Due to the prolonged period of restrictions on conducting business activity, additional government aid was provided to new industries in a difficult situation.
By the Regulation of the Council of Ministers of April 16, 2021 (the so-called Anti-crisis Shield 9.0), changes were made to 4 instruments:
- refinancing of employees’ remuneration,
- subsidies for the costs of current business activities,
- additional stoppage refund,
- exemptions from paying social insurance contributions.
Below we present the most important conditions for granting additional aid – the refinancing of employees’ remuneration and exemptions in the payment of social security contributions.
Refinancing of employees' remuneration
- The changes are effective as of 26 April 2021.
- The subsidy may be granted to entrepreneurs:
- with selected PKD codes of main business activity as of 31 March 2021:
- the list of PKD codes was extended with i.a. retail sale of computers, peripheral devices and software, telecommunications equipment, audiovisual equipment, cosmetics and toilet articles, games and toys, watches, clocks, and jewelry in specialized stores,
- 3 PKD codes were restored: 47.71.Z, 47.72.Z (trade) and 91.02.Z (museums);
which income in one of the three months preceding the month of submitting the application was lower as a result of COVID-19 by at least 40% compared to the income generated (to be chosen by the entrepreneur):
in the previous month,
in the same month of the previous year,
in February 2020,
in September 2020.
Exemption from the obligation to pay social security contributions
- The changes are effective as of 4 May 2021.
- The exemption is granted regardless of whether contributions have been paid for the period specified in the application.
- The exemption may be granted to entrepreneurs:
- which income in one of the two months preceding the month of submitting the application was lower by at least 40% than the income generated:
in the previous month,
in the same month of the previous year,
in February 2020,
in September 2020;
- which were reported as a contribution payer before 1 November 2020.
- The period of exemption depends on the PKD code, which was used to describe the main activity of the entrepreneur as of 31 March 2021 - for the exemption for the period 1 - 30 April 2021: codes 47.41.Z, 47.42.Z, 47.43.Z, 47.51.Z , 47.52.Z, 47.53.Z, 47.54.Z, 47.59.Z, 47.64.Z, 47.65.Z, 47.71.Z, 47.72.Z, 47.75.Z, 47.77.Z, 77.29.Z, 77.39.Z, 96.02 .Z, 96.09.Z.
If you would like to verify whether your company qualifies for the new government aid program, please contact our experts
