Shield 5.0 comes into force - you can now apply for parking and an exemption from contributions

Co-Size-Changing

From mid-October, another, already the fifth, Anti-Crisis Shield - colloquially known as the Industry Shield - entered into force. The solutions offered within it are widely known to both entrepreneurs and employees themselves. Companies from the tourism, stage and exhibition industries that meet the relevant conditions may apply for exemption from ZUS contributions, and certain entities operating within the above-mentioned industries - for parking benefits. Who and under what conditions will Shield 5.0 help? What applications do I need to submit to receive support? We answer.

Shield 5.0 - Support offered

Shield 5.0 was introduced to support activities that have been particularly affected by the effects of the COVID-19 epidemic, i.e. companies from the tourism and hotel sectors, as well as the organization and service of fairs, conferences and exhibitions. Of course, the support offered is available to companies that meet the specific conditions set out in the act.

Exemption from ZUS

The relief from ZUS exemption, this time covered the months from July to September this year. inclusive. Enterprises which:

  • were established before June 30, 2020;
  • recorded a 75% drop in revenues, comparing the first month for which the application for exemption from ZUS was submitted with the same month in 2019,

have the right to apply for exemption from ZUS contributions for July, August and September 2020. You can already apply for exemption from ZUS through the PUE ZUS portal. Applications can be submitted by the end of November this year.

An entrepreneur who wants to take advantage of the exemption in question should use a new type of application - RDZ-B.

Standstill benefit

This time, the parking allowance is offered to strictly defined professional groups, i.e. the right to this form of support is offered to people operating as tourist agents or tourist guides.

Travel agents will only be able to claim a parking allowance if they started their business before April 1, 2020. In addition, they should note a downtime in conducting business as a result of COVID-19, and what is more, the travel agent cannot be subject to social insurance for another reason. The only exception is when they are subject to retirement and disability pension insurance for non-agricultural business activity.

Tourist guides gain the right to apply for a parking allowance only if their work is seasonal, i.e. that it was performed for a maximum of 9 months in 2019. Shield 5.0 assumes that the tourist guide will be entitled to the benefit in question if he has suspended his business after August 31, 2019 and that he is not subject to social insurance for another reason (e.g. under an employment contract, commission). An exception is when he is subject to retirement and disability pension insurance for non-agricultural business activity. The standstill benefit is PLN 2,080, it is tax-free and can be obtained up to 3 times. Applications can already be submitted through PUE ZUS.

To claim the parking benefit from shield 5.0, you must submit an RSP-DB application.

Start a free 30-day trial period with no strings attached!

Additional downtime allowance

Shield 5.0 also offers the possibility of secondary application for a parking benefit for entrepreneurs dealing mainly with:

  • excursion and tourist transport;
  • staging and performing in performances (theater, opera, circus ballet);
  • running escape rooms, houses of fear, discos, electronic games salons, beaches and fairs.

Additional downtime benefit is payable only when a given entrepreneur has already received this form of support at least once and, above all, obtained income from activity in the month preceding the month of submitting the application, lower by at least 75% compared to the income obtained in the same month in 2019. Additional parking benefit is due in the amount of PLN 2,080 or PLN 1,300 and can be used up to 3 times. Applications are already available at PUE ZUS.

Start a free 30-day trial period with no strings attached!

The RSP-DD application is used to claim the additional parking benefit.

Unfortunately, Shield 5.0 included only strictly defined entities from the tourism, stage and exhibition industries, so many companies that recorded significant losses in recent months, not functioning in these industries, have already ceased their activities or will be forced to do so soon.