Co-Size-Changing

Shield 7.0 - which PKD applies to and when can applications be submitted?

On January 22, 2021, the regulation regarding support from Shield 7.0 was published in the Journal of Laws. The aid will apply to entrepreneurs who have suffered losses as a result of the COVID-19 epidemic. The regulation provides for several forms of assistance, and each of them relates to selected PKD codes. Provides, inter alia, downtime benefits, job protection benefits, a one-off subsidy, as well as exemption from social security contributions. Applications can be submitted from February 1 to March 31, 2021. Read the article and see who can apply for a subsidy.

Shield 7.0 - benefits for the protection of jobs

This aid will be available to owners of companies whose enterprise was marked with at least one of the codes listed below and it was the predominant activity. These codes will be verified as of November 30, 2020.

PKD code

Description

55.10.Z

hotels and similar accommodation

55.20.Z

accommodation and tourist facilities and short-stay accommodation facilities

55.30.Z

camping sites

79.11.A

activities of travel agents

79.12.Z

activities of tourism organizers

In addition, applicants will have to show a decrease in revenues of at least 40% in one of the three months prior to the submission of their application or compared to the previous year of the same period. You will also need to prove that it was caused by the COVID-19 epidemic.

Shield 7.0 - retirement benefits

This support will be available to entrepreneurs conducting non-agricultural business activity to a large extent according to the list of PKD codes presented below, recorded as of November 30, 2020. Another subsidy will be available to business owners who, based on tax regulations, show a decrease in income by at least 40% for the two months preceding the month of submitting the application, compared to the previous month or the previous year. And as above - proving the relationship between the loss and COVID-19.

The following persons may benefit from the benefit once:

PKD code	Description
47.71.Z	retail sale of clothing in specialized stores
47.72.Z	retail sale of footwear and leather goods in specialized stores
47.81.Z	retail sale of food, beverages and tobacco at stalls and markets
47.82.Z	retail sale of textiles, clothing and footwear at stalls and markets
47.89.Z	retail sale of other products at stalls and markets

Twice the benefit may be used by:

PKD code	Description
49.39.Z	other passenger land transport not elsewhere classified
55.10.Z	hotels and similar accommodation
55.20.Z	accommodation and tourist facilities and short-stay accommodation facilities
55.30.Z	camping sites
56.10.A	restaurants
56.10.B	mobile catering establishments
56.21.Z	preparation and delivery of food for external recipients (catering)
56.29.Z	other gastronomic activities
56.30.Z	preparation and serving of beverages
59.11.Z	production of films, video recordings
59.12.Z	post-production activities related to films, videos and TV programs
59.13.Z	activities related to the distribution of films, videos and tv programs
59.14.Z	film screening activities
59.20.Z	activity in the field of sound and music recording
74.20.Z	photographic activity
77.21.Z	rental of recreational and sports equipment
79.11.A	activities of travel agents
79.12.Z	activities of tourism organizers
79.90.A	activities of tour leaders and tourist guides
79.90.C	other booking activities not elsewhere classified
82.30.Z	organization of fairs and congresses
85.51.Z	extracurricular sports education
85.52.Z	extracurricular forms of artistic education
85.53.Z	extracurricular forms of education in the field of driving and piloting
85.59.A	learning foreign languages
85.59.B	other extracurricular forms of education
86.10.Z	in the field of medical activities consisting in the provision of services as part of spa treatment, referred to in art. 2 point 1 of the Act of 28 July 2005 on spa treatment, health resorts and health resort protection areas and on health resort communes (Journal of Laws of 2020, item 1662), or on-site medical rehabilitation
86.90.A	physiotherapeutic activity
86.90.D	paramedical activities
90.01.Z	staging of artistic performances
90.02.Z	support for performances
90.04.Z	activities of cultural facilities
91.02.Z	museum activities
93.11.Z	activities of sports facilities
93.13.Z	activities of facilities for the improvement of physical condition
93.19.Z	other sports activities
93.21.Z	activities of amusement parks
93.29.A	the activities of escape rooms, houses of fear
93.29.B	activities of amusement parks, gaming machines, service of ski slopes
93.29.Z	other entertainment and recreational activities
96.01.Z	laundries and cleaning of textiles
96.04.Z	service activities related to the improvement of physical condition

Shield 7.0 - subsidy to cover the running costs of the company

One of the forms of assistance offered is a one-time subsidy to finance the running costs of running a business, which may be granted by the starost. The criterion for granting support will be the loss of at least 40% of revenues, taking into account the month before submitting the application, analogically to the previous year of the same period. Only companies with relevant PKDs will be able to use this form of assistance:

