Recent legal acts that came into force due to the state of the COVID-19 pandemic, amend certain provisions of the Polish labour law.
- New rules for determining the basis for assessing cash benefits from social insurance in the event of sickness and maternity: The amendment applies to people who, under the Act on special solutions related to preventing, counteracting and combating COVID-19, have their working time reduced or their employment conditions have been changed to less favourable circumstances. If the change occurred during the period of the previously received allowance, the benefit calculation basis should be one prior to the reduction in the working time.
- The deadline for submitting applications for granting benefits for co-financing employees’ salaries has been extended. Applications may be submitted up to 30 days from the cancellation of an ‘epidemic emergency state’ or an ‘epidemic state’.
- Regulations granting additional exemption from the duty to pay social security contributions to entrepreneurs operating in the tourism and entertainment industry, have entered into force. Contribution payers may receive the exemption for the period from July to September 2020. The condition is to be reported as a contribution payer by 30 June 2020 and in order to submit the social security contributions declaration on time. Additionally, the income from the business activity obtained in the first month for which the exemption application is submitted, must be at least 75% lower than the income for the same month in 2019.
- Regulations granting travel agents, tour leaders and tour guides the right to a down-time allowance have entered into force. They are now eligible to receive the allowance if they suspended their business activity after 31 August 2019, if the business activity is seasonal and if, in 2019, it was performed for a period not exceeding nine months.
- A one-person entrepreneur operating in the transport or entertainment industry who has already used the down-time allowance, may receive an additional allowance. The condition is that the income from the activity in the month preceding the month of submitting the down-time allowance application, should be at least 75% lower than the income in the same month in 2019.
For more information on these articles or any other issues involving labour and employment matters in Poland, please contact Prof. Arkadiusz Sobczyk (Partner) of Sobczyk & Partners Law Firm at firstname.lastname@example.org or visit www.sobczyk.com.pl.