Basic assumptions of the Anti-Crisis Shield 3.0
On May 16, 2020, the Act of May 14, 2020 amending certain laws on protective measures against the spread of the SARS-CoV-2 virus entered into force, which is in fact an amendment to what is commonly referred to as the “Anti-Crisis Shield”. In today alert we present an overview of significant changes in the area of labour law and support for entrepreneurs, included in Shield 3.0.
- Changes to the supplementary care allowance
Based on Shield 3.0 regulations from May 25, 2020 (the previous benefit period expires on that date) the additional care allowance will be granted only to an insured person dismissed from work due to the necessity to take care of a disabled child or a disabled adult in case of closing the institutions taking care of such a person – for a maximum of 14 days.
There is a lot of controversy about this change, as the Government ensures in official communications that the additional care allowance will be granted under the existing rules, and therefore also to parents of children under 8 years of age (not affected by a disability) because of the need to care for their child if a crèche, kindergarten or school is closed, or if parents decide not to send their child despite opening the facility.
- Change in the amount free of deductions from employee’s salary
The amendment changes the scope of the provision of art. 87¹ Labour law If, as a result of SARS-CoV-2 infection prevention, an employee’s salary is reduced or a member of the employee’s family (spouse or parent of a shared child, a child under the age of 25 and a child who has a disability certificate) has lost his or her source of income, the amounts not deducted from the employee’s salary shall be increased by 25% for every unprofitable family member who is dependent on the employee.
- Changes in the scope of parking and micro-loans for entrepreneurs
Both the parking benefit and the microloan for entrepreneurs will be available to entrepreneurs who started their business activity before April 1, 2020 (and not before March 1, 2020 as before).
- New rules for exemption from Social Insurance Institution (ZUS)
- Exemption from dues for unpaid social security contributions will also be available to entrepreneurs who pay contributions exclusively for their own social security or health insurance and have fulfilled the following conditions:
- were in operation before April 1, 2020;
- income from operations within the meaning of the provisions on personal income tax obtained in the first month for which an application for exemption from paying contributions is submitted was higher than PLN 15,681, and income from operations within the meaning of the provisions on personal income tax obtained in February 2020 was not higher than PLN 7,000.
- Also the entrepreneurs who use the so-called “starter reliefs” (i.e. they have commenced their activity for the first time or take up their activity after a period of at least 60 months from the date of its suspension or termination and for a period of 6 months from the commencement of the activity they are not subject to compulsory social security) will be able to apply for exemption from contributions provided that they meet the following conditions:
- started operating before April 1, 2020;
- the income earned in the first month for which the application for exemption is submitted will not exceed PLN 15.681;
- If the income obtained in the first month for which the application for exemption is submitted is higher than PLN 15.681, the possibility of using the aid will depend on the income obtained in February 2020, which cannot be higher than PLN 7,000.
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