The main objectives of the package is the protection of employment and maintaining financial liquidity in companies. It provides, among others:
The state - for 3 months - will take over the payment of social security contributions for: 692 thousands micro-companies that employ up to 9 employees. And also the self-employed, if they were active before 1 February 2020 and income from this activity, as defined in the provisions on personal income tax, obtained in February 2020 was not higher than 300% of the forecasted average monthly gross salary in the national economy in 2020 r. Co-financing will come from the Guaranteed Employee Benefits Fund (FGŚP). Thanks to this, employers will reduce personnel costs by 35.0%.
Benefit for employees under a mandate contract or for a specific task, as well as self-employed
Payment from the Social Insurance Institution (ZUS) of a guaranteed monthly benefit - not folded and not taxed - in principle, it is 80% of the minimum wage. In the case of persons who in the month preceding the month of submitting the application received income under a civil law contract, within the meaning of the provisions on income tax from natural persons below 50% of the minimum remuneration, this will be the amount of remuneration obtained under the civil law contract in the month preceding the submission of the application. In the case of people settling, e.g. in the form of a tax card, it will be 50% of the minimum wage. The condition for obtaining a benefit is that the income in the month preceding the month of submitting the application does not exceed 300% of the average remuneration. In addition, the entrepreneur must be active before February 2020, and his income in the month preceding the month of submitting the application must fall by a minimum of 15% compared to the previous month. If he suspended the activity, the activity had to be suspended not earlier than February 1, 2020. In order for the contractor or performer of the work to receive the benefit, he must prove the conclusion of the contract before February 1, 2020.
The entrepreneur is
entitled to assistance from the FGŚP funds during the period of economic
downtime introduced by the entrepreneur or reduced time dimension in the event
of a decrease in economic turnover:
Due to the decrease in
economic turnover following the occurrence of coronavirus, the employee who is
subject to economic downtime, the employer pays remuneration in the amount of
at least the minimum remuneration for work. Thanks to funds from the FGŚP, the
employer will receive co-financing for remuneration in the period of downtime
in the amount of 50% of the minimum remuneration plus social insurance
contributions due from the employer on the benefits granted, i.e. PLN 1 533.09,
including working time.
An entrepreneur who
has reduced working time due to a decrease in economic turnover following a
coronavirus may reduce the employee's working time by 20%, not more than 0.5
full-time employment, with the proviso that the remuneration cannot be lower
than the minimum remuneration for work, including working hours. With such a
reduced working time, the Fund will subsidize up to a maximum of 40% of the
average monthly salary from the previous quarter announced by the President of
the Central Statistical Office plus social security contributions due from the
benefits awarded to the employer. i.e. PLN 2,452.27.
Both benefits will be due for a total period of 3 months from the date of signing the contract for the payment of benefits. In order to counteract the economic effects of COVID-19, the Council of Ministers may, by regulation, extend this period, taking into account the period of validity of the state of epidemic threat or the state of epidemic and the effects caused by them.
The employer affected by the effects of the coronavirus epidemic will be able to reduce the employee's daily uninterrupted rest time from the current 11 hours to 8 hours (with a guarantee of giving the employee equivalent rest within 8 weeks), and the weekly rest period from 35 to 32 hours. In agreement with trade unions or when there are no relationships with employee representatives - he will also be able to extend the daily working time to 12 hours (equivalent working time system) and the reference period to a maximum of 12 months.
Introduction of a mechanism to extend the deadlines for public procurement. This will be served by the procedure releasing from charging contractual penalties for - related to the epidemic - delays in the execution of tenders. At the same time, failure to calculate contractual penalties in this procedure will not constitute a violation of public finance discipline. In addition, an accelerated procedure or non-application of the provisions of the Public Procurement Law will be introduced in the case of contracts necessary to fight coronavirus.
Extending the deadline for reimbursement of customer payments in the event of inability to organize the event due to an epidemic (regarding the organization of exhibitions and congresses or cultural, entertainment, recreation, sports, organizing thematic exhibitions or outdoor events) to 180 days from the termination of the contract. Today it is 14 days.
Opportunity for customers to use vouchers for the implementation of a tourist event within a year of the day on which the event was to be canceled due to counteracting COVID-19.
Enabling CIT and PIT taxpayers, who bear the negative consequences of COVID-19, to deduct the loss incurred in 2020 from operating income obtained in 2019. The condition is to achieve in 2020 - compared to 2019 - lower revenues by at least 50%
Enabling the calculation of creditworthiness based on financial data at the end of 2019. This will be accompanied by recommendations on how to calculate loan reserves. The banking sector declared its readiness to extend working capital loans when the regulations were changed. This solution makes it possible to extend working capital loans - by approximately PLN 150 billion - for the enterprise sector.
Extension of residence visas and temporary residence permits for foreigners. Extension of the deadline for submitting applications for residence permits, extension of visa and extension of stay under visa-free travel, if it would fall out during the period of epidemic emergency or epidemic status. Extending by law the periods of validity of temporary residence permits and national visas (up to 30 days from the date of cancellation of this state).
In a macroeconomic crisis, a large number of companies may be forced to restructure. Small and medium-sized enterprises in particular have a problem with successfully going through the restructuring process and many of them end up in bankruptcy or liquidation. Therefore, it will be possible to help small and medium enterprises that are undergoing restructuring. The goal is to make it easier for them to start their business again. The solution is to minimize the future economic impact of the pandemic.
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