Request for changed comparison month
With the judgment of the Supreme Administrative Court, companies that have the right to request a new comparison month need to know what month they have as a comparison month today and how to calculate the new one. This is needed to be able to compare and decide whether or not a change will benefit the company. During week 26, Tillväxtverket, the Swedish Agency for Economic and Regional Growth, will contact by email the companies that are affected by the judgment and have ongoing cases where a decision on final reconciliation has not been made.
Application for change
It is the company itself that decides whether an application for a change should be made. It can be done in three steps:
Companies can calculate both past and new comparison months using the examples shown below. If you get the same month in both calculations, a request for change would not make any difference to your company. Should the calculation show different comparison months according to Tillväxtverket's old assessment and the new judgment, and you have previously been rejected for one or more employees, it may affect your company.
If you have different months, you can produce a list of employees who were paid in the previous comparison month and compare how many were employed and paid in the new comparison month. If, in such a comparison, you see that there are more employees for whom you applied for support in the application for short-time work included in the new comparison month, you may benefit from a change.
Keep in mind that if there are differences, such as an employee being paid in the previous comparison month but not in the new one, the company must show why no salary has been paid and what regular salary the allowance should be calculated on.
Companies can apply for a change in the comparison month in different ways. They are described later on in this article.
Remember that all the conditions for eligibility must also be fulfilled in the new comparison month.
Calculate the previous comparison month
Until now, Tillväxtverket has defined the comparison month as the calendar month that falls at the earliest of two alternatives: three months before the application month or three months before the first month of support.
This definition applies to companies that have applied for support in 2020. For them, the same comparison month applies for support in 2020 and 2021. For those who have applied only for support in 2021, the comparison month is September and they are not affected by the judgment.
Start by looking at your original application for support for 2020 in My Application.
Check the following:
a) the month in which the application was submitted
b) what was the first month for which support was applied for
Decide which one came first, either
a) the month in which the application was submitted or
b) the first month for which support was applied for
This is what it might look like:
Example 1: A company applied for support in April 2020 to be retroactive from March 2020.
The application was submitted in April (a) and the first month of support was March (b). So the first month for which support was applied for (b) is earlier than when the application was submitted (a). The comparison month is therefore three months prior to March, meaning the month of December.
Example 2: A company submitted its application in June 2020 to receive support from July 2020.
The application was submitted in June (a) and the first month of support was July (b). Then a) is prior to b) and the comparison month is three months prior to June, which is March.
Example 3: In April 2020 a company is seeking support from April 2020.
The application was submitted in April (a) and the first month of support was April (b). a) and b) are therefore the same month and the comparison month will be January.
Calculate your new comparison month
According to the judgment, the comparison month is the calendar month that falls three months prior to the calendar month in which Tillväxtverket, the Swedish Agency for Economic and Regional Growth, decides on the approval of support.
To find out the new comparison month, you need the date of the first decision in the case that Tillväxtverket sent out. The comparison month will then be three months before that decision was taken.
Start by looking at your application and your first decision on approval and support that came from Tillväxtverket for your application.
Check the decision date and the month that the decision is dated. This is what it might look like where you can find the decision date:
Your comparison month is three months before the highlighted date. In this case, January will be the comparison month for the decision in April.
Example 1: A company applied for support in April 2020 to be retroactive from March 2020 onwards.
The company has already had December 2019 as a comparison month. According to the judgment of the Supreme Administrative Court, the new comparison month must be based on Tillväxtverket's decision date, which in this case was April 2020. The new comparison month would then be January 2020.
Example 2: A company submitted its application in June 2020 to receive support from July 2020. The approval is dated in July, so April will therefore be the new comparison month. The previous comparison month was March.
Example 3: In April 2020 a company is seeking support from April 2020.
If the approval was decided in May, the comparison month is three months before May, i.e. February, instead of January, which was the previous comparison month.
Changing the comparison month
Companies can bring about a change in the comparison month in three different ways:
- By requesting a change of comparison month if the company has an ongoing case where a final reconciliation decision has not been made
- By appeal if the company has received a final reconciliation and the decision has not yet become final
- By requesting a review if the company has received a final reconciliation and the decision has become final
Requesting a change if the company has an ongoing case where a final reconciliation decision has not been made
Companies that have not received a final decision in the final reconciliation for support in 2020 and/or 2021 may request a change of the comparison month. Companies affected by this option will be contacted by Tillväxtverket by email. Companies that have the same comparison month regardless of interpretation cannot change the comparison month and will not receive emails from Tillväxtverket.
Please note that it is the company itself that decides whether to use the option to request a changed comparison month. Not all companies would benefit from changing the comparison month, which means that a change in the comparison month may mean a lower level of support. All companies should therefore carefully consider an alternative before requesting a change.
A change of comparison month is requested by supplementing My Application with the completion form “I wish to change my application/reconciliation statement”. The supplement is marked with a change of comparison month. Any documentation for a valid absence must be attached to the supplement.
Please note that this only applies to companies contacted by Tillväxtverket.
These companies have the opportunity to submit a supplement with the request for change within three weeks after the contact has been made. If the company does nothing, the comparison month will remain unchanged.
If the company wants to notify that it will not request a change in comparison month, they can submit a supplement but indicate that they do not want to change the comparison month.
If the company has received support in both 2020 and 2021 and wants to change both, two supplements need to be submitted, one for each support year.
If the comparison month for support in 2020 is changed, the comparison month for 2021 will not be changed automatically in most cases. The exception is if the company has applied for support for 2021 but has not yet received a decision. When Tillväxtverket, the Swedish Agency for Economic and Regional Growth, later decides on the 2021 case, the comparison month will be automatically changed to the same as in the 2020 case.
Appeal when the company has received a final reconciliation and the decision has not yet become final
Companies that have received a final reconciliation but the decision has not yet become final can appeal its case within three weeks from the decision being made. A decision becomes final when the appeal period of three weeks has expired.
Requesting a review if the company has received a final reconciliation and the decision has become final
Companies where the final decision has already been made and the decision has become final will be able to request that their case be reviewed concerning the comparison month. The final decision includes both rejection of the application for support and a final reconciliation decision.
Information on how companies request a review will be available on Tillväxtverket's website shortly.
Companies that have previously appealed against Tillväxtverket's decision must wait for the judgment in their own case and that the case be sent back to Tillväxtverket for review. Therefore these companies should not contact Tillväxtverket to request a new comparison month.