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Wolfgang Kapek

Wolfgang Kapek

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Brigitte Sammer

Brigitte Sammer, LL.M.

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作者
Wolfgang Kapek

Wolfgang Kapek

合伙人

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Brigitte Sammer

Brigitte Sammer, LL.M.

合伙人

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2020年11月5日

Changes to COVID-19 short-time work - phase 3

  • Briefing

Due to the "lockdown" starting on 3 November 2020, the following changes to COVID-19 short-time work - phase 3 have now been decided upon. The remaining provisions continue to apply.

Changes for all undertakings

  • Until Friday, 20 November 2020, new short-time work projects can be applied for with retroactive effect from 1 November 2020.
  • If phase 3 short-time work with (previously mandatory) 30% or more average working time has already been applied for, a change with a higher loss of working time can be requested retrospectively. An economic justification is required for this. The trade union and chamber of commerce as well as the AMS must give their approval.
  • A request for such modification must be submitted when the initial request is approved at the earliest and before the monthly statement which exceeds the amount of aid previously approved at the latest.
  • From 2 October 2020, an application for phase 3 of COVID-19 short-time work was possible retroactively from 1 October 2020. As already reported in our last newsletter, since 3 November 2020, only applications submitted before the start of the short-time working period are admissible. The maximum duration is limited until 31 March 2021.
  • The confirmation from the tax advisor/accountant/auditor on the economic justification is not required if short-time work is only applied for November 2020.
  • For the duration of the lockdown, the obligation to train apprentices in short-time work does not apply.

Changes for companies directly affected by the lockdown

The following facilitations apply to companies that are directly affected by the lockdown and have to officially close their operations:

  • Working below the 30% minimum does not require explicit approval by the trade union and the chamber of commerce and is again dealt with in the standard procedure for faster processing.
  • In November or during the lockdown period, the working time can be reduced to 0%. Any resulting shortfall in the approved average minimum working time of 10% or 30% over the entire short-time working period will not lead to a reduction or cancellation of the aid.
  • A confirmation from a tax advisor/accountant/auditor regarding the economic justification for the short-time work is not required.

Apart from the changes to short-time working, companies directly affected should be able to apply for an 80% refund of turnover (with the reference month of the previous year as a basis). Even those companies not directly affected by the lockdown, such as in the event sector, are to receive a fixed cost subsidy II.

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