Allowance for settlement of operational cost for sheltered workshop or sheltered workstation and for settlement of cost for transport of employee (self-employer with health handicap) - § 60

Allowance for settlement of operational cost of sheltered workshop or sheltered workstation  is provided to  persons with health handicap to operate or perform self-employed gainful activity, if this allowance will be requested  in writing not later than to the end of the first calendar month of the quarter following after the quarter, for which the allowance is requested. 

According to § 60 Section 3 of the employment service act, the following costs are considered to be the operational costs of a sheltered workshop or sheltered workstation established by a person with health handicap for the purposes of operation or performance of self-.employed gainful activity, to whom the allowance is provided: 

a) hire cost and service cost connected with the hire cost, except for hire cost for an accommodation unit and service cost connected with such hire cost,                                b) cost connected with obligatory revisions and object insurance cost, in which sheltered workshop or sheltered workstation is operated, if this object is owned by a person with health handicap,
c) fuel and energy expenses,
d) water and sewerage expenses and cost for waste removal and disposal,
e) expenses for transport of materials and finished products,
f) cost for payment insurance premium advance money for obligatory public health insurance, insurance premium for social insurance and obligatory contributions  for retirement pension savings, paid by a self-employed person, who is a person with health handicap
g) cost for repairs and maintenance of an object, in which sheltered workshop or sheltered workstation is operated, if this object is owned by a person with health handicap and if these costs are related to the operation of sheltered workshop or sheltered workstation,
h) cost for repairs and maintenance of the premises of sheltered workshop or sheltered workstation, if the premises are owned by a person with health handicap,
i) cost related to assurance of administration of the sheltered workshop or sheltered workstation.

If a cost part pursuant to § 60 Section 3 of the employment service act is the value added tax and a person with health handicap, who operates or performs a self-employed gainful activity   in a sheltered workshop or sheltered workstation, is not entitled to deduct the value added tax pursuant to a special regulation, the value added tax is considered to be the operational expense of the sheltered workshop or sheltered workstation.

Yearly allowance amount provided by the Office of Labor, Social Matters and Family, in the territory of which a sheltered workshop or a sheltered workstation is established, is maximum:

a) 2,5-multiple of the total work price pursuant to § 49 Section 4 of the employment service act  calculated from the average salary of an employee in the economy of the Slovak Republic for the first up to third quarter of the calendar year preceding the  calendar year, in which the allowance is provided per person with health handicap,  who performs the work within determined weekly work hours,

b) 5-multiple of the total work price pursuant to § 49 Section 4 of the employment service act calculated from the average salary of an employee in the economy of the Slovak Republic for the first up to third quarter of the calendar year preceding the  calendar year, in which the allowance is provided per person with health handicap, whose  ability to perform gainful activity is reduced for more than 70 % because of long-term unfavorable health condition and who performs the work within determined weekly work hours.

The allowance is provided by competent Office of Labor, Social Matters and Family pursuant to documents proving costs spent for the relevant quarter in maximum amount of 25% of amounts of 2,5 multiple of the total work price or  5 multiple of the total work price up to  60 calendar days from the day of presentation of application related to allowance granting.

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