Check if your company is eligible for government support. Anti-Crisis Shield 6.0.

The new anti-crisis shield is already under deliberation in the Senate. The Act provides for a range of exemptions and subsidies for further companies operating in the domestic market. The changes affect not only specific industries but also have an impact on the provisions of the Labour Code in general. In connection with the introduced measures, the scope of inspections conducted by the Social Insurance Institution (ZUS) and other authorities supervising entrepreneurs entitled to support has also been extended.

Changes to employment law

By law, the deadline for updating employees’ medical examinations will be extended to 180 days from the lifting of the epidemic threat or epidemic state. Employers therefore do not need to worry in the near future about the consequences of employees’ periodic examinations expiring. The deadlines concerning employees not subject to initial medical examinations, as set out in Article 229 § 1(1) points 1 and 2 of the Labour Code, have also been extended.

These refer to individuals taking up employment with the same or another employer in a position other than administrative-office work within 30 days after the termination or expiry of their previous employment with that employer, provided that the conditions set out in the legislation are met. The new Act changes this 30-day period to 180 days.

Furthermore, initial medical examinations will not be required for individuals taking up administrative-office work, provided that they hold a valid medical certificate confirming no contraindications to working under the conditions described in the referral for medical examination, and the employer confirms that these conditions match those present in the new role.

Wage subsidies

Only certain sectors (based on prevailing activity) may qualify for financial support in the form of employee wage subsidies:

• Retail sale of clothing in specialised stores
• Retail sale of food, beverages and tobacco products at stalls and markets
• Retail sale of other goods at stalls and markets
• Restaurants and other permanent catering establishments
• Mobile catering establishments, e.g. food trucks
• Preparation and serving of beverages
• Film, video and television programme production
• Film screening activities
• Photography activities
• Rental and leasing of recreational and sports equipment
• Organisation of fairs, exhibitions and congresses
• Out-of-school sports and recreational education
• Out-of-school artistic education
• Out-of-school driver and pilot training
• Foreign language education
• Other out-of-school education
• Hospital activities involving spa treatment or inpatient rehabilitation as per the Act of 28 July 2005 on spa treatment and spa areas (Journal of Laws 2020, item 1662)
• Physiotherapy activities
• Paramedical activities
• Artistic performance activities
• Supporting artistic performances
• Cultural facility activities
• Museum activities
• Botanical and zoological garden operations and nature conservation areas
• Operation of sports facilities
• Fitness facility operations
• Other sports-related activities
• Amusement park and theme park activities
• Escape rooms, haunted houses, dance venues, and other indoor recreational activities
• Other entertainment and recreational activities
• Wellness services such as baths and saunas

Applications may be submitted until 28 February 2021 to the Regional Labour Offices – the procedure is similar to applying for funding. To receive the subsidy, revenue from activity (as defined by tax regulations) in one of the three months preceding the month of application must be at least 40% lower due to COVID-19 than in the previous month or the same month the previous year.
The support will amount to PLN 2,000 per employee’s wage and will be granted for a total of 3 calendar months.

Note: Employees employed for less than 3 months are excluded from the subsidy.

Previous standstill benefit

The group entitled to an additional standstill benefit under the existing tourism-related shield has been extended to include:

• Hotels and similar accommodation facilities
• Tour operators (tour packages and excursions)

To qualify, two conditions must be met:

• Receipt of at least one previous standstill benefit under anti-COVID measures,
• Revenue from activity in the month preceding the application must be at least 75% lower than in the same month in 2019.

One-off standstill benefit

A number of sectors (based on prevailing activity) will be eligible for a one-time additional standstill benefit:

• Retail sale of clothing in specialised stores
• Retail sale of food, beverages and tobacco products at stalls and markets
• Retail sale of other goods at stalls and markets
• Restaurants and other permanent catering establishments
• Mobile catering establishments, e.g. food trucks
• Preparation and serving of beverages
• Other reservation-related services
• Film, video and television programme production
• Film screening activities
• Photography activities
• Rental and leasing of recreational and sports equipment
• Organisation of fairs, exhibitions and congresses
• Out-of-school sports and recreational education
• Out-of-school artistic education
• Out-of-school driver and pilot training
• Foreign language education
• Other out-of-school education
• Hospital activities involving spa treatment or inpatient rehabilitation as per the Act of 28 July 2005 on spa treatment and spa areas (Journal of Laws 2020, item 1662)
• Physiotherapy activities
• Paramedical activities
• Cultural facility activities
• Museum activities
• Botanical and zoological garden operations and nature conservation areas
• Operation of sports facilities
• Fitness facility operations
• Other sports-related activities
• Amusement park and theme park activities
• Wellness services such as baths and saunas

Conditions for obtaining the one-off benefit:

• Only for entrepreneurs operating on 30 September 2020,
• Must have received the basic standstill benefit under the anti-crisis shield (Article 15zs),
• Revenue from business activity in October or November 2020 must be at least 40% lower than in the corresponding month of 2019.

The additional standstill benefit will be paid in the same amount as the previously received benefit (i.e. PLN 2,080 or PLN 1,300).

Note: ZUS has been granted the authority to verify the accuracy of data provided by applicants for the standstill benefit, so it is advisable to carefully verify the information included in the application.

Micro and small businesses

The new Act provides for a grant of up to PLN 5,000 to cover current operating costs for micro and small businesses (new Article 15zze4). Sectors eligible for support (based on prevailing activity) include:

• Retail sale of clothing in specialised stores
• Retail sale of food, beverages and tobacco products at stalls and markets
• Retail sale of other goods at stalls and markets
• Restaurants and other permanent catering establishments
• Mobile catering establishments, e.g. food trucks
• Preparation and serving of beverages
• Other reservation-related services
• Film, video and television programme production
• Film screening activities
• Photography activities
• Rental and leasing of recreational and sports equipment
• Organisation of fairs, exhibitions and congresses
• Out-of-school sports and recreational education
• Out-of-school artistic education
• Out-of-school driver and pilot training
• Foreign language education
• Other out-of-school education
• Hospital activities involving spa treatment or inpatient rehabilitation
• Physiotherapy activities
• Paramedical activities
• Artistic performance activities
• Supporting artistic performances
• Cultural facility activities
• Museum activities
• Botanical and zoological garden operations and nature conservation areas
• Operation of sports facilities
• Fitness facility operations
• Other sports-related activities
• Amusement park and theme park activities
• Escape rooms, haunted houses, dance venues, and other indoor recreational activities
• Other entertainment and recreational activities
• Wellness services such as baths and saunas

The grant may be obtained by submitting an application via the starost and fulfilling the following conditions:

• Holding the status of a micro or small entrepreneur,
• Revenue from business activity in October or November 2020 must be at least 40% lower than in the corresponding month of 2019,
• Grant not applicable to entrepreneurs who suspended operations on 30 September 2020,
• Business activity must be conducted for at least 3 months following receipt of the grant.

The starost may carry out inspections of micro or small entrepreneurs who received the grant within 3 years of the date of disbursement. The inspection may relate to proper use of the funds and appropriate documentation of expenditures.
Exemptions from contributions

The amendment expands the list of sectors exempted from paying contributions for July, August and September 2020 under the existing shield (Article 31zo(8) and (9) of the anti-COVID Act).