R&D wage subsidy may
be granted ex post on a monthly basis provided that the following requirements
are met:
the
subsidy is limited by 46.7 % of the gross monthly salary or
HUF 318,920; thus, the highest subsidy corresponds to a gross salary of
HUF 670,000.
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the
subsidy must not be combined with other employment aid measures (e.g.
Kurzarbeit);
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the
subsidy is available for employment only and is thus not eligible in case of
e.g. posting, secondment or downtime remuneration;
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the
employer must have been operating for at least 6 months with settled
employment relationships; moreover, it must not be under bankruptcy,
liquidation or winding-up proceedings or qualify as a company in difficulties
on 31 December 2019;
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the
employer must commit to keep the employment for the period of subsidy payment
and for a same length of period subsequently, except for dismissal during
probation or if the employment contract is terminated by the employee;
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the
commitment to maintain the average level of employees that was in effect in
the month preceding the month of applying for the subsidy was abolished;
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the
salary of the employees may not be reduced during the subsidy period and in a
subsequent period that is equal to the subsidy period.
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