The government is preparing two subsequent aid laws to counter the virus epidemic SARS-CoV-2. first draft is a bill to amend some laws on shielding activities in connection with the spread of the virus SARS-CoV-2 (hereinafter: ‘The Shield Project 3.0”), That hit the day 28 April 2020 To the Sejm.
second The project is a bill on the payment of interest on bank loans granted to provide liquidity to entrepreneurs affected by the effects COVID-19 (hereinafter referred to as the ‘Project for Subsidies’, initially referred to as the Shield 3.0, which was to be adopted by the Council of Ministers, but was eventually withdrawn and submitted for further legislative work.
Shield design 3.0.
Due to the ongoing coronavirus epidemic and its negative effects on the economy as a whole, there was a need for specific solutions to counter the negative economic and social effects of this situation.
According to the government, it was necessary to develop a cover package, which resulted in the submission to the Sejm of draft laws consisting of the so-called A crisis shield that has already been passed and then signed on 31 March 2020 by the President of Poland.
Subsequently, as a result of the intervention of entrepreneurs, the original Anti-crisis Shield was extended by a bill finally adopted by the Sejm on 16 April 2020 and on 17 April Signed by the President.
Extension of the time limits for the reporting and information obligations of the Waste Act
Shield Project 3.0 This is another set of solutions to change 43 Set it up.
The proposed law proposes a number of actions that will apply both ad hoc (adjust to the current pandemic situation) and long-term (a package of further simplifications and facilitations to maintain and a possible increase in investment at the stage of exiting the pandemic stage).
According to the legislator, the solutions proposed in this regulation are a continuation of policies intended to act as catalysts and incentives for the Polish economy.
They will serve not only short-wave targets to reduce the negative effects of the virus SARS-CoV-2, but they also have the role of instruments influencing the long-term economic development of Poland.
The proposed solutions, including the support of the Industrial Development Agency with additional financial resources, will aim to address the risk of deindustrialisation in Poland in early years 90. Last century.
Below are the most important solutions foreseen in the Shield Project 3.0 and at the same time we point out that this is for the moment only a project which will be conducted in the Sejm in the coming days, and then in the Senate and its original sound may change.
one with more expected changes to the Shield Project 3.0 it is possible to benefit from the exemption from payment of ZUS contributions by a wider group of self-employed persons. According to the project, self-employed will also benefit from the exemption when their income was higher than 300% average salary i.e.
higher than 15,681,000 PLN provided, however, that their income from this activity In February 2020 was not higher than 7,000 PLN. It is estimated that this exemption will even benefit 98 You are entrepreneurs with one-person business.
In addition, entrepreneurs will also be able to benefit from the exemption using the so-called "start-up advantage".
Exemption from ZUS within the Shield 3.0 only for the months of April 1 May 2020, not 3 months as in the completed Shield 2.0.
Another rather important solution is the introduction of the Civil Code Article 387 1 , which imposes a sanction on the annulment of the contracts of the so-called abuse of residential property used by the consumer. This applies only to the following cases:
- • the value of the transferred property is higher than the value of the cash claims secured by that property plus the maximum interest for the delay from that value for the period 24 months or
- • the value of monetary claims secured by that property is not determined, or
- • The conclusion of this contract was not preceded by the valuation of the market value of the property by an expert expert.
How can we learn from the justification for the Shield Project 3.0 This is a necessary measure to eliminate abuse, since the rules on defects in the declaration of will which refer to the circumstances of the conclusion of the contract, such as deceit, coercion, threat or exploitation (Article 388 k.c.), are in practice not effective. In addition, including contracts concluded between natural persons (executing legal activities not directly related to their business or professional activities), it protects against abuses which may occur on the general market and excludes circumvention by indicating second a natural person who does not engage in economic activities as parties to that contract.
Shield Project 3.0 provides for an extension of the time limits for entrepreneurs for reports and information obligations under the Waste Act. This will be a number of provisions to facilitate compliance with the obligations of companies that manage waste (e.g. in the field of the Waste Database Register).
Introduction of a new tribute for streaming companies such as Netflix or IPLA
Based on the Shield Project 3.0 The Agency for the Development of Industry of S.A. will be charged a sum to 900,000,000 PLN. This appropriation is intended to cover, in particular, support for entrepreneurs.
The next change will concern the maintenance fund. Shield Project 3.0 provides for the allocation of additional appropriations due to the increase in the amount of the income criterion for benefits from that fund (family income per person in the family) to the amount 900 PLN.
The proposed regulation proposes the further electronicisation of the methods of communicating information to the Social Insurance Institution, including information on the balance of their account, if such an expectation is expressed. This will simplify the way information is transmitted, while reducing administrative costs.
Shield Project 3.0 It also provides for a new tribute for streaming companies such as Netflix or IPLA. The provider of an audiovisual media service on demand will be obliged to make a payment to the Polish Film Institute of 1.5% revenue generated by fees for access to on-demand audiovisual media services made available to the public or revenue generated by the issuance of commercial communications, if that revenue in the relevant settlement period is higher.
