The Act on special solutions related to the prevention, counteracting COVID-19, other infectious diseases and crisis situations caused by them, was adopted, announced and entered into force 31 March 2020.
This legal act is the response of the Polish legislator to the deteriorating situation of many enterprises related to the spread of coronavirus in Poland.
The legislator has provided a number of forms of support for entrepreneurs under the so-called Anti-crisis shield, among others:
1. Co-financing of remuneration from the Guaranteed Employee Benefits Fund (FGŚP),
2. Exemption from the Social Security Contributions (ZUS),
3. Co-financing of part of remuneration and ZUS’s contributions by Starosta
In this part of the newsletter, we inform you about two further forms of support related to the anti-crisis shield – exemption from ZUS contributions and co-financing of part of the salary by District Head.
2. Exemption from the Social Security Contributions (ZUS)
This form of assistance initially concerned only entrepreneurs who as of February 29, 2020 reported less than 10 insured persons for social security.
On 18 April, this relief was extended to entrepreneurs reporting for social security:
- before 1 February 2020 and 29 February 2020,
- in the period from 1 February to 29 February and as at 31 March 2020,
- in the period from March 1, 2020 to March 31, and as on April 30, 2020
from 10 to 49 insured.
As at the date of this newsletter, the exemption applies to all ZUS contributions due for March, April, May 2020:
- 100% of the total amount of contributions due shown in the settlement declaration submitted for a given month in the case of entrepreneurs reporting less than 10 insured persons for insurance or
- 50% of the total amount of contributions due shown in the settlement declaration submitted for a given month in the case of other entrepreneurs.
Insured persons should be understood not only as employees but also every other person reported for social insurance – contractors, person running their own business.
Release is at the request of the entrepreneur concerned. This document (RDZ application) should be submitted to the Social Insurance Institution (ZUS) by 30 June 2020 at the latest. The form of submitting the application is optional – it can be a paper or electronic document with a qualified electronic signature, personal signature.
During the period of exemption from paying contributions, the insured retains the right to benefits from social and health insurance.
Self-employed persons with income up to PLN 15,681 can also benefit from this exemption. The condition for obtaining the exemption is:
- attaching in the RDZ application a statement confirming the receipt in the first month for which the application is made of an income from operations not higher than 300% of the forecasted average monthly gross remuneration in the national economy in 2020 (i.e. the amount of PLN 15,681)
- sending settlement declaration for the months covered by the exemption within the time limits specified in the provisions of the Act on the social insurance system.
Exemption from the obligation to pay applies to contributions due known to the Social Insurance Institution (ZUS) as at the date of consideration of the application for exemption from paying contributions.
Important! Currently, work is underway on the “Anti-crisis shield 3.0”, in which it was proposed to change the condition regarding self-employed persons – the revenue limit in February 2020 of 15,681 will probably be replaced by the income limit of PLN 7,000.
We will inform you about subsequent changes
If you are interested in this form of assistance, please contact the person responsible from Leinonen for preparing payrolls. After receiving the order, we will prepare appropriate documents for the Social Insurance Institution (ZUS).
3. Co-financing of part of remuneration and ZUS’s contributions by Starosta
Starosta may, on the basis of the concluded contract, co-finance part of the salary costs and social security contributions due. This assistance is intended for micro, small and medium-sized enterprises which recorded a decrease in turnover after 1 January 2020.
A decrease in turnover is understood as a decrease in the sale of goods or services in quantitative or value terms calculated as the sum of total turnover in any two consecutive calendar months indicated (or 60 consecutive days) until the date of submission of the application compared to the sum of turnover from corresponding periods of the previous year.
If the decrease in turnover reaches at least :
- 30% – the co-financing granted will amount to 50% of the remuneration together with ZUS contributions, but not more than 50% of the minimum salary for each employee.
- 50% – the co-financing granted will amount to 70% of the amount of remuneration together with ZUS contributions, but not more than 70% of the minimum salary for each employee.
- 80% – the co-financing granted will amount to 90% of the salary including ZUS contributions, but not more than 90% of the minimum salary for each employee.
Co-financing may be granted for a period not longer than 3 months. An entrepreneur submits an application for co-financing to the labour office competent for its seat.
The entrepreneur will be obliged to employ employees covered by the co-financing agreement for the entire period of receiving the co-financing.
If you have additional questions, do not hesitate to contact us by the contacts below.
