Kacprzak Law Firm
6 April 2020
On March 31, 2020 entered into force the acts of law, which create the "Anti-crisis shield", whose aim is to mitigate the effects of the economic crisis in Poland caused by the coronavirus epidemic, enabling entrepreneurs, who will the most suffer from the epidemic to continue its business activity, the best escaping in the results of the epidemic, as well as workplaces’ protection.
The adopted package of acts of law includes, among others "The Act of 31 March 2020 amending the Act on special solutions related to the prevention and eradication of COVID-19, other infectious diseases and crisis situations caused by them, as well as certain other acts” (hereinafter referred to as: "COVID-19 Act "), which includes suspension of procedural and judicial time limits in court proceedings, enforcement proceedings, criminal and administrative proceedings
Deadlines. In the COVID-19 Act were rescheduled:
- the time limits for payment of annual charges for perpetual use until 30.06.2020,
- the time limits for registration in the Central Register of Beneficial Owners for companies registered in the Register of Entrepreneurs before 13.10.2019 for 3 months, i.e.until 13.07.2020,
- the deadline for providing information to the Head of the National Tax Administration on the tax schemes (MDR).
Labour law. A number of changes in labour law have been introduced, to make it more flexible, i.e. the possibility of limiting uninterrupted daily rest (Article 132 § 1 of the Labor Code) to not less than 8 hours, and uninterrupted weekly rest (Article 133 § 1 of the Labor Code), to not less than 32 hours, covering at least 8 hours of uninterrupted daily rest; the possibility of concluding an agreement on the introduction of an equivalent working time system; the possibility of concluding an agreement on the use of less favourable employment conditions for employees than those resulting from employment contracts concluded with those employees, to the extent and for the time agreed in the agreement; exemption from the obligation to work an adolescent employee without the right to remuneration (however, the employer retains the right to reimbursement).
Commercial law. The COVID-19 Act also provides for the possibility of taking place of assemblies of shareholders and meetings of the management board and supervisory board by using means of direct remote communication, e.g. tele- or video conferences in each company (not only in limited liability companies). The management boards and supervisory boards of capital companies, in the lack of different regulations in the commercial contract or the statute, may adopt resolutions in writing. Declarations of will of a member of the organs of a legal person may be submitted in documentary form (e.g. e-mail, scans of signed documents). Similar solutions have also been introduced, among others for housing associations.
Financial support. Particularly to protect employment, reduce financial burdens and maintain financial liquidity in enterprises, it was adopted, among others:
- co-financing employee salaries up to 40% average salary if the company reduces working hours by at least 20% (to max. half-time);
- temporary abolition of the extension fee when postponing or dividing into instalments of taxes and social insurance payments (ZUS);
- exemption from the obligation to pay social insurance payments by the end of May 2020 for companies with employees up to 9 (for self-employed workers, the exemption depends on income, which should be no more than 15,681 PLN);
- the so-called "standstill fee" for people employed on commission contracts, contracts for specific work and self-employed people in the amount of 80 per cent of the minimum salary, i.e. 2,080 PLN gross;
- the possibility for self-employed persons to apply by the local government officer for co-financing of part of the costs of conducting business activity(for a maximum of 3 months) in the event of a decrease in turnover caused by COVID-19;
- micro-loans for enterprises up to PLN 5,000 (if, for a period of 3 months from the date of granting the loan, the micro-entrepreneur does not reduce the employment level calculated as a full-time employee in relation to the employment level as at 29 February 2020, the loan with interest at his request subject to redemption).
More information: If you have additional questions regarding the provisions of the COVID-19 Act, please contact us.
Attorney-at-law | Managing Partner