.  As  a  second  line  of  defence,  such  financial  assistance  supports  the 
government’s increased public expenditure on a temporary basis in respect of short-time work 
schemes  and  similar  measures  to  help  them  protect  jobs  and  thus  employees  and  self-
employed against the risk of unemployment and loss of income. 

Such  support  will  help  the  population  affected  and  helps  to  mitigate  the  direct  societal  and 
economic impact caused by the present COVID-19 crisis.  

• 

Proportionality 

The proposal respects the proportionality principle. It does not go beyond what is necessary to 
achieve the objectives sought by the instrument.  

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Stakeholder consultations 

Due to the urgency to prepare the proposal so that it can be adopted in a timely manner by the 
Council, a stakeholder consultation could not be carried out. 

• 

Impact assessment 

Due to the urgent nature of the proposal, no impact assessment was carried out. 

4. 

BUDGETARY IMPLICATIONS 

The  Commission  should  be  able  to  contract  borrowings  on  the  financial  markets  with  the 
purpose  of  on-lending  them  to  the  Member  State  requesting  financial  assistance  under  the 
SURE instrument.  

In  addition  to  the  provision  of  Member  State  guarantees,  other  safeguards  are  built  into  the 
framework in order to ensure the financial solidity of the scheme: 

 

 

A rigorous and conservative approach to financial management; 

A  construction  of  the  portfolio  of  loans  that  limits  concentration  risk,  annual 
exposure and excessive exposure to individual Member States whilst ensuring 
sufficient resources could be granted to Member States most in need; and 

 

Possibilities to roll over debt. 

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2022/0313 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

amending Implementing Decision (EU) 2020/1345 granting temporary support under 
Regulation (EU) 2020/672 to the Czech Republic to mitigate unemployment risks in the 
emergency following the COVID-19 outbreak 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, 

Having regard to Council Regulation (EU) 2020/672 of 19 May 2020 on the establishment of 
a  European  instrument  for  temporary  support  to  mitigate  unemployment  risks  in  an 
emergency (SURE) following the COVID-19 outbreak1, and in particular Article 6(1) thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

Further  to  a  request  from  Czechia  on  7  August  2020,  the  Council,  by  means  of 
Implementing  Decision  (EU)  2020/13452,  granted  financial  assistance  to  Czechia  in 
the form of a loan amounting to a maximum of EUR 2 000 000 000 with a maximum 
average  maturity  of  15  years,  and  with  an  availability  period  of  18  months,  with  a 
view  to  complementing  Czechia’s  national  efforts  to  address  the  impact  of  the 
COVID-19 outbreak and respond to the socioeconomic consequences of that outbreak 
for workers and the self-employed.  

The  loan  was  to  be  used  by  Czechia  to  finance  the  short-time  work  schemes  and 
similar  measures,  as  referred  to  in  Article  3  of  Implementing  Decision  (EU) 
2020/1345.  

The COVID-19 outbreak continues to immobilise a substantial part of the labour force 
in Czechia. This has led to a still sudden and severe increase in public expenditure in 
Czechia  in  respect  of  the  measures  referred  to  in  Article  3  (a)  (c)  (d)  (e)  of 
Implementing Decision (EU) 2020/1345.  

The COVID-19 outbreak and the extraordinary measures implemented by  Czechia in 
2020, 2021 and 2022 to contain that outbreak and its socioeconomic and health-related 
impact had and still have a dramatic impact on public finances. In 2020, Czechia had a 
general  government  deficit  and  debt  of  5.8%  and  37.7%  of  gross  domestic  product 
(GDP)  respectively,  which  expanded  to  5.9%  and  41.9%  respectively  at  the  end  of 
2021.  According  to  the  Commission's  2022  spring  forecast,  Czechia  is  forecasted  to 
have a general government deficit and debt of  4.3% and 42.8% of GDP  respectively 
by  the  end  of  2022.  According  to  the  Commission’s  2022  summer  interim  forecast, 
Czechia’s GDP is projected to increase by 2.3% in 2022. 

1 
2 

OJ L 159, 20.5.2020, p. 1. 
Council  Implementing  Decision  (EU)  2020/1345  of  25  September  2020  granting  temporary  support 
under Regulation (EU) 2020/672 to Czech Republic to mitigate unemployment risks in the emergency 
following the COVID-19 outbreak, OJ L 314, 29.9.2020, p.17.  

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(5) 

(6) 

(7) 

On 22 September 2022 Czechia requested further financial assistance from the Union 
in  the  amount  of  EUR  2  500  000  000  with  a  view  to  continuing  to  complement  its 
national  efforts  undertaken  in  2020,  2021  and  2022  to  address  the  impact  of  the 
COVID-19 outbreak and respond to the socioeconomic consequences of the outbreak 
for  workers  and  the  self-employed.  In  particular,  Czechia  further  extended  and 
amended short-time work schemes and similar measures set out in recitals 6 to 9. 

