As a rule, the company’s salary costs are taken into account as a basis for determining the cost support according to the information in the Incomes Register. A sole trader’s owner’s draws are not reported to the Incomes Register. Sole traders can notify the State Treasury of their salary costs during the support period in the application, so the salary costs of sole traders during the support period are also taken into account when granting cost support.
Owner’s draws are reported to the State Treasury on a monthly basis as net income so that the amount to be reported corresponds to the amount of money that the sole trader has withdrawn from the company as owner’s draws, out of which the sole trader’s financial investments in the company have been deducted. In other words, if the sole trader has made private investments of EUR 4,000 per month in the company’s account and withdrawn EUR 5,000 from the company’s account, the company’s monthly salary costs amount to the owner’s draw of EUR 1,000. The salary costs of a spouse and a child under 15 years of age involved in the business can also be taken into account as grounds for determining the cost support.
Upon request, the company must be able to demonstrate to the State Treasury the amount of owner’s draws that the company has reported, e.g. through accounting reports.
Owner’s draws by a co-owner of a partnership or a limited partnership can also be reported to the State Treasury in the cost support application.