Shield 8.0 

As of February 28, 2021, the provisions of the Regulation of the Council of Ministers of February 26, 2021, on Supporting Business Participants Affected by the COVID-19 Pandemic came into force. The Regulation gives entrepreneurs the possibility to apply for support in connection with the COVID-19 outbreak, where the condition for entitlement to support is running an economic activity marked with the PKD code listed in the regulation as the type of predominant activity. In particular, entrepreneurs from the hotel, catering, sports, retail or transport industry may apply for support. 

The forms of support provided are listed below.

Standstill fee. The opportunity to apply or re-apply for the standstill fee was provided for entrepreneurs who, as of November 30, 2020, had as their predominant business activity a PKD code listed in the Regulation. In order to obtain the parking allowance the entrepreneur is obliged to prove that the income from the business activity conducted by him in the meaning of 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 analogous month of the previous year or in September 2020.

Subsidy to cover ongoing business costs. Micro and small entrepreneurs who, as at November 30, 2020, conducted, as a type of predominant economic activity, an activity marked with a PKD code indicated in the Regulation and whose revenue from this activity, within the meaning of tax regulations, obtained in the month preceding the month of submitting the application, was lower by at least 40% in relation to the revenue obtained in the previous month or in the corresponding month of the previous year or in September 2020, may apply for the subsidy.

Social Security Exemption. The possibility of obtaining an exemption from the obligation to pay social security, health, Labour Fund, Solidarity Fund, Guaranteed Employee Benefits Fund or Bridging Pension Fund covers periods from 1 to 31 January 2021 or from 1 December 2020 to 31 January 2021 and from 1 to 28 February 2021 respectively. The exemption may be applied for by payers of contributions, carrying out, as of  November 30, 2020, as the predominant business activity, a business activity marked with the PKD code listed in the Regulation and whose income from this activity, within the meaning of the tax regulations, obtained in one of the two months 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 or in September 2020, if it was reported as the payer of contributions before  November 1, 2020.

An additional condition for obtaining the exemption is sending the settlement declarations or personal monthly reports due for January 2021, December 2020 and January 2021 and for February 2021 not later than by March 31, 2021 (unless the payer of contributions is exempt from the obligation to submit them). 

A benefit to protect workplaces. 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 may apply for the benefit. The condition to grant the benefit is the entrepreneur's proving that the revenue from the activity within the meaning of the 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 or in September 2020.