New obligations for drawing of financial contributions under the “First aid” state scheme effective as of 1 January 2021

09.12.2020, 12:00 As of 1 January 2021, the employers who would like to continue receiving financial contributions under the "First aid" government scheme will be subject to obligation of registration in the Register of Public Sector Partner pursuant to the Act no. 315/2016 Coll. on the register of partners of the public sector.

This obligation shall be deemed fulfilled until 31 December 2020 pursuant to the document titled as "Oznámenie o možnosti predkladania žiadosti o poskytnutie finančného príspevku v rámci projektu Prvá pomoc".

A partner of the public sector is any natural person or legal entity which:

are to be provided one-off consideration under an agreement, where the amount of such consideration exceeds EUR 100 000,
are to be provided multiple partial or repeated considerations under an agreement where the total value of all such considerations exceeds EUR 250 000.

However, the Act stipulates the obligation to register in the register of public sector partners even in the case of the provision of state aid, the value of which cannot be determined. The proposal for entry of data in the register is submitted on behalf of the employer by an authorized person to whom the employer is obliged to provide co-operation.

The authorized person in terms of the law is e.g. lawyer, notary, auditor and tax advisor who have a place of business or registered office in the territory of the Slovak Republic. If the public sector partners fail to make this entry by 01.01.2021, they may be exposed to the risk of a financial penalty.