diff --git a/inference-engine/src/gna_plugin/frontend/scale_factor_calc.hpp b/inference-engine/src/gna_plugin/frontend/scale_factor_calc.hpp
index c11078021d6..6791768e4e9 100644
--- a/inference-engine/src/gna_plugin/frontend/scale_factor_calc.hpp
+++ b/inference-engine/src/gna_plugin/frontend/scale_factor_calc.hpp
@@ -424,11 +424,10 @@ class ScaleFactorPerLayer<InferenceEngine::ConcatLayer*> {
         auto quantData = InferenceEngine::getInjectedData<QuantizedLayerParams>(*concatLayer);
         std::vector<InferenceEngine::CNNLayerPtr> inputLayers;
         for (auto input_idx = 0; input_idx != concatLayer->insData.size(); input_idx++) {
-            auto prev_layer = InferenceEngine::CNNNetPrevLayer(concatLayer, input_idx);
-            // FlattenConcat inserts reshape between concat and its inputs, which results in taking wrong layers as inputs for scale factor calulation
-            if (prev_layer->type == "reshape" && prev_layer->insData.size() == 1 && prev_layer->outData.size() == 1) {
-                prev_layer = InferenceEngine::CNNNetPrevLayer(prev_layer, 0);
-            }
+            auto notChangeScaleFactors = [](InferenceEngine::CNNLayerPtr layer) {
+                return LayerInfo(layer).isNonFunctional() || LayerInfo(layer).isSplit() || LayerInfo(layer).isCopy();
+            };
+            auto prev_layer = CNNNetPrevLayerSkipCertain(concatLayer, input_idx, notChangeScaleFactors);
             inputLayers.push_back(prev_layer);
         }
 
diff --git a/inference-engine/src/gna_plugin/optimizer/gna_pass_manager.cpp b/inference-engine/src/gna_plugin/optimizer/gna_pass_manager.cpp
index ceb51c1a1f0..1ec79ec26e2 100644
--- a/inference-engine/src/gna_plugin/optimizer/gna_pass_manager.cpp
+++ b/inference-engine/src/gna_plugin/optimizer/gna_pass_manager.cpp
@@ -816,13 +816,18 @@ void InsertIdentityLayerPass::run() {
 void InsertCopyLayerPass::run() {
     // Copy layer insertion happens in few cases:
     // Crop output goes to concat layer -> copy layer insertion
+    // Splitted part of input goes to concat layer -> copy layer insertion
     // Concat|Split|Crop layer goes to memory layer -> delayed copy layer insertion
     // One output goes to multiple concat and/or memory layers -> delayed copies before memory layers
-    // and copies before concay layers (one less copy than outputs)
+    // and copies before concat layers (one less copy than outputs)
     for (auto & l : *pLayers) {
         if (LayerInfo(l).isNonFunctional()) continue;
-        // Crop -> Concat and Concat -> Memory cases
-        if ((LayerInfo(l).isCrop() && !LayerInfo(l).isCropAffined()) || LayerInfo(l).isConcat()) {
+        auto isNonFunctional = [](InferenceEngine::CNNLayerPtr layer) {
+            return LayerInfo(layer).isNonFunctional();
+        };
+        // Crop -> Concat, Input -> Split -> Concat and Concat -> Memory cases
+        if ((LayerInfo(l).isCrop() && !LayerInfo(l).isCropAffined()) || LayerInfo(l).isConcat() ||
+            (LayerInfo(l).isSplit() && LayerInfo(CNNNetPrevLayerSkipCertain(l, 0, isNonFunctional)).isInput())) {
             std::vector<std::tuple<CNNLayerPtr, CNNLayerPtr, size_t>> copy_insertion_tuples;
             std::vector<std::tuple<CNNLayerPtr, CNNLayerPtr, size_t>> delayed_copy_insertion_tuples;
 
@@ -850,7 +855,7 @@ void InsertCopyLayerPass::run() {
                     if ((LayerInfo(l).isConcat() || LayerInfo(l).isCrop() || LayerInfo(l).isSplit()) && LayerInfo(current_layer).isMemory()) {
