On the 16th December 2020, the Act of 9th December 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 2255). The Act provides for further forms of assistance which may be used by entrepreneurs conducting business activity with the classification of business activities codes specified in the Act, in particular in the catering, cultural and entertainment, sports, tourism, retail and transport sectors.
Standstill fee. A one-time additional standstill fee is granted to persons who as at 30th September 2020 conducted non-agricultural business activity marked with the business activity codes indicated in the Act.
The condition for receiving the fee is to receive at least 40% less revenue in October or November 2020 than the revenue received in October or November 2019 respectively.
Exemption from the obligation to pay contributions. Exemption from the obligation to pay due contributions for social insurance, health care, Labour Fund, Solidarity Fund, Guaranteed Employee Benefits Fund or Bridge Pension Fund is granted for the period from 1st to 30th November 2020.
The condition for obtaining the exemption is to conduct business activity marked with the business activity codes indicated in the Act as at 30th September 2020, notifying the entity as the payer of contributions by 30th June 2020 and obtaining in November 2020 at least 40% less revenue from the activity than the revenue obtained in November 2019.
Grants. Micro and small entrepreneurs who in October or November 2020 received at least 40% less income from business activity than the income received in October or November 2019 respectively, may receive a one-time grant to cover the current costs of conducting business activity. A grant of up to PLN 5,000.00 may be granted to entrepreneurs who, as of 30th September 2020, conducted business activity marked with the business activity codes listed in the Act.
Subsidies to employees’ remuneration. The subsidy for the remuneration of employees is PLN 2,000.00 per month to the remuneration of one employee, including the working hours. The financial contribution shall be paid in monthly instalments and shall be valid for a total of 3 calendar months from the month of submission of the application.
The subsidy is not applicable to the remuneration of employees whose remuneration for the month preceding the month in which the application was submitted was higher than 300% of the average monthly remuneration from the previous quarter announced by the Chairman of the Central Statistical Office, valid as of the date of submission of the application and employed less than 3 months before the date of submission.