Ladies and Gentlemen,
on May 15, 2020, the President of the Republic of Poland signed the Act of May 14, 2020, amending certain acts regarding protective measures in connection with the spread of the SARS-CoV-2 virus, the so-called Anti-Crisis Shield 3.0. This is another package of legal provisions, complementing the package of regulations introduced in connection with the state of epidemic in force in Poland. The Act was published in the Journal of Laws under item 875; the full text of the Act can be found at http://dziennikustaw.gov.pl/DU/2020/875 .
We have prepared for you a summary of the most important changes and solutions introduced under the anti-crisis shield 3.0:
- The income limit for self-employed individuals applying for ZUS (Social Insurance Institution) exemption has been lifted. Self-employed individuals whose income exceeded 300% of the projected average gross monthly wage in the national economy in 2020 are also eligible for ZUS exemption. To benefit from the ZUS exemption, the entrepreneur's income from business activity in the first month for which the application is submitted must not exceed PLN 7,000. The exemption is available for the period from April 1, 2020, to May 31, 2020.
- Extension of the deadline for dematerialization of shares from 1 January 2021 to 1 March 2021 and deadlines for entrepreneurs to fulfill obligations related to the dematerialization of shares,
- Introducing an amendment to the Code of Civil Procedure which stipulates that during the state of epidemic threat or epidemic state and 90 days after its termination, no auctions shall be held for residential premises or land real estate with a residential building, intended to meet the debtor’s housing needs,
- Resumption of procedural and court deadlines. Suspended deadlines that have not commenced will resume/commence 7 days after the Act enters into force (repeal of Article 15 zzs and Article 15 zzr of the Anti-Crisis Shield).
- The standstill benefit may be granted to a person conducting non-agricultural business activity if that person started conducting non-agricultural business activity before 1 April 2020.
- Extension of the deadlines for submitting annual waste reports for 2019 , i.e. reports referred to in Article 73, Article 74a and Article 75 of the Act of 14 December 2012 on waste (consolidated text: Journal of Laws of 2019, item 701).
- Increasing the income criterion entitling to benefits from the maintenance fund to PLN 900 per person , in accordance with the "zloty for zloty" principle,
- No need to obtain a new work permit, change the permit or obtain a new declaration on entrusting work to a foreigner whose working hours have been reduced in accordance with Article 15g, paragraph 8 of the Anti-Crisis Shield (i.e. in connection with the entrepreneur applying for remuneration subsidy from the Guaranteed Employee Benefits Fund),
- Exemption from the obligation to obtain a permit for foreigners who require a seasonal work permit,
- A 25% increase in the amounts exempt from deductions from wages (i.e., those arising from Article 871 of the Labor Code) for employees whose wages have been reduced due to COVID-19, or for family members who have lost their source of income. The deduction limit is increased for each family member who does not earn income,
- Providing protection to borrowers by introducing so-called anti-usury regulations aimed at protecting them against excessively high fees and interest on loans or credits,
- Recapitalization of funds allocated for the implementation of the financial shield by the Industrial Development Agency SA in the amount of PLN 900 million.
- The right to additional care allowance is available if you need to care for a child with a certificate of severe or moderate disability until the age of 18, or for a child with a certificate of disability or special education needs, in the event of the closure of a nursery, children's club, kindergarten, school, or other facility attended by the child, provided that nurseries, children's clubs, kindergartens, schools, or other facilities attended by the child are closed. Furthermore, additional care allowance will also be available if a nanny or daycare provider is unable to provide care due to COVID-19.
- The option to suspend student loan repayments has been expanded to include interest payments. Additionally, the loan repayment suspension period is now up to 6 months (Shield 2.0 provided for a 3-month suspension).
- Financial support from the COVID-19 Countermeasures Fund for provincial, inter-provincial and international operators providing passenger rail transport services during the state of epidemic threat or epidemic and for the next 3 months after the month in which the state of epidemic threat or epidemic was lifted.
If you are interested in legal advice in the above scope or other anti-crisis shield solutions, please contact us.
This material was prepared on the basis of the Act of 14 May 2020 amending certain acts regarding protective measures in connection with the spread of the SARS-CoV-2 virus (Journal of Laws of 2020, item 875)
