17.04.2020 Business law

Anti-crisis shield – Senate amendments adopted by the Sejm

On April 16th, 2020, the Sejm adopted some of the Senate’s amendments to the Anti-Crisis Shield 2.0 approved by the Sejm on April 9th, 2020. The Act introduces further solutions to ensure counteracting negative social and economic effects of the pandemic, as well as regulations supporting particular social groups.

  • Exemption from the obligation to settle the unpaid social security contributions due for the period from 1 March 2020 to 31 May 2020 at the request of the payer who was reported as the payer of contributions and:
  1. before 1 February 2020 and on 29 February 2020
  2. in the period from 1 February to 29 February 2020 and on 31 March 2020
  3. in the period from 1 March to 31 March 2020 and on 30 April 2020

reported less than 10 insured persons to ZUS. For the payer who reported to social insurance from 10 to 49 insured persons, the amount of exemption is 50% of the total amount of unpaid receivables from the contributions shown in the settlement declaration submitted for a given month.

  • Return of the paid amounts due for ZUS contributions shown in the settlement declaration for March 2020
  • Revenue from the exemption from the obligation to pay social security contributions will not constitute revenue within the meaning of the PIT and CIT Act
  • Possibility for ZUS to resign on the request of the debtor from collecting interest for late payment on contributions due for the period following 31 December 2019
  • Downtime benefit for persons employed under the civil law contracts which were concluded before 1 April 2020
  • Possibility of paying the downtime benefit three times to the self-employed and to persons employed under civil law contracts
  • Allowance of 50 % of the minimum remuneration for work for farmers and their family members in the event of compulsory quarantine, epidemiological surveillance or hospitalisation in connection with COVID-19
  • Rigid working time reduction has been abandoned – a maximum reduction of 20% is foreseen, as a consequence of which the reduction of remuneration may be lower as well
  • The subsidy for the part of the remuneration of staff employed by micro, small and medium-sized enterprises would cover the period from the month in which the application was submitted (i.e. with retroactive effect from the beginning of the month in which the application was submitted)
  • Widening the circle of entities entitled to receive subsidies for the remuneration of employees affected by economic downturn or reduced working hours to non-governmental organisations
  • The procedure of applying for support has been regulated. The applications should be accompanied by action plans to stabilise the economic situation of the entrepreneurs and the data concerning their financial situation
  • Widening the circle of micro-entrepreneurs, who will be entitled to take advantage of the microloan of PLN 5 thousand, to include entities that do not employ employees, i.e. the self-employed. The loan and interest will be cancelled if the business activity is carried out for a period of 3 months from the date of receiving the loan
  • Revenue from loan redemption will not constitute revenue within the meaning of the PIT and CIT Act
  • Widening the circle of entities entitled to change the terms and conditions or the time limit of credit repayment to all entrepreneurs, regardless of their size and to non-governmental organisations
  • Keeping the tax status of a capital group by a taxpayer who suffered negative economic consequences in 2020 due to COVID-19 and therefore failed to meet the profitability requirement and the condition of no tax arrears
  • Exemption from tax on civil law transactions of sale and exchange of virtual currencies
  • The possibility of adopting resolutions by the supervisory boards of capital companies in a written form or using means of direct remote communication also on issues for which the articles of association provide for a secret ballot, provided that no member raises any objections
  • Possibility to subscribe for shares in electronic form
  • Discontinuation of the period for filing an application for declaring bankruptcy
  • Extension of the deadlines for drafting local and group transfer pricing documentation until 30 September and 31 December 2020 respectively.
  • The possibility to conclude public procurement contracts under pain of nullity in writing or with the consent of the contracting authority in an electronic form bearing a qualified electronic signature

The new regulations do not cover entrepreneurs whose difficult situation does not result from bans and restrictions introduced in order to control SARS-CoV-2 infections, and entrepreneurs against whom bankruptcy or restructuring proceedings have been opened.

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