The  short-time  work  scheme  known  as  ‘Antivirus’  Programme,  as  referred  to  in 
Article 3 (a) of the Council Implementing Decision (EU) 2020/1345, was designed to 
compensate wage  costs of private  employers forced to  suspend or significantly scale 
down  their  economic  activity  as  a  direct  consequence  of  measures  taken  by  the 
authorities  (Option  "A"),  or  indirectly  due  to  adverse  economic  effects  of  the 
pandemic (Option "B"). It had as its legal basis the Government Resolution No. 353 of 
31  March  2020,  as  amended,  and  Article  120  of  Act  No.  435/2004  Coll.3,  on 
employment,  as  amended.  The  program  was  extended  and  amended  with  Option  "A 
plus"  through  the  Government  Resolution  No.  1039  of  14  October  2020  in  order  to 
provide full compensation of wage costs to employers forced to suspend or scale down 
their activity due to measures taken by the authorities. The program was also extended 
through several  government  decisions,  with  Option  "A" being active from  12 March 
2020 until 28 February 2022, Option "A plus" from 1 October 2020 until 31 May 2021 
and Option "B" from 12 March 2020 until 31 May 2021 and from 1 November 2021 
until 31 December 2021.  

The  first  compensatory  bonus  for  the  self-employed,  the  so-called  ‘Pětadvacítka’ 
Programme, as referred to in Article 3 (c) of the Council Implementing Decision (EU) 
2020/1345,  introduced by ‘Law No 159/2020 Coll.’4, provided the self-employed who 
have  been  forced  to  suspend  or  significantly  scale  down  their  economic  activity 
beyond  normal  business  volatility  due  to  the  COVID-19  public  health  risks  or  crisis 
measures  taken  by  public  authorities  with  a  compensation  bonus  of  CZK  500  per 
calendar day per person. ‘Pětadvacítka’ was active from 12 March 2020 until 8 June 
2020. Introduced by Law No 461/2020 Coll.5, its subsequent amendment, the ‘autumn 
compensatory  bonus’  program  ran  from  5  October  2020  until  15  February  2021  and 
provided  a  tax  bonus  of  CZK  500  per  calendar  day  for  the  self-employed  forced  to 
suspend or significantly scale down their economic activity due to public health risks 
or crisis measures taken by public authorities. Law No. 95/2021 Coll.6 and the related 
Government  resolutions  (No.  154/20217  and  188/20218) 
introduced  another 
amendment, called the ‘new compensatory bonus for 2021’ which was active from 1 
February 2021 to 31 May 2021 and which raised the amount of the tax bonus to CZK 
1000 per day. The last amendment of this compensatory bonus for the self-employed, 

3 

Law No 435/2004 Coll. the Employment Act, as amended, published in the Collection of laws number 

Law No 159/2020 Coll. on a compensation bonus related to crisis  measures related to the incidence of 

143 from 23 July 2004. 
4 
SARS CoV-2 coronavirus, as amended, published in the Collection of laws number 59 of 14 April 2020.   
5 
Law  No  461/2020  Coll.  on  a  compensation  bonus  in  connection  with  the  prohibition  or  restriction  of 
business  activities  related  to  the  occurrence  of  the  SARS  CoV-2  coronavirus,  as  amended,  published  in  the 
Collection of laws number 189 of 13 November 2020.  
6 
laws number 38 of 26 February 2021. 
7 
published in the Collection of laws number 60 of 31 March 2021. 
8 
compensation bonus for 2021, as amended, published in the Collection of laws number 79 of 7 May 2021. 

Government  Resolution  No  188/2021  Coll.  on  the  determination  of  the  next  bonus  period  of  the 

Law No 95/2021 Coll. on a compensation bonus for 2021, as amended, published in the Collection of 

Government  Resolution  No  154/2021  Coll.  on  the  Compensation  Bonus  for  2021,  as  amended, 

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(8) 

(9) 

the  ‘compensatory  bonus  for  2022’,  introduced  by  Law  No.  519/2021  Coll.9,  also 
amounted  to  1,000  CZK  per  day  and  ran  from  22  November  2021  until  31  January 
2022.  

