Credit reliefs, including facilities for payment of taxes and ZUS contributions; instruments for improving the financial liquidity of companies, including guarantee support and credit subsidies; protection and support of the labour market, including solutions for companies forced to stop – includes a cover package for entrepreneurs. Due to the spread of the coronavirus, MR will prepare a specific project on this issue.
The draft cover package for entrepreneurs will include proposals for legislative changes. They are intended to improve the situation of entrepreneurs by, inter alia:
- • reductions in claims, including facilities for payment of taxes and social security contributions
- • improving the financial liquidity of companies - financial instruments for companies, including guarantee support and credit subsidies
- • protection and support of the labour market, including solutions for companies forced to downtime.
This requires, among other things, amendments to the laws on: VAT, the provision of public aid including de minimis aid, BGK support, special solutions related to the protection of jobs.
Deferments in payments
- facilitating VAT settlement – shifting entry into force from 1 April. 2020 to 1 July 2020 new JPK
- facilitation in split payment,
- offset from 1 April to 1 July 2020 the date of the obligation to enter companies in the Central Register of Real Beneficiaries (Act on Anti-money laundering)
- previous VAT returns,
- facilitating the suspension of business activities,
- crediting to the tax costs of the expenses associated with the cancellation of trips to sectors affected by the crisis,
- abolition of the extension fee,
- changing the state aid scheme, expanding for SMEs and large companies.
Improvement of liquidity
- deduction of ‘back’ loss on income (i.e. losses from 2020 from 2019) - the loss of economic activity in a given year can be deducted from the income generated over the next year five years
- Guarantee support and credit subsidies — BGK operations
- granting de minimis aid. At present, the amount of the de minimis guarantee granted by BGK must not exceed 60% the amount of credit and exceed the amount 3,500,000 PLN (unit guarantee) – request to increase the guarantee to 80% the amount of credit.
- loans interest subsidies - by extending the scope of the disaster fund to epidemics.
Protection and support of the labour market
We will propose to amend the Act on Special Solutions for the Protection of Jobs. We want to make it easier for entrepreneurs who are in crisis. We'll call for a shortening - with 6 to 3 months – a period of crisis which entitles to support. With the crisis reducing economic turnover, the sale of goods or services by 15%.
In the event of downtime, employees of such an entrepreneur would be entitled to:
- - benefit from the Guaranteed Employee Benefits Fund up to the amount 100% unemployment benefit (823.6 PLN) increased by the amount of social security contributions
- - and a salary financed by an entrepreneur of at least the minimum wage for work.
Sickness and care allowances
An entrepreneur with sickness insurance who, in connection with coronavirus, cannot perform business activities will receive sickness benefit from ZUS on general terms, i.e. if he receives a medical release or a decision by the state health inspector to quarantine or isolation.
The entrepreneur will also receive a care allowance if he has personal care for a sick child or other member of the family (medical release), a child subject to isolation or quarantine (sanepid decision), or a child up to the age of 8 in the event of an unforeseen closure of a nursery, children's club, kindergarten or school (insured statement).
If an unforeseen closure of the facility is related to coronavirus, the adopted speciality provides for an additional care allowance for a period of no longer than 14 days for this.
ZUS – currently available reductions in repayment or remission of contributions
The laws and actions of the Social Security Office support entrepreneurs in the face of possible difficulties in conducting business in several ways.
Entrepreneurs affected by delays or lack of delivery, payment congestion, employee absenteeism related to increased morbidity or activities aimed at guaranteeing the safety of citizens can count on the assistance of the Social Insurance Institution: postponement of the deadline for payment of contributions, instalment arrangement, remission of claims.
Deferment of the deadline for payment of contributions – if the entrepreneur has a problem with paying current or future contributions within the statutory deadline, whose payment deadline has not yet expired. The entrepreneur will not then pay interest for the delay, but only the extension fee.
Ratual arrangement – if the entrepreneur has a debt due for contributions and cannot pay it once, he can apply for the payment of the debt into instalments. The entrepreneur will not then pay interest for the delay, but only the extension fee. Once the arrangement has been signed, any enforcement proceedings shall be suspended.
Decommitment – if the entrepreneur has suffered material losses as a result of an exceptional event that causes the payment of contributions to the company to deprive him of his ability to continue operating. Only contributions for each other shall be decommitted. Retired contributions and periods will not count when determining entitlement to benefits.
At the ZUS facilities, there are relief and redemption advisers. They provide information and help complete and complete documents. You can talk to the counselor by phone or arrange an appointment.