                         // Concat|Split|Crop -> Memory case
                         delayed_copy_insertion_tuples.push_back(std::make_tuple(original_parent, original_child, input_idx));
-                    } else if (LayerInfo(l).isCrop() && LayerInfo(current_layer).isConcat()) {
+                    } else if ((LayerInfo(l).isCrop() || LayerInfo(l).isSplit()) && LayerInfo(current_layer).isConcat()) {
                         // Crop -> Concat case
                         copy_insertion_tuples.push_back(std::make_tuple(original_parent, original_child, input_idx));
                     }
diff --git a/inference-engine/tests/functional/plugin/gna/shared_tests_instances/subgraph_tests/input_split_concat.cpp b/inference-engine/tests/functional/plugin/gna/shared_tests_instances/subgraph_tests/input_split_concat.cpp
new file mode 100644
index 00000000000..3cf10de3f1f
--- /dev/null
+++ b/inference-engine/tests/functional/plugin/gna/shared_tests_instances/subgraph_tests/input_split_concat.cpp
@@ -0,0 +1,40 @@
+// Copyright (C) 2021 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#include <vector>
+
+#include "common_test_utils/test_constants.hpp"
+#include "subgraph_tests/input_split_concat.hpp"
+
+using namespace SubgraphTestsDefinitions;
+
+namespace {
+const std::vector<InferenceEngine::Precision> netPrecisions = {
+        InferenceEngine::Precision::FP32,
+        InferenceEngine::Precision::FP16
+};
+
+const std::vector<std::map<std::string, std::string>> configs = {
+    {
+        {"GNA_DEVICE_MODE", "GNA_SW_EXACT"}
+    },
+    {
+        {"GNA_DEVICE_MODE", "GNA_SW_FP32"}
+    }
+};
+
+const std::vector<std::vector<size_t>> inputShapes = {
+    {1, 128},
+    {1, 512},
+    {1, 320}
+};
+
+INSTANTIATE_TEST_CASE_P(smoke_InputSplitConcat, InputSplitConcatTest,
+                        ::testing::Combine(
+                            ::testing::ValuesIn(netPrecisions),
+                            ::testing::Values(CommonTestUtils::DEVICE_GNA),
+                            ::testing::ValuesIn(configs),
+                            ::testing::ValuesIn(inputShapes)),
+                        InputSplitConcatTest::getTestCaseName);
+}  // namespace
diff --git a/inference-engine/tests/functional/plugin/shared/include/subgraph_tests/input_split_concat.hpp b/inference-engine/tests/functional/plugin/shared/include/subgraph_tests/input_split_concat.hpp
new file mode 100644
index 00000000000..e16b6f40ad3
--- /dev/null
+++ b/inference-engine/tests/functional/plugin/shared/include/subgraph_tests/input_split_concat.hpp
@@ -0,0 +1,15 @@
+// Copyright (C) 2021 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#pragma once
+
+#include "shared_test_classes/subgraph/input_split_concat.hpp"
+
+namespace SubgraphTestsDefinitions {
+
+TEST_P(InputSplitConcatTest, CompareWithRefImpl) {
+    Run();
+};
+
+}  // namespace SubgraphTestsDefinitions
diff --git a/inference-engine/tests/functional/shared_test_classes/include/shared_test_classes/subgraph/input_split_concat.hpp b/inference-engine/tests/functional/shared_test_classes/include/shared_test_classes/subgraph/input_split_concat.hpp
new file mode 100644
index 00000000000..dff93948232
--- /dev/null
+++ b/inference-engine/tests/functional/shared_test_classes/include/shared_test_classes/subgraph/input_split_concat.hpp
@@ -0,0 +1,34 @@
+// Copyright (C) 2021 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#pragma once
+
+#include <memory>
+#include <string>
