In order to apply for a subsidy, you must have brought back employees that were laid off as per 31 August 2020 by the start of the month for which you apply for a subsidy. You may apply for July and August or just August.
The employees must have been brought back to at least the same percentage of employment as before the layoff. You cannot receive subsidies for employees that are only partially brought back from a layoff.
- An employee with a full-time equivalent (FTE) position (100 percent) who was laid off 50 percent as per 31 August must be brought back to an FTE position of 100 percent.
- An employee with a FTE position of 50 percent who was laid off 100 percent as per 31 August must be brought back to an FTE position of at least 50 percent.
- An employee with a FTE position of 100 percent who was laid off 100 percent as per 31 August, who is brought back to an FTE position of 80 percent, is not eligible for a subsidy.
You must ensure that you have reported the correct percentage employment and degree of layoff in the a-melding before applying for a subsidy.
Employees working on an hourly basis
The enterprise may not apply for a subsidy for employees without a permanent percentage of employment. If an employee is hired by the hour, the enterprise must convert the hours to a percentage of employment.
You may only apply for a subsidy for the number of hours stipulated in the employee’s contract of employment, even if the employee worked more hours than stipulated in the application month.
In order to meet the requirements, the employee must have at least the same number of hours as before after being brought back from lay-off.
Sick leave and other types of absence
The employees' salary costs cannot be covered by the national insurance scheme or other public subsidy schemes. The employees must be brought back to active work. You cannot apply for subsidies for employees who are on sick leave and where the salary costs are covered by the national insurance scheme at the start of the application month. If an employee is reported sick during the application month, you can still apply for a subsidy.
The employee is on sick leave from 3 October until 2 November. You can apply for a subsidy for October, but not for November.