The  partial  waiver  of  social  and  health  security  contributions  due  by  the  self-
employed, as referred to in Article 3 (d) of the Council Implementing Decision (EU) 
2020/1345,  had  as  legal  basis  ‘Law  No  136/2020  Coll.’10  (for  social  security)  and 
‘Law  No  134/2020  Coll.’11  (for  health  security).  The  State  assumed  payment  of  the 
corresponding contribution due each month from March to August 2020 of social and 
health security contributions due by the self-employed. While the programme ended in 
August 2020, additional amounts had to be paid in 2021 due to settlements related to 
advanced  payments  paid  by  the  self-employed  in  2020.  The  measure  consists  of 
foregone revenues  for the Government, which for the purpose of the implementation 
of Regulation (EU) 2020/672 can be considered equivalent to public expenditure. 

The  ‘Care  allowance’  for  the  self-employed,  as  referred  to  in  Article  3  (e)  of  the 
Council  Implementing  Decision  (EU)  2020/1345,  had  as  legal  basis  Government 
Resolutions No. 262 of 19 March 202012, No. 311 of 26 March 2020, No. 354 of 31 
March  2020,  No.  514  of  4  May  2020,  No.  552  of  18  May  2020,  No.  1053  of  16 
October  2020,  No.  1260  of  30  November  2020  and  No.  446  of  10  May  2021  and 
Article 14 of Act No. 218/2000 Coll.13 on budgetary rules, as amended, which applies 
to  the  self-employed  in  primary  agricultural  and  forestry  production,  and  Article  3 
point (h) of Law No. 47/2002 Coll.14, as amended, on support to SMEs, which applies 
to all other self-employed. The programme  compensates the loss of income incurred 
by  the  self-employed  as  a  consequence  of  the  need  to  take  care  of  children  or  care-
dependent  people due to the closure of childcare and social care  facilities. The daily 
amount of support was CZK 424 for March 2020 and CZK 500 for the period April to 
June 2020. The program was extended to the period October 2020 to May 2021 when 
it provided a daily support of CZK 400. 

 (10)  Czechia fulfils the conditions for requesting financial assistance set out in Article 3 of 
Regulation  (EU)  2020/672.  Czechia  has  provided  the  Commission  with  appropriate 
evidence that the actual and planned public expenditure has increased by EUR  5 349 
588  352  as  of  1  February  2020  due  to  the  national  measures  taken  to  address  the 
socioeconomic  effects  of  the  COVID-19  outbreak.  This  constitutes  a  sudden  and 
severe  increase  because  it  is  also  related  to  an  extension  or  amendment  of  existing 
national  measures  directly  related  to  short-time  work  scheme  and  similar  measures  
that cover a significant proportion of undertakings and of the labour force in Czechia. 
Czechia intends to finance EUR 215 333 982 of the increased amount of expenditure 

Law  No  134/2020  Coll.  amending  Law  No  592/1992  Coll.,  on  Public  health  insurance  premiums,  as 

Law No 519/2021 Coll. on a compensation bonus for 2022, as amended, published in the Collection of 

9 
laws number 226 of 23 December 2021. 
10 
Law  No  136/2020  Coll.  on  Certain  adjustments  in  the  field  of  social  security  contributions  and 
contributions  to  the  state  employment  and  pension  insurance  policy  in  connection  with  emergency  measures 
during the epidemic in 2020, as amended, published in the Collection of laws number 48 of 27 March 2020. 
11 
amended, published in the Collection of laws number 48 of 27 March 2020. 
12 
in the Collection of laws number 42 of 19 March 2020. 
13 
of 21 July 2000. 
14 
the Collection of laws number 20 of 8 February 2002. 

Law No 47/2002 Coll. on the support of small and medium-sized enterprises, as amended, published in 

Government Resolution No 262/2020 Coll. on the adoption of a crisis measure, as amended, published 

Law No 218/2000 Coll. on budgetary rules, as amended, published in the Collection of laws number 65 

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through  Union  funds  from  the  EU  budget  and  EUR  634  254  370  through  its  own 
financing. 

(11)  The Commission has consulted Czechia and verified the sudden and severe increase in 
the actual and planned public expenditure directly related to short-time work schemes 
and  similar  measures,  as  referred  to  in  the  request  of  22  September  2022,  in 
accordance with Article 6 of Regulation (EU) 2020/672.   

(12)  Financial  assistance  should  therefore  be  provided  with  a  view  to  helping  Czechia  to 
address  the  socioeconomic  effects  of  the  severe  economic  disturbance  caused  by  the 
COVID-19  outbreak.  The  Commission  should  take  the  decisions  concerning 
maturities,  size  and  release  of  instalments  and  tranches  in  close  cooperation  with 
national authorities.    

(13)  Given that the availability period indicated in Implementing Decision (EU) 2020/1345 
has expired, a new availability period for the additional financial assistance is needed. 
The availability period for financial assistance of 18 months granted by Implementing 
Decision (EU) 2020/1345 should be extended by 21 months and as a consequence the 
total  availability  period  should  be  39  months  starting  from  the  first  day  after 
Implementing Decision (EU) 2020/1345 has taken effect. 

