Pursuant to the Act of March 31, 2020, amending the Act on special solutions related to the prevention, counteraction, and combating of COVID-19, other infectious diseases and the resulting crisis situations, and certain other acts (hereinafter referred to as the "Anti-Crisis Shield"), businesses are entitled to a number of benefits and facilities. This alert aims to present solutions that businesses in the food service industry can benefit from.
I. Restriction on conducting business.
First of all, it should be noted that in accordance with § 5 section 1 point 1 of the Regulation of the Minister of Health of 13 March 2020 on declaring a state of epidemic threat in the territory of the Republic of Poland, a temporary restriction is established on conducting activities consisting in preparing and serving meals and drinks to guests sitting at tables or to guests choosing their own dishes from the displayed menu, consumed on site (included in the Polish Classification of Activities in subclass 56.10.A), excluding the provision of services consisting in preparing and serving takeaway food or its preparation and delivery, as well as restaurant or bar activities conducted in means of transport, performed by separate units.
Consequently, restaurants can continue to provide services as long as food is delivered to the customer or collected on-site but consumed "takeaway." We therefore advise our clients to attempt to organize their operations in such a way that they can continue operating, even on a smaller scale. If the restaurant has not previously provided delivery services, it is possible to partner with delivery companies or hire a temporary employee to perform this service (e.g., through an employment agency).
Of course, this solution isn't available to everyone, and even if deliveries are made, a significant drop in revenue can be expected. Therefore, entrepreneurs running a business can take advantage of the solutions presented below.
II. Benefits and facilities for entrepreneurs in the catering industry.
- Possibility of obtaining co-financing for employee salaries in the amount of 50% of the remuneration, up to 40% of the average monthly remuneration announced by the President of the Central Statistical Office, if the entrepreneur has experienced economic downtime or reduced working hours as a result of COVID-19,
- Co-financing from the staroste for employee salaries if the entrepreneur's turnover has decreased by at least 30%
(NOTE: points 1 and 2 are mutually exclusive - you can only apply for one of these two benefits.) - Exemption from ZUS contributions for 3 months for:
- micro-entrepreneurs employing up to 9 people, operating before 1 February 2020. The suspension covers ZUS contributions from all employees employed by the micro-entrepreneur,
- self-employed persons with income below 3 times the average monthly salary who started their business before 1 February 2020.
- Abolition of the extension fee for deferring or paying social security contributions and tax liabilities in instalments,
- Possibility of correcting the tax settlement and settling the 2020 loss in the 2019 tax,
- Possibility for contractors, self-employed persons, agents and other persons providing services to obtain a one-time standstill benefit in the amount of 80% of the minimum wage,
- Postponement of the deadline for payment of income tax advances on salaries paid in March and April 2020 until 1 June 2020,
- Exemption from tax on civil law transactions for loan agreements concluded until August 31, 2020 by entrepreneurs affected financially by COVID-19,
- Possibility for micro-entrepreneurs to obtain a one-off loan of PLN 5,000 from the Labor Fund (with the possibility of its cancellation provided that employment is maintained),
- If the business is conducted in a commercial facility exceeding 2,000 square meters, the agreement under which the business uses the space expires, and therefore the business is not obligated to pay rent for this period. The condition for using this solution is to submit to the landlord or lessor a declaration extending the validity of the existing agreement by the ban period plus six months. This declaration must be submitted within three months of the lifting of the ban on conducting business.
Our lawyers remain available to provide you with advice on the solutions indicated above.
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