Regulation of the Council of Ministers of 19 January 2021 on the support of economic operators affected by pandemics COVID-19 extends the scope of aid to industries affected by the effects of prolonged lockdown.
Regulation available in Journal of Laws of 2021, item 152, hereinafter referred to as the RM Regulation, was issued on the basis of the Act of 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and their emergency situations (i.e. Journal of Laws of 2020, item 1842 as amended ,hereinafter referred to as the COVID Act. The RM Regulation includes four support methods, i.e.:
- benefits for job protection,
- re-service,
- exemption from the obligation to pay social security contributions, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Workers' Benefits Fund or the Pension Fund,
- grants to cover current business costs.
In the following article, consider fourth support method.
Who can get a grant?
According to the RM Regulation, the old man has the power to grant a single grant (up to 5,000 PLN) to cover current business costs, in accordance with the principles laid down in Article 15zze4 COVID Act[1] and taking into account the provisions of the RM Regulation. Which entrepreneurs can apply for this aid? Only micro and small entrepreneurs, but not all. According to the RM Regulation, this applies to these entrepreneurs:
who by day 30 November 2020 they conducted economic activity, designated according to the Polish Classification of Activities (PKD) 2007, as a type of dominant activity, by codes: 47.71.Z, 47.72.Z, 47.81.Z, 47.82.Z, 47.89.Z, 49.39.Z, 52.23.Z, 55.10.Z, 55.20.Z, 55.30.Z, 56.10.A, 56.10.B, 56.21.Z, 56.29.Z, 56.30.Z, 59.11.Z, 59.12.Z, 59.13.Z, 59.14.Z, 59.20.Z, 74.20.Z, 77.21.Z, 79.11.A, 79.12.Z, 79.90.A, 79.90.C, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.A, 85.59.B, 86.10.Z in the field of medical activities involving the provision of health care services referred to in Article 2(1) Act of 28 July 2005 health care, spas and health care areas, as well as health resorts, or permanent rehabilitation, 86.90.A, 86.90.D, 90.01 Z, 90.02.Z, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Z, 96.01.Z, 96.04.Z;
the revenue from these activities, within the meaning of the tax rules, obtained in the month preceding the month of application was lower by at least 40% in relation to revenue obtained in the previous month or in the corresponding month of the previous year.
Assessment of compliance with the driving condition one from the activities indicated above (in the field of business activity identification according to the Polish Classification of Activities (PKD) 2007) will be implemented on the basis of the data contained in the REGON register as per day 30 November 2020
The grant may not be granted to micro-entrepreneurs and small entrepreneurs who have suspended their business activities for a period of one day 30 November 2020
Request for support
According to the COVID Act and the RM Regulation, the application for this aid should contain:
- a statement of ownership of the status of a micro-entrepreneur or a small entrepreneur, according to Article 7(1)(1)(2) Act of 6 March 2018 - Business law (i.e. Journal of Laws of 2021, item 162),
- daily guidance statement 30 November 2020 economic activities of which the types were previously presented),
- a declaration of receipt in the month preceding the month of submission of the application for a lower revenue at least by 40% in relation to revenue obtained in the previous month or in the corresponding month of the previous year,
- a declaration of non-discontinuation of business activity for a period of one day 30 November 2020
This request must be made to the 31 March 2021
[1] This provision concerns one-off grants from the Labour Fund to cover the running costs of business by micro-entrepreneurs or small entrepreneurs.
Michał Zdanowski, tax consultant at Russell Bedford Poland. Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. During his studies, he gained experience in law and tax law firms. Since September 2013 He is associated with Russell Bedford Poland. It specialises in documenting transactions between related parties.