[Czech Republic] Quarantine contribution and nursing allowance amendments


Two bills are awaiting approval in the Chamber of Deputies. One on the contribution during the ordered quarantine and the other on the adjustment of the nursing allowance in connection with the COVID-19 epidemic. We are already familiar with both laws from about 6-12 months ago when similar laws were in place.

The law on contribution during the ordered quarantine is intended to encourage employees to report their contacts if they themselves become COVID-positive. This is because some people do not want to be reported because they would have to stay at home if quarantined and, under the current rules, could lose a large part of their income. Quarantine also means isolation. Thus, not only those who are quarantined because of contact with an infected person, but also those who are isolated because of a positive test for SARS-CoV-2, will be eligible.

The quarantine allowance is to be CZK 370 for each calendar day of the first 14 days of quarantine. However, if the sum of the new contribution and the standard wage compensation of sickness exceeds 90 % of average hourly earnings, the exceptional allowance must be reduced by that difference. Only an employee who is entitled to standard wage compensation of sickness and quarantine shall be entitled to the new contribution during the ordered quarantine.

Again, the employer can reduce the social security contributions by new contribution paid, so that the cost of the new contribution is de facto borne by the State, not the employers.

The law is to be in force until 30 June 2022. It is proposed that the extraordinary contribution will also be paid for days of quarantine before the law takes effect, if the quarantine was ordered on 1 November 2021 and later and is still in force on the effective date.

The law on nursing allowance amendments once again grants a minimum nursing allowance of CZK 400 per calendar day in the event of the closure of a school facility. If the employee works part-time, the minimum amount of the nursing allowance is also reduced by the part-time factor.

The special conditions for the nursing allowance are to apply from 1 November 2021 to 28 February 2022. For this period, the amount of the nursing allowance is generally increased to 80 % of the daily assessment base. The contribution period is extended to the period of closure of the school facility or the duration of the child's quarantine.

In the end, it should be noted that none of the laws have yet even gone through the full approval process, so it is possible that if the laws are passed at all, their final version will be different from the current government proposals.


Martin Svoboda
Payroll Development Specialist
Contract Administration
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