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Business reliefs – business activity

According to the Act of 31. 03. 2020. on the amendment of the Act on special arrangements for the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them and certain other acts: Entrepreneur within the meaning of Article 4(1)(b) of the Act on the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them and certain other acts:

Entrepreneur within the meaning of Article 4(1)(c) of the Act on the prevention, prevention and combating of COVID-19. 1 or 2 of the Act of 6 March 2018 – The right of entrepreneurs who have suffered a decline in economic turnover as a result of COVID-19 may apply for job protection benefits.

According to Art. 15zq. 1. To a person:

1) running a non-agricultural business activity on the basis of the provisions of the Act of 6 March 2018 – Law of Entrepreneurs or other special provisions, hereinafter referred to as “a person running a non-agricultural business activity”
2) performing an agency contract, contract of mandate, other contract for the provision of services to which, in accordance with the Act of 23 April 1964 – Civil Code, the provisions concerning the mandate or contract for specific work, hereinafter referred to as “civil law contract” – is entitled to a idle time benefit, if it is not subject to social insurance on another account.

  1. The idle time benefit is granted to persons residing in the territory of the Republic of Poland if they are:
    1) citizens of the Republic of Poland or
    2) citizens of European Union Member States, Member States of the European Free Trade Association (EFTA) – parties to the Agreement on the European Economic Area or the Swiss Confederation, or
    3) foreigners legally residing in the territory of the Republic of Poland.
  2. The idle time benefit is granted if, following the occurrence of COVID-19, a stoppage in business activity has occurred, respectively, by a person conducting non-agricultural business activity or by the orderer or ordering party with whom a civil-law contract has been concluded.

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