(14)  Czechia  and  the  Commission  should  take  this  Decision  into  account  in  the  loan 

agreement referred to in Article 8(2) of Regulation (EU) 2020/672. 

(15)  This Decision should be without prejudice to the outcome of any procedures relating 
to  distortions  of  the  operation  of  the  internal  market  that  may  be  undertaken,  in 
particular  pursuant  to  Articles  107  and  108  of  the  Treaty.  It  does  not  override  the 
requirement  for  Member  States  to  notify  instances  of  potential  State  aid  to  the 
Commission under Article 108 of the Treaty. 

(16)  Czechia should inform the Commission on a regular basis of the implementation of the 
planned public expenditure, in order to enable the Commission to assess the extent to 
which Czechia has implemented that expenditure. 

(17)  The  decision  to  provide  financial  assistance  has  been  reached  taking  into  account 
existing  and  expected  needs  of  Czechia,  as  well  as  requests  for  financial  assistance 
pursuant  to  Regulation  (EU)  2020/672  already  submitted  or  planned  to be  submitted 
by other Member States, while applying the principles of equal  treatment,  solidarity, 
proportionality and transparency,  

HAS ADOPTED THIS DECISION:  

Implementing Decision (EU) 2020/1345 is amended as follows:  

Article 1 

(1)   Article 2 is amended as follows: 

(a) paragraph 1 is replaced by the following:  

‘1.  The  Union  shall  make  available  to  Czechia  a  loan  amounting  to  a  maximum  of 
EUR 4 500 000 000. The loan shall have a maximum average maturity of 15 years.’; 

(b) paragraph 2 is replaced by the following:  

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‘2. The availability period for financial assistance granted by this Decision shall be 39 
months starting from the first day after this Decision has taken effect.’ 

(c) paragraph 4 is replaced by the following:  

‘4.  The  first  instalment  shall  be  released  subject  to  the  entry  into  force  of  the  loan 
agreement  provided  for  in  Article  8(2)  of  Regulation  (EU)  2020/672.  Any  further 
instalments shall be released in accordance  with the terms of that loan agreement or, 
where  relevant,  be  subject  to  the  entry  into  force  of  an  addendum  thereto,  or  of  an 
amended  loan  agreement  concluded  between  Czechia  and  the  Commission  replacing 
the original loan agreement.’; 

(2) 

Article 3 is replaced by the following:  

Czechia may finance the following measures: 

‘Article 3 

(a) the ‘Antivirus’ Programme as provided for in ‘Government Resolution No 353 of 
31  March  2020’,  as  amended,  the  legal  basis  of  which  is  Article  120  of  ‘Law  No 
435/2004  Coll.  on  employment’,  as  amended  and  extended  by  Government 
Resolution No. 1039 of 14 October 2020 and several government decisions; 

(b) the ‘Antivirus’ Programme Option C, as provided for in ‘Law No 300/2020 Coll.’; 

(c)  the  ‘Pětadvacítka’  Programme,  the  compensation  bonus  for  self-employed,  as 
provided  for  in  ‘Law  No  159/2020  Coll.’,  as  amended  with  the  ‘autumn 
compensatory  bonus’  as  provided  by  ‘Law  No  461/2020  Coll.’,  the  ‘new 
compensatory  bonus  for  2021’  as  provided  by  ‘Law  No.  95/2021  Coll.’  and  the 
related ‘Government resolutions No. 154/2021 and 188/2021’ and the ‘compensatory 
bonus for 2022’ as provided by ‘Law No. 519/2021 Coll.’;  

(d)  the  partial  waiver  of  social  and  health  security  contributions  due  by  the  self-
employed, as provided for in ‘Law No 136/2020 Coll.’ (for social security) and ‘Law 
No 134/2020 Coll.’ (for health security);  

(e)  the  ‘Care  allowance’  for  the  self-employed,  as  provided  for  in  ‘Government 
Resolutions No. 262 of 19 March 2020, No. 311 of 26 March 2020, No. 354 of 31 
March 2020, No. 514 of 4 May 2020, No. 552 of 18 May 2020’, and as last amended 
and extended by ‘Government Resolution No. 446 of 10 May 2021’, and Article 14 
of  ‘Law  No  218/2000  Coll.’  on  budgetary  rules,  as  amended,  which  applies  to  the 
self-employed in primary agricultural and forestry production, and Article 3 point (h) 
of  ‘Law  No  47/2002  Coll.’  on  support  to  SMEs,  as  amended,  which  applies  to  all 
other self-employed.  

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This Decision is addressed to the Czech Republic. 

Article 2 

Done at Brussels, 

For the Council 
The President 

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