On 31st March 2020, the President signed an anti-crisis shield, in which he proposed co-financing for employees’ remuneration. In order to protect jobs, the value of the aid was estimated at around PLN 30 billion. The support is directed to employers who have been affected by the decline in economic turnover due to the prevailing COVID-19 epidemic.
The act indicates that entrepreneurs may apply:
– for the granting of benefits for the protection of jobs,
– for payment from the Guaranteed Employee Benefits Fund for co-financing the remuneration of employees affected by economic downtime or reduced working time,
following epidemic COVID-19 according to specific regulations (Article 15g). Benefits and funds are paid during periods of economic downtime or reduced working time.
The decrease in economic turnover means that after 1st January 2020 to the day preceding the day of submitting the application, a decrease in the sale of goods or services in terms of quantity or value was recorded:
– not less than 15% (calculated as the ratio of total turnover in any of the two consecutive calendar months indicated, compared to the total corresponding turnover of two calendar months from the previous year),
– not less than 25% (calculated as the ratio of turnover from any given calendar month, compared to the turnover from the previous month).
In addition, entrepreneurs are entitled to funds from the Guaranteed Employee Benefits Fund to pay social security contributions for their employees on the benefits granted.
To be able to apply for co-financing for remuneration for employees, the employer should not be in arrears in settling public liabilities, social security contributions, health insurance, the Guaranteed Employee Benefits Fund, Labour Fund or Solidarity Fund until the end of the third quarter of 2019.
Additional payments to employees’ remuneration in connection with economic downtime:
– the employer pays remuneration reduced not more than 50% and not lower than the amount of the minimum remuneration for work (i.e. PLN 2,600.00), with consideration of the extent of working time,
– co-financing from the Guaranteed Employee Benefits Fund funds in the amount of 50% of the minimum remuneration for work (i.e. PLN 1,533.09 – including social security contributions due from the employer), with consideration of the extent of working time.
Additional payments to employees’ remuneration in connection with the reduction of working time:
– the entrepreneur may reduce it by 20%, not more than to 0.5 full-time, but the remuneration may not be lower than the minimum remuneration for work, with consideration of the extent of working time,
– remuneration co-financed from the Guaranteed Employee Benefits Fund up to half of the remuneration, but not more than 40% of the average monthly remuneration (i.e. PLN 2,452.00, including contributions for including social security contributions due from the employer) from the previous quarter announced by the Central Statistical Office.
Co-financing is not entitled to the remuneration of employees whose remuneration obtained in the month preceding the month of submitting the application was higher than 300% of the average remuneration from the previous quarter announced by the Central Statistical Office (the co-financing does not apply to remuneration above PLN 15,681.00).
Applications can be submitted in paper form or electronically via the website
The application should be accompanied by, among others a copy of the agreement with employees, a list of employees entitled to benefits and a copy of the power of attorney, if necessary. In addition, the application should include a justification, which set out the date from which assistance is requested, taking into account the requirements set out in the Act, why the employer applies for payment of benefits: due to economic downtime or reduced working time, provide the number of employees, indicate for how many months, which is the purpose of this benefit, in what amount and provide the bank account number for the conducted business activity. In addition, the entrepreneur should, among others make a declaration about having the status of an entrepreneur, statement on a decrease in economic turnover, the entrepreneur has not reasons to declare for bankruptcy and statement about no arrears in settling tax obligations, social security contributions, health insurance, the Guaranteed Employee Benefits Fund or Labour Fund by the end of the third quarter of 2019. The application should be submitted to the voivodeship labor office competent for the employer’s seat. In the event of an agreement being concluded, the employer shall provide a copy of the agreement to the competent regional labor inspector within 5 working days of the conclusion of the agreement.
These benefits are due for a total period of 3 months falling from the date of submission of the application.
The proposed anti-crisis shield 2.0 introduces in this respect: no obligation on the employer to maintain the workplace after the end of the co-financing period; the catalog of entrepreneurs authorized to use the co-financing was extended to include a non-governmental organization within the meaning of article 3 paragraph 2 of the Act of 24 April 2003 on public benefit activity and volunteering (Journal of Laws of 2019, position 688, 1570 and 2020, and of 2020, position 284), the entity referred to in article 3 paragraph 3 of the Act of 24 April 2003 on Public Benefit and Volunteer Work and a state legal entity within the meaning of the Act of 27 August 2009 on Public Finance.