On the 15th October 2020, the provisions of the Act of the 17th September 2020 amending the Act on special arrangements for the prevention and eradication of COVID-19, other infectious diseases and crisis situations caused by them as well as certain other acts (Journal of Laws 2020 item. 1639), came into force. The Act described above provides for further forms of support for certain entities from the tourism, stage and exhibition sectors.
Standstill fee for new entities. The right to apply for a standstill fee has been additionally granted to entrepreneurs who conduct a prevailing activity as tourist agents (code classification of business activities PKD 79.11.A) as well as tour operators and tour guides (code classification of business activities PKD 79.90.A).
Additional standstill fee. The Act provides for the possibility of applying for an additional standstill fee by persons who, on the day of submitting the application, conduct as the prevailing type of activity, the activity under the following codes of the Polish classification of business activities: 49.39.Z, 77.39.Z, 90.01.Z, 90.02.Z, 93.29.A, 93.29.B, 93.29.Z.
The right to the additional standstill fee is vested in an entrepreneur who has already used the standstill fee before. The additional fee is granted in the amount of the standstill fee, not more than triple.
Exemption from the obligation to pay contributions for July, August and September 2020. Assistance in the form of the possibility of obtaining exemption from the obligation to pay due contributions for social security, health, Labour Fund, Solidarity Fund, Guaranteed Employee Benefits Fund or Bridge Pension Fund for the period from 1st July 2020 to 30th September 2020 is available to entrepreneurs who, at the date of submission of the application for exemption, conduct the activity performed under the following PKD codes: 49. 39. Z, 55. 10. Z, 77. 39. Z, 79. 11, 79. 90. A, 82. 30. Z, 90. 01. Z, 90. 02. Z, 93. 29. A, 93. 29. B, 93. 29. as prevailing.
The application for exemption from the obligation to pay due contributions should be submitted to the Social Insurance Institution (ZUS) by 30th November 2020. An additional condition to obtain exemption from the obligation to pay due contributions is to send, by 31st October 2020, settlement declarations or personal monthly reports due for July, August and September 2020.