Parking and exemption from ZUS for December and January - work on the project


The coronavirus pandemic continues. Experts are preparing the public for the arrival of the third wave of infections, while vaccination is only in the early stages. This has the effect of extending the partial lockdown. During the conference on January 14 this year. The Prime Minister and the Minister of Health announced the extension of the closure of the catering, hotel, fitness (including sports facilities such as ski slopes) and shopping malls. Thus, many entrepreneurs still do not have the opportunity to run their business and earn money.

A new project of a standstill payment and exemption from ZUS

In the design phase, there is an ordinance of the Ministry of Development, Labor and Technology on support for companies that have suffered from COVID-19. The project provides for a repeated payment of, inter alia, parking benefit, as well as exemption from ZUS for December and January (or only January) - PAP reports.

As reported, the aim of the project is to support entrepreneurs from industries that have been severely affected by the current sanitary restrictions and partial lockdown. As in the previous regulations, also this time the entities of the enterprises that will be supported will be specified in detail.

Support possible in four dimensions

As before, entrepreneurs from a specific list of PKD will benefit from the assistance. Currently, support will be able to come from as many as three different sources.

Payment of a job protection benefit

The payment of the benefit will be financed from the funds of the Guaranteed Employee Benefits Fund and will consist in subsidizing the salaries of employees. The condition for using this aid is a decrease in income by at least 40% in relation to the income achieved in the comparative period, as a consequence of the prevailing pandemic. Granting this co-financing will take place on the basis of a contract for benefits for the protection of jobs. The total period of his entitlement will be three months, starting from the month of submitting the application.

Standstill benefit

It is a form of assistance well known to entrepreneurs. As was the case in previous months, the benefits will be available to entrepreneurs whose revenues fell by at least 40% compared to the comparative period and this was due to the occurrence of COVID-19.

Financing of the running costs of running a business

As you can read on the PAP website: "In order to counteract the negative effects of COVID-19, the starost may, on the basis of an agreement, grant subsidies from the Labor Fund once-only micro-entrepreneurs and small entrepreneurs, whose income from this activity within the meaning of tax regulations, obtained before submitting the application, was lower as a result of COVID-19, which at least by 40% in relation to the revenue generated in the corresponding comparative period; the subsidies will be financed from the Labor Fund financed by the COVID-19 Counteracting Fund ”.

Exemption from ZUS

The fourth form of support for entrepreneurs is exemption from ZUS, i.e. from paying compulsory social and health contributions, as well as for FP, FGŚP and FEP. The exemption is to apply to the period from December 1, 2020 to January 31, 2021 or January itself. Importantly, in order to be able to take advantage of this relief, the entrepreneur had to be reported as a contribution payer by October 31, 2021, and his income within the meaning of tax regulations was at least 40% lower than the income earned in the relevant comparative period.

According to PAP, the expected date of acceptance of the project by the Council of Ministers is the first quarter of 2021.