The proposed regulation proposes a temporary exemption from the fees resulting from the Water Law, as regards charges levied on the use of inland waterways and their sections and water facilities owned by the State Treasury, which will reduce the operating costs for both the tourism sector and for shipowners using waterways for transport purposes.
Within the Shield 3.0 It is also foreseen that foreigners will be able to take up seasonal work without having to obtain permission, which is likely to help in the coming season especially in agricultural and horticultural work.
Temporary exemption from fees under the Water Law, as regards charges levied on the use of inland waterways and their sections and water facilities owned by the State Treasury
Government adopted the bill and since 29 April this year She's being handled by the Sejm.
Draft Act on advances to interest-bearing bank loans
Draft law on interest rate subsidies on bank loans granted to provide liquidity to entrepreneurs affected by the effects COVID-19, will aim to introduce specific measures to minimise the financial liquidity loss of businesses affected by the virus pandemic SARS-CoV-2.
The following solutions only take into account the shape of the still underdeveloped bill on subsidies dated 28 April 2020, which was addressed to the public consultation. For the moment, the government has not yet accepted the project because it is currently working on its final version.
The government has not yet provided public information on the scope of the amendments to the bill on subsidies. However, they seem to concern changes in labour law that were initially proposed. These changes reflected a loud echo in the media as being extremely unfavourable to workers.
According to the government, initiating work on this bill, nearly all industries were affected by the effects of pandemics such as transport, tourism, catering, hotel industry, cultural and entertainment industry, event industry, collection industry, clothing production and sales, electrical equipment production.
As a result, there may be payment congestion, which may lead to liquidity disruption and deterioration in business financial performance. This may result in a reduction in the scale of investments in fixed assets.
Changes in the environment due to the pandemic may lead to a decline in demand for enterprise products and problems with external financing.
The draft Act on surcharges provides for the possibility to carry out remote checks via the postal operator or by electronic means of communication
According to the Government, gradual changes caused by the coronavirus epidemic may lead to a deterioration in financial performance and could lead to a deterioration in the company's liquidity, which is why it is crucial to implement a bank lending scheme for entrepreneurs who are in financial difficulties.
The bill on subsidies is over 100 new legislation to counter the negative effects of coronavirus epidemics.
It lays down the rules for applying interest rate subsidies to bank loans granted on the basis of contracts concluded by the date 31 December 2020 Entrepreneurs who are in financial difficulties due to the negative economic consequences of the spread of viral infections SARS-CoV-2.
The aid is to be granted in respect of revolving and non-renewable loans granted in PLN to provide financial liquidity, in particular in the short and medium term, lost or threatened with loss due to the consequences of the spread COVID-19.
The granting of the loan to which the surcharge is applied will be possible for an entrepreneur who can apply on a day 31 December 2019 did not meet the criteria for a company in difficulty within the meaning of Commission Regulation (EU) No Regulation (EU) 651/2014 dated 17 June 2014 declaring certain types of aid compatible with the internal market in application which carries out, in the territory of the Republic of Poland, an economic activity or an economic activity in the primary production sector of agricultural products, or suspends that activity after a day 1 February 2020 Such an entrepreneur will also have to demonstrate that it has lost its liquidity, understood as being able to repay due liabilities, or is at risk of losing its liquidity, due to the consequences of the spread COVID-19.
According to the Government's announcements, interest subsidies will be foreseen this year and the following year together. 540,000,000 PLN.
The draft act on subsidies is also changes in the scope of control activities which can be carried out in relation to entrepreneurs. It provides for the possibility to carry out remote checks via the postal operator or by electronic means. Such control can be carried out if it can improve the conduct of the control or the nature of the business carried out by the entrepreneur and the entrepreneur himself has agreed to it.
Currently, a reduction in the working time of an employee involves giving an amending notice to the employee, which, after an unsuccessful expiry, resolves the employment relationship between the employer and the employee
The bill on subsidies provides for the amendment of the law on incomes of local government units. The new rules provide that the revenue which the local government may obtain includes also the financial consequences resulting from the application, provided for in tax legislation, tax exemptions and reductions in the repayment of tax liabilities in full or in part of the tax arrears.
The most controversial solutions that were originally established by the bill on subsidies concern labour law. In its original form, the project revolutionised the ways in which the employment contract could be terminated by introducing the possibility to resolve it via e-mail without using qualified electronic signature).
The most controversial provision was the possibility of reducing the working time of workers by up to 10% except for the procedure for concluding an agreement with trade unions or employee representatives. Currently, a reduction in the working time of a worker involves giving an amending notice to the employee, which, after an unsuccessful expiry, resolves the employment relationship between the employer and the employee.
The project clarified the so-called remote work, indicating that remote work can be recommended if the worker has the technical and local skills and capabilities to do such work and the type of work allows it. In particular, remote work may be carried out by means of direct distance communication or may involve the provision of manufacturing parts or material services.
The final shape of the bill on subsidies will be understood by the legislative amendments on which the ruling party is currently working.
All other details about the law contained in the Crisis Shield can be found in our Guide: www.russellbedford.pl/services/anti-crisis guide
Author: Aleksandra Księżyk – Legal advisor, Director of the Legal Department in Warsaw Chancellery Russell Bedford Dmowski and Partners Law Firm sp. k.