Today, the first part of the provisions of the Act of 17 September 2020 amending the Act on specific solutions related to the prevention, prevention, and combating of COVID-19, other infectious diseases and crisis situations caused by them, and some other acts, enters into force.

The main target of shield 5.0 is the tourism industry most affected by the economic crisis caused by COVID-19.

Shield 5.0 envisages, among other things, support for the reimbursement of tourists for cancelled tourist events due to COVID-19, and additional standstill benefits and exemptions from Social Security for designated tourism activities.

Under the provisions of the Act, the parking benefit will be available for the first time to tourist agencies and guides, and the additional parking benefit will be available to entities carrying out, specified in the Polish Classification of Activities, activities defined as predominant in the scope of:

  • other passenger land transport, not elsewhere classified;
  • renting and leasing of other machinery, equipment, and tangible goods not elsewhere classified
  • activities connected with the production of artistic performances;
  • activities auxiliary to the performing arts;
  • activities of puzzle rooms, haunted houses, dance halls, and other forms of amusement or recreation held indoors or in other self-contained spaces;
  • other amusement and recreation activities not elsewhere classified;
  • other amusement and recreation activities.

The Act also introduces an exemption from the obligation to pay due to contributions for social insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund, or the Bridging Pension Fund for July, August, and September 2020 for entities conducting as the predominant activity defined in the Polish Classification of Activities as:

  • other passenger land transport not elsewhere classified;
  • hotels and similar accommodation facilities;
  • renting and leasing of other machinery, equipment, and tangible goods not elsewhere classified
  • activities of travel agents;
  • activities of tour operators and tourist guides;
  • activities related to the organisation of fairs, exhibitions, and congresses;
  • activities relating to the provision of artistic performances;
  • activities auxiliary to the provision of artistic performances;
  • activities of puzzle rooms, haunted houses, dance halls, and other forms of amusement or recreation held indoors or in an enclosed space;
  • other amusement and recreation activities not elsewhere classified;
  • other amusement and recreation activities.

Entities applying for exemption from ZUS contributions will have to meet the following conditions:

  • obtaining the status of a premium payer before 30 June 2020;
  • applying for exemption from the payment of due contributions by 30 November of this year;
  • achieving at least 75% lower income from the activity, obtained in the first calendar month for which the application is submitted, in comparison with the income obtained in the same calendar month in 2019;
  • submitting settlement declarations and personal monthly reports for the months indicated in the application no later than by 31 October 2020.

The provisions of the Act concerning the standstill benefit, additional standstill benefit, and exemption from ZUS contributions will enter into force on 15 October.