+#include <tuple>
+#include <vector>
+
+#include "shared_test_classes/base/layer_test_utils.hpp"
+#include "ngraph_functions/builders.hpp"
+#include "ngraph_functions/utils/ngraph_helpers.hpp"
+
+namespace SubgraphTestsDefinitions {
+
+typedef std::tuple<
+        InferenceEngine::Precision,          // Network Precision
+        std::string,                         // Target Device
+        std::map<std::string, std::string>,  // Configuration
+        std::vector<size_t>                 // Input Shapes
+> InputSplitConcatParams;
+
+class InputSplitConcatTest : public testing::WithParamInterface<InputSplitConcatParams>,
+                             public LayerTestsUtils::LayerTestsCommon {
+public:
+    static std::string getTestCaseName(testing::TestParamInfo<InputSplitConcatParams> obj);
+
+protected:
+    void SetUp() override;
+};
+
+}  // namespace SubgraphTestsDefinitions
diff --git a/inference-engine/tests/functional/shared_test_classes/src/subgraph/input_split_concat.cpp b/inference-engine/tests/functional/shared_test_classes/src/subgraph/input_split_concat.cpp
new file mode 100644
index 00000000000..2b0cb2fbc14
--- /dev/null
+++ b/inference-engine/tests/functional/shared_test_classes/src/subgraph/input_split_concat.cpp
@@ -0,0 +1,47 @@
+// Copyright (C) 2021 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#include "shared_test_classes/subgraph/input_split_concat.hpp"
+#include "ngraph_functions/builders.hpp"
+
+namespace SubgraphTestsDefinitions {
+
+std::string InputSplitConcatTest::getTestCaseName(testing::TestParamInfo<InputSplitConcatParams> obj) {
+    InferenceEngine::Precision netPrecision;
+    std::string targetDevice;
+    std::map<std::string, std::string> configuration;
+    std::vector<size_t> inputShape;
+    std::tie(netPrecision, targetDevice, configuration, inputShape) = obj.param;
+
+    std::ostringstream result;
+    result << "IS=" << CommonTestUtils::vec2str(inputShape) << "_";
+    result << "netPRC=" << netPrecision.name() << "_";
+    result << "targetDevice=" << targetDevice;
+    for (auto const& configItem : configuration) {
+        result << "_configItem=" << configItem.first << "_" << configItem.second;
+    }
+    return result.str();
+}
+
+void InputSplitConcatTest::SetUp() {
+    InferenceEngine::Precision netPrecision;
+    std::map<std::string, std::string> tempConfig;
+    std::vector<size_t> inputShape;
+    std::tie(netPrecision, targetDevice, tempConfig, inputShape) = this->GetParam();
+    configuration.insert(tempConfig.begin(), tempConfig.end());
+    auto ngPrc = FuncTestUtils::PrecisionUtils::convertIE2nGraphPrc(netPrecision);
+    auto params = ngraph::builder::makeParams(ngPrc, { inputShape });
+
+    auto split = ngraph::builder::makeSplit(params[0], ngPrc, 2, 1);
+    auto relu1 = std::make_shared<ngraph::opset3::Relu>(split->output(0));
+
+    auto const_vals = CommonTestUtils::generate_float_numbers(inputShape[1], -5.0f, 5.0f);
+    auto constant = ngraph::builder::makeConstant(ngPrc, inputShape, const_vals);
+    auto concat = std::make_shared<ngraph::opset1::Concat>(ngraph::OutputVector{constant, split->output(1)}, 1);
+    auto relu2 = std::make_shared<ngraph::opset3::Relu>(concat);
+
+    ngraph::ResultVector results{ std::make_shared<ngraph::op::Result>(relu1), std::make_shared<ngraph::op::Result>(relu2) };
+    function = std::make_shared<ngraph::Function>(results, params, "InputSplitConcatTest");
+}
+}  // namespace SubgraphTestsDefinitions