PKD code	Description
47.71.Z	retail sale of clothing in specialized stores
47.72.Z	retail sale of footwear and leather goods in specialized stores
47.81.Z	retail sale of food, beverages and tobacco at stalls and markets
47.82.Z	retail sale of textiles, clothing and footwear at stalls and markets
47.89.Z	retail sale of other products at stalls and markets
49.39.Z	other passenger land transport not elsewhere classified
55.10.Z	hotels and similar accommodation
55.20.Z	accommodation and tourist facilities and short-stay accommodation facilities
55.30.Z	camping sites
56.10.A	restaurants
56.10.B	mobile catering establishments
56.21.Z	preparation and delivery of food to external recipients (catering)
56.29.Z	other gastronomic activities
56.30.Z	preparation and serving of beverages
59.11.Z	production of films, video recordings
59.12.Z	post-production activities related to films, videos and TV programs
59.13.Z	activities related to the distribution of films, videos and tv programs
59.14.Z	film screening activities
59.20.Z	activity in the field of sound and music recording
74.20.Z	photographic activity
77.21.Z	rental of recreational and sports equipment
79.11.A	activities of travel agents
79.12.Z	activities of tourism organizers
79.90.A	activities of tour leaders and tourist guides
79.90.C	other booking activities not elsewhere classified
82.30.Z	organization of fairs and congresses
85.51.Z	extracurricular sports education
85.52.Z	extracurricular forms of artistic education
85.53.Z	extracurricular forms of education in the field of driving and piloting
85.59.A	learning foreign languages
85.59.B	other extracurricular forms of education
86.10.Z	in the field of medical activities consisting in the provision of services as part of spa treatment, referred to in art. 2 point 1 of the Act of 28 July 2005 on spa treatment, health resorts and health resort protection areas and on health resort communes (Journal of Laws of 2020, item 1662), or on-site medical rehabilitation
86.90.A	physiotherapeutic activity
86.90.D	paramedical activities
90.01.Z	staging of artistic performances
90.02.Z	support for performances
91.02.Z	museum activities
93.11.Z	activities of sports facilities
93.13.Z	activities of facilities for the improvement of physical condition
93.19.Z	other sports activities
93.21.Z	activities of amusement parks
93.29.A	the activities of escape rooms, houses of fear
93.29.B	activities of amusement parks, gaming machines, service of ski slopes
93.29.Z	other entertainment and recreational activities
96.01.Z	laundries and cleaning of textiles
96.04.Z	service activities related to the improvement of physical condition

Shield 7.0 - exemption from social security contributions

Applicants for exemption from the obligation to pay ZUS contributions will have to show - apart from the need to enter the relevant PKD - also the loss as above and be a contribution payer also before November 1, 2020. Another important issue is the submission of a settlement declaration (or a personal monthly report) concerning the periods for which you intend to apply for the exemption. Shield 7.0 provides for two cases of layoffs:

for January 2021;
for December 2020 and January 2021 - if the payer is not released, declarations must be submitted by February 28, 2021.

Taking into account the prevailing PKD for January, the exemption will be available to:

PKD code	Description
47.71.Z	retail sale of clothing in specialized stores
47.72.Z	retail sale of footwear and leather goods in specialized stores
47.81.Z	retail sale of food, beverages and tobacco at stalls and markets
47.82.Z	retail sale of textiles, clothing and footwear at stalls and markets
47.89.Z	retail sale of other products at stalls and markets

However, for December and January:

PKD code	Description
49.32.Z	business of passenger taxis
49.39.Z	other passenger land transport not elsewhere classified
52.23.Z	service activities supporting air transport
55.10.Z	hotels and similar accommodation
55.20.Z	accommodation and tourist facilities and short-stay accommodation facilities
55.30.Z	camping sites
56.10.A	restaurants
56.10.B	mobile catering establishments
56.21.Z	preparation and delivery of food for external recipients (catering)
56.29.Z	other gastronomic activities
56.30.Z	preparation and serving of beverages
59.11.Z	production of films, video recordings
59.12.Z	post-production activities related to films, videos and TV programs
59.13.Z	activities related to the distribution of films, videos and tv programs
59.14.Z	film screening activities
59.20.Z	activity in the field of sound and music recording
74.20.Z	photographic activity
77.21.Z	rental of recreational and sports equipment
79.11.A	activities of travel agents
79.12.Z	activities of tourism organizers
79.90.A	activities of tour leaders and tourist guides
79.90.C	other booking activities not elsewhere classified
82.30.Z	organization of fairs and congresses
85.51.Z	extracurricular sports education
85.52.Z	extracurricular forms of artistic education
85.53.Z	extracurricular forms of education in the field of driving and piloting
85.59.A	learning foreign languages
85.59.B	other extracurricular forms of education
86.10.Z	in the field of medical activities consisting in the provision of services as part of spa treatment, referred to in art. 2 point 1 of the Act of 28 July 2005 on spa treatment, health resorts and health resort protection areas and on health resort communes (Journal of Laws of 2020, item 1662), or on-site medical rehabilitation
86.90.A	physiotherapeutic activity
86.90.D	paramedical activities
90.01.Z	staging of artistic performances
90.02.Z	support for performances
90.04.Z	activities of cultural facilities
91.02.Z	museum activities
93.11.Z	activities of sports facilities
93.13.Z	activities of facilities for the improvement of physical condition
93.19.Z	other sports activities
93.21.Z	activities of amusement parks
93.29.A	the activities of escape rooms, houses of fear
93.29.B	activities of amusement parks, gaming machines, service of ski slopes
93.29.Z	other entertainment and recreational activities
96.01.Z	laundries and cleaning of textiles
96.04.Z	service activities related to the improvement of physical condition