photo freepic A spokesman for SMEs asked the Minister of Family, Labour and Social Policy for legal clarifications in the field of the Crisis Shield, which in many points raises concerns for entrepreneurs.
Questions to the legislator concerned:
- exemptions from the obligation to pay unpaid social security contributions, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Workers' Benefits Fund or the Pension Fund, due for the period from the date 1 March 2020 up to day 31 May 2020, shown in the clearing declarations submitted for that period
- the possibility of receiving a one-off loan from the Labour Fund to cover current business costs.
As regards the exemption from the obligation to pay unpaid claims on social security contributions, the Ombudsman received explanations of the following:
Is the exemption in question under Article 31zo Act COVID-19 relates to claims on social security contributions, on health insurance, on the Labour Fund, on the Solidarity Fund, on the Guaranteed Workers' Benefits Fund or on the Pension Fund, due from the date of 1 April 2020 up to day 31 May 2020, as shown in the request for exemption, even though the payer made a payment against those claims after the expiry of the statutory deadline, or is the exemption related to the payment for contributions for the period not paid on the date of examination of the request for exemption?
Answer
Exemption from contributions on the basis of Article 31zo(1)(1a)(1b)(2) are payable for March to contributions not paid as well as to contributions paid, while contributions for the month of April 1 May Exemption shall be granted only if they have not been paid.
Is it in applications for exemption from payment of unpaid contributions made before 18 April 2020, the number of insured persons declared in social security should be included in the number of youth workers?
Is the recipe Article 31zo(6) Act COVID-19 shall apply to applications submitted from the date of 18 April 2020, a concerning contributions for March 1 April 2020?
Answer
The number of insured persons reported in social security should not include youth workers. This principle applies to all traders regardless of when the application was submitted.
Is the employer, e.g. two workers for whom only health insurance contributions are paid as payer shall be exempt from unpaid health contributions. Under Article 31zo(1) Act on COVID-19 If the rule is about employees who are registered for social security?
Answer
A person employing employees will be entitled to an exemption from the contributions in question under Article 31zo(1) special provisions if they meet the other conditions provided for in the Act (number of persons declared for insurance, valid application submitted and payment documents for months of release).
Does an entrepreneur who benefits from the so-called start-up allowance, who pays only health insurance contributions, receive an exemption from unpaid premiums?
Answer
Persons benefiting from the start-up allowance and paying contributions only for themselves may apply for an exemption from contributions based on Article 31zo(2b) Special.
What is meant by ‘other information necessary for the redemption of contributions’, within the meaning of Article 31zp(2)(3) Act COVID-19?
Answer
ZUS does not require any other information that does not result from the Act. However, it may be necessary to include other documents necessary for the examination of the application, e.g. a power of attorney, when the application is submitted by the authorised person.
Is the information about the exemption from the obligation to pay contributions in the form of a decision?
Is the appeal measure available to a decision on exemption from the obligation to pay contributions?
Answer
The positive outcome is not the form of a decision but only information on exemption from the obligation to pay contributions. There shall be no appeal against a positive decision.
As regards the possibility of receiving a one-off loan to cover current business costs, the Ombudsman received explanations of the following:
Can the old man grant a loan from the Labour Fund to a micro-entrepreneur who suspended his business activity before 1 March 2020 (e.g. in December 2019), a has undertaken to carry out this activity after that date (e.g. in April) 2020?
Answer
The loan may be granted to those entrepreneurs who have been active in the business before 1 March 2020, in accordance with the new rules before 1 April 2020
Entrepreneurs who suspended in March 2020 the activities previously carried out, after being suspended, may apply for a loan.
Is it a loan granted on the basis of Article 15zzd Act COVID-19 may apply for a pensioner and an entrepreneur?
Is it a loan granted on the basis of Article 15zzd Act COVID-19 may be applied for by a person who is in an employment relationship and conducts an economic activity?
Answer
Persons entitled to a pension and carrying on an economic activity registered in CEIDG shall have the right to receive a low-interest loan to cover the current operating costs.
Is it a loan granted on the basis of Article 15zzd Act COVID-19 Should a civil partnership apply, or should its partners?
Answer
Partners of a civil partnership, not a civil partnership, may apply for a low-interest loan.
If a micro-entrepreneur who does not work for a certain period (e.g. week) 3 months after the granting of the loan, he stayed on the sickness allowance, loses the right to redeem the loan with interest?
Answer
Entrepreneur who during the period 3 the month after the date of receipt of the loan is temporarily on sickness allowance, shall not lose the right to redeem the loan, provided that it does not formally suspend business activity during that time.
Further details on the law contained in the Crisis Shield can be found in our Guide: www.russellbedford.pl/services/anti-crisis guide