Anti-crisis Shield 4.0

June 16, 2020 Poland

The Parliament (Sejm) adopted on 5 June 2020 the so-called Anti-crisis Shield 4.0. The bill is to be voted in the Senate. Below we present the most important assumptions of it.

Micro-loan

  • The entrepreneur's obligation to submit an application for loan remission will be lifted - the district employment agency (PUP) will exempt from this obligation after verifying whether the entrepreneur has been conducting business activity for 3 months from the date the loan was granted.
  • The right to apply for a loan will be extended to i.a. for non-governmental and church organizations, social cooperatives and associations of local government units.

Introducing downtime and cutting jobs

  • If a company demonstrates that due to the pandemic it is increasingly burdened with payroll costs, it will be able to introduce downtime or cut jobs, even if it does not meet the requirement of an economic turnover decrease.
  • The entrepreneur will need only to show a decrease in sales of goods and services in connection with the epidemic (at any level) and to notice increase in burden of the remuneration fund.
  • The share of salary costs in the company's revenues must increase by at least 5% (compared to the base month in which the company was not yet affected by the effects of a pandemic) and account for at least 30% of these revenues.

Remote work

  • The employer's liability as regards workplace health and safety (remote work and accidents at this work) has been limited only to the scope related to the means or materials provided by the employer.
  • Remote work can be delegated if the employee has the appropriate skills, technical and housing capabilities, and the type of duties allows them to be performed remotely.
  • During the remote work an employee may use means of work not provided by the employer, if this is done with respect for and protection of information.

Non-competition clause

  • During the period of epidemic emergency or epidemic status, employers, principals and ordering parties will be entitled to unilaterally terminate the non-competition agreement applicable after the termination of a given legal relationship.

New conditions for the use of remaining leave

  • Possibility of providing the employee with remaining leave of up to 30 days within the time limit specified by the employer.

Limiting the amount of compensation payments and damages

  • The amount of compensations, damages and similar payments provided in the event of termination of employment was limited to an amount not exceeding 10 times the minimum wage (PLN 26,000).
  • The discussed restriction might be applied by the employers who recorded decrease in economic turnover or a significant increase in the burden of remuneration fund (if the share of wages in revenues increases by at least 5%).

Resignation from the provisions of collective agreements

  • During the epidemic, the employer will be entitled to suspend the operation of the Company Social Benefits Fund and pay basic contributions to the fund, as well as not pay holiday benefits.
  • It will be allowed in the event of decrease in the entrepreneur’s economic turnover or a significant increase in the remuneration fund burden.

If you are interested in using solutions implemented by Anti-crisis Shield, please contact us.

We will analyze the options that are available for you, indicate the detailed conditions that you need to meet in order to take advantage of the solution and help you to fill in and submit respective applications.

Our experts are at your disposal:

Łukasz Bączyk
Head of Tax, Board Member
E: lbaczyk@asbgroup.eu

Marta Skrodzka
Tax Manager - Tax Adviser
E: mskrodzka@asbgroup.eu

Paweł Jóźwik
Tax Manager - Attorney-at-law
E: pjozwik@asbgroup.eu

Jarosław Szajkowski
Tax Manager - Tax Adviser
E: jszajkowski@asbgroup.eu