515/2004 Sb.
GOVERNMENT REGULATION
of 21 June 1999. September 2004
material aid for the creation of new jobs and material support
the training or retraining of employees within the investment incentives
Change: 578/2004 Sb.
Change: 338/2006 Sb.
Change: 68/2008 Sb.
Change: 97/2010 Sb.
Modified: 10/2014 Sb.
Change: 173/2015 Sb.
The Government directs pursuant to § 111 paragraph. 12 of Act No. 435/2004 Coll., on
employment (hereinafter referred to as the "Act"):
§ 1
(1) the amount of financial support to the employer on the creation of new work
places within the investment incentives is
and 300 000 $ to) one new post, established in the beneficiary
the industrial zone approved by the Government under the Act on investment incentives,
b) 200 000 CZK for one new post set up in the territorial area of the ^ 1)
with a share of unemployment by at least 50% higher than the average share of
unemployment in the Czech Republic,
c) 100 000 CZK for one new post set up in the territorial area of the ^ 1)
with a share of unemployment by at least 25% higher than the average share of
unemployment in the Czech Republic.
(2) material support is provided for new posts established for the
the conditions referred to in the agreement negotiated pursuant to § 111 paragraph. 6 of the Act.
§ 2
"(1) the amount of the financial support the training or retraining of employees within the
investment incentives is
and in the geographical area) with a share of unemployment by at least 50% higher
than the average proportion of unemployment in the Czech Republic, 50% of the costs
to retrain or employee training ^ 2)
(b)) in the geographical area with an unemployment rate at least 25% higher
than the average proportion of unemployment in the Czech Republic, 25% of the cost
to retrain or employee training ^ 2).
(2) if at the time of application for the material support of the organization specified by the
According to the Act on investment incentives is the applicant
and small business) ^ 3), increases the amount of the financial support referred to in paragraph 1 of
20 percentage points
(b) a medium-sized enterprise) ^ 3), increases the amount of the financial support referred to in paragraph 1
about 10 percentage points.
(3) in the case of the training or retraining of employees with disabilities
disabilities or disadvantaged employees, the amount of financial support by
paragraph 1 is increased by 10 percentage points, but not more than 70% of the
the cost of retraining or training of these employees ^ 2).
(4) in determining the amount of financial support, training or retraining of
is based on the estimated costs referred to in the agreement negotiated pursuant to §
paragraph 111. 7 of the Act.
§ 3
(1) new jobs means jobs
and) created by the employer on the basis of agreements negotiated pursuant to § 111
paragraph. 6 of the Act,
(b)) on which are located the national Czech citizens or State
nationals of another Member State of the European Union or their family
Members, and these people have with the employer as referred to in (a)
and employment agreed) for an indefinite period.
(2) the number of new jobs in the event of the introduction of new production,
building a technology center or the start of activities of the Centre
strategic services is determined according to the average of the equivalised
employees in the last month, which was under the agreement
determined to create jobs. If, during this period
detected an agreed number of jobs created, to determine the number of
new jobs in the event of the introduction of a new production building
the technology center or the start of activities of the Centre for strategic
services, according to the average number of employees converted over a period of 3
calendar months following the deadline under the agreement
determined to create jobs.
(3) the number of new jobs in the case of the extension of the existing production,
the extension of the technology center or extension of the activities of the Centre
strategic services is determined as the difference between the average recalculated
the number of employees in the last month, which was based on
the agreement provided for the creation of jobs, and the average recalculated
the number of employees for the period of 12 calendar months preceding the
the submission of an investment plan by the employer. If it is not listed
way identified an agreed number of jobs created, the
the number of new jobs in the case of the extension of the existing production,
the extension of the technology center or extension of the activities of the Centre
strategic services as the difference between the average recalculated number of
employees per 3 calendar months following the period, which was
According to the agreement provided for the creation of jobs, and the average
recalculated number of employees for a period of 12 calendar months
prior to the submission of an investment plan by the employer.
