The Government Decree No. 140/2020 (21 April) on the Action Plan about the Necessary Relief of Tax Payment to Mitigation of the Economical Effect of the COVID-19 (hereinafter: Decree) Sec. 20 (1)-(3) carry into effect some changes during the pandemic period.
The employees who do not receive their wages during their leave because of the present situation, are still entitled to avail of the health service contribution for the duration of the epidemiological (pandemic) period.
From 1st May 2020, the employer – by the 12th day of the month following the current month – assesses, declares and pays the health service contribution after the employee.
At the employer request, the national tax and customs authority permits the employer to pay the amount of the health service contribution assessed and declared above until the 60th day after the end of the State of Emergency.
It can be stated from the provision of the Decree mentioned above that the employees are considered as insured person in the absence of their payment for the duration of the State of Emergency because of that situation. It shall be deemed that the employment relationship would be still existing, therefore the employer’s further obligation to assesses, declares and pays the health service contribution to the national tax and customs authority.
It seems to be that the legislator’s purpose was to exempt employees from the obligation to payment of the health service contribution under the general rules in the absence of their wages because of the present situation for the duration of the epidemiological period. The employer exempt the employees from extra burden.
In addition to this, the legislator has also introduced an alleviation on the employer side, according to it the assessed and declared health service contribution mentioned above, shall be payed by the employer within 2 months after the end of the State of Emergency. The economy stagnates, the investments fail and the production is minimal for the duration of the State of Emergency. So the financial sources and liquidity of the employer are reduced to the minimal. The employer can easier gets over the income loss resulting from the current situation and he/she can optimize better his/her sources and income with this alleviation.
It is very important to note that these current special provisions mentioned above are valid only for the duration of the State of Emergency. These provisions shall be expired at the end of the State of Emergency and the general rules will be applicable to the parties.