Anti-Crisis Shield 7.0 in Poland

As of February 1, 2021, the provisions of the Regulation of the Council of Ministers of January 19, 2021, on Supporting Business Participants Affected by Pandemic COVID-19 came into force. The regulation grants businesses the opportunity to apply for support in the wake of the COVID-19 outbreak and specifically covers the hotel, catering, sports, retail, film and photography and transport industries. The forms of support provided are listed below.

Standstill fee. Entrepreneurs who, as of November 30, 2020, were engaged as a predominant business activity in a PKD code listed in the Ordinance may apply for the standstill fee. In order to obtain the standstill fee, an entrepreneur will have to prove that the income from his business activity, as defined in the tax regulations, obtained in one of the two months preceding the month of filing the application was lower by at least 40% in comparison with the income obtained in the previous month or in the corresponding month of the previous year.

Subsidy to cover ongoing business costs. The district foreman may grant a one-time subsidy of up to PLN 5,000. The subsidy may be granted to micro and small entrepreneurs who on  November 30, 2020 conducted, as the predominant business activity, the business activity indicated by the PKD code listed in the Regulation and whose income from this activity, within the meaning of tax regulations obtained in the month preceding the month of filing the application was lower by at least 40% in relation to the income obtained in the previous month or in the corresponding month of the previous year.

Social Security Exemption. The exemption from the obligation to pay contributions for social insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employment Benefits Fund or the Bridging Pension Fund covers the periods from January 1 to 30, 2021 or from December 1, 2020 to January 31, 2021, respectively. The exemption can be applied for by payers of contributions who on November 30, 2020 conducted, as the predominant activity, business activities marked with a PKD code listed in the Regulation and whose revenue from this activity within the meaning of tax regulations obtained in one of the two months preceding the month of filing the application was lower by at least 40% in comparison with the revenue obtained in the preceding month or in the corresponding month of the preceding year, if they were reported as payers of contributions before 1 November 2020.

An additional condition for obtaining the exemption is sending the settlement declarations or personal monthly reports due for January 2021 or for December 2020 and January 2021 not later than by February 28, 2021 (unless the payer of contributions is exempt from the obligation to submit them).

A benefit to protect workplaces. The scope of entities which may apply for granting the benefit for the protection of workplaces has been limited to entrepreneurs who on November 30, 2020 conducted, as the predominant business activity, the business activity marked with the following PKD codes: 55. 10. Z, 55. 20. Z, 55. 30. Z, 79. 11. A, 79. 12. Z. The condition for granting the benefit is the entrepreneur's proving that the revenue from the activity within the meaning of tax regulations obtained in one of the three months preceding the month of filing the application was lower as a result of the occurrence of COVID-19 by at least 40% in relation to the revenue obtained in the previous month or in the analogous month of the previous year.