(4) in determining the average converted number of employees
follow special legal regulation ^ 4).
§ 4
The average share of unemployment for the purposes of this regulation
the average proportion of unemployment in two semester preceding the date
presentation of the employer's intention to obtain investment incentives under the Act
on investment incentives. When determining the average share
unemployment is based on statistical data of the Ministry of labour and
Social Affairs.
§ 5
(1) the material support for the creation of new jobs and the material
support for the training or retraining of Labour Office provides, on the basis
agreements negotiated pursuant to § 111 paragraph. 6 and 7 of the Act and the non-cash it
Converts within the time limits set out in this agreement on behalf of the employer
with the financial institution.
(2) if it is to be a single employer provided material support for the
training or retraining (§ 2), whose value per project
at the time of submission of the plan exceeds the gain investment incentives in the Czech
dollar amount corresponding to EUR 2 000 000 is required to
provide prior notification to and approval by the European Commission ^ 6).
§ 6
This Regulation shall enter into force on 1 January 2000. October 2004.
Prime Minister:
JUDr. Gross v. r.
1. the Deputy Prime Minister
and the Minister of labour and Social Affairs:
Ing. Skromach in r.
Selected provisions of the novel
Article II of the regulation of the Government No. 578/2004 Sb.
Material support for Government Regulation No 515/2004 Coll., in the version in force
After the date of entry into force of this regulation, shall apply to investment
plans submitted after the date of entry into force of this regulation.
Article II of Decree-Law No 338/2006 Sb.
Material support for Government Regulation No 515/2004 Coll., as amended by regulation
Government no 578/2004 Coll., as amended by this regulation, shall apply to the
investment plans submitted earlier in the day, when this Regulation shall take
efficiency.
Article II of the Government Regulation No. 68/2008 Sb.
The amount of the financial support referred to in § 1 (1). 1 of Decree-Law No 515/2004 Coll.
in the version in force until the date of entry into force of this regulation, by
on the intentions to obtain investment incentives, filed before the date of entry into force of
of this regulation.
Article. (II) Decree-Law No. 97/2010 Sb.
Transitional provision
According to § 3 (2). 2 and 3 of Regulation No 515/2004 Coll., in the version in force
from the date of entry into force of this regulation, shall also,
and if the term falls), which was established pursuant to the agreement for the creation of a
jobs in the period after the date of entry into force of this regulation,
or
(b) if the term fell), which was established pursuant to the agreement for the creation of a
jobs, to a period before the date of entry into force of this regulation
and if it is not detected by the agreed number of jobs by government regulation
No 515/2004 Coll., in the version in force until the date of entry into force of this
of the regulation.
Article. (II) Government Regulation No. 10/2014 Sb.
Transitional provision
On the intentions to get investment incentive, filed before the date of entry into force of
This Regulation shall apply the amount of the financial support referred to in § 1 (1). 1
Government Regulation No. 515/2004 Coll., in the version in force prior to the date of acquisition
the effectiveness of this regulation.
Article. (II) Government Regulation No. 173/2015 Sb.
Transitional provision
For the promise of investment incentives provided by law No.
72/2000 Coll., on investment incentives and on amendments to certain laws (law
on investment incentives), as amended, to initiate
before the date of entry into force of this regulation the Government Regulation
No 515/2004 Coll., in the version in force before the date of entry into force of this
of the regulation.
1) § 111 paragraph. 11 of the Act No. 435/2004 Coll., on employment, as amended by
amended.
2) Article. 31 Commission Regulation (EU) No 651/2014 of 17. June 2014,
establishing, in accordance with articles 107 and 108 of the Treaty, certain
categories of aid compatible with the internal market.
3) Annex I to Commission Regulation (EC) No 651/2014 of 17. June 2014.
4) section 11 of Decree No. 518/2004 Coll., implementing Act No. 435/2004
Coll., on employment.
6) Article. 4 (4). 1 (b). n) Commission Regulation (EC) No 651/2014 of 17.
June 2014.