Basic provisions of the draft of an Anti-Crisis Shield law 6.0

Project of an Anti-Crisis Shield law 6.0 is at the stage of legislative works. Currently the abovementioned bill has been transferred to the Polish Sejm, where the Sejm Committee discusses the amendments introduced by the Polish Senat, and then the act will be presented to the President for an accept. Despite that the legislative process is still in progress, it is worth to take a closer look at the forms of support which will be available after said act will enter into force.

I. Standstill benefit

Standstill benefit will be available for entrepreneurs who were carry on business as of 30.09.2020 marked according to the Polish Classification of Activities (PKD)2007, as the type of predominant activity with the code 47.71.Z, 47.81.Z, 47.82.Z, 47.89.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 59.14.Z, 74.20.Z, 77.21.Z, 79.90.C, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.A, 85.59.B, 86.10.Z, 86.90.A, 86.90.D, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 96.04.Z. The condition of receiving received such a benefit will be obtaining in October or November 2020 income lower by at least 40 % comparing to the income obtained in October or November 2019.

II. Co-financing of salaries of employees from the Guaranteed Employee Benefits Fund

Entrepreneurs, who have recorded at least 15 % or 25 % decrease in economic turnover will still be able to benefit from non-returnable subsidy from the Guaranteed Employee Benefits Fund. Applications for the abovementioned benefit may be submitted until 10.06.2021, while the subsidy for salaries of employees will be available until 30.06.2021. Benefit will be due in the amount of 2.000 PLN per employee and will available for a total period of 3 months, starting from the month the application is submitted.

III. Co-financing of salaries of employees from the local authority (starosta)

This subsidy will be available for entrepreneurs who had recorded at least 30 % decrease in economic turnover and had not benefit from this kind of a subsidy in the past. Application for co-financing of remuneration of employees from the local authority (starosta) may be submitted until 10.06.2021.

IV. Exemption from the obligation to pay social security contributions

Exemption from obligation to pay social security (ZUS) contributions for social insurance, health insurance, the Labor Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund or the Bridge Retirement Fund will be available for the period from 01.11.2020 to 30.11.2020 under the following conditions:

– carrying on business as of 30.09.2020 marked according to the Polish Classification of Activities (PKD)2007, as the type of predominant activity codes 47.71.Z, 47.81.Z, 47.82.Z, 47.89.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 59.14.Z, 74.20.Z, 77.21.Z, 79.90.C, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.A, 85.59.B, 86.10.Z, 86.90.A, 86.90.D, 90.01.Z, 90.02.Z, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Z, 96.04.Z;

– by 30.06.2020 the entity has been reported as a social security contribution payer;

– demonstrating that the income, within the meaning of tax regulation, obtained in November 2020 was at least 40 % lower than the income obtained in November 2019.

V. Exemption of Market Fee

This form of support covers suspension of the market fee in 2021.

VI .Subsidy for micro-entrepreneurs and small entrepreneurs

Local authority (starosta) will be able, based on agreement, to grant a subsidy from Labor Fund to micro and small entrepreneurs, which as of 30.09.2020 marked, according to the Polish Classification of Activities (PKD)2007, as the type of predominant activity codes 47.71.Z, 47.81.Z, 47.82.Z, 47.89.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 59.14.Z, 74.20.Z, 77.21.Z, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.A, 85.59.B, 86.10.Z, 86.90.A, 86.90.D, 90.01.Z, 90.02.Z, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Z, 96.04.Z and whose income obtained in October or November 2020 was lower at least 40 % compared to the income obtained in October or November 2020. This subsidy may not be granted to an entrepreneur who suspended the business activity for the period covering the day of 30.09.2020. This subsidy may be a subject to cancellation, if an entrepreneur will carry on business activity for a period 3 months from the date of granting the subsidy. The subsidy will due in the amount of 5.000 PLN.