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The rules of making settlements of the subsidies from the Fund of Guaranteed Employee Benefits for Polish entrepreneurs

If in the previous months you have benefited from the salary subsidies from the Fund of Guaranteed Employee Benefits (FGEB), we remind you of the obligation to settle the subsidies on the basis of Art. 15g of the Act of 2 March 2020 on specific solutions related to the prevention, counteraction and eradication of COVID-19, other infectious diseases and crisis situations caused by them (hereinafter: COVID Act).

According to the subsidy agreement, those of you who have benefited from the subsidies are obliged to make such a settlement in the appropriate Voivodeship Labour Office within 30 days after the financial support has ended.

The rules of making settlements were specified in the Act of 19 June 2020, commonly known as Shield 4.0. Before that, these settlements were made in accordance with the rules laid down by individual offices.

Thus, pursuant to Article 15g, Paragraph 17b of the COVID Act, the settlement of the subsidies takes place in two stages:

STAGE I

The settlement is made by means of a preliminary verification of the settlement of funds received and documentation confirming the use of the benefits and funds provided, which is based mainly on the analysis of its completeness, correctness of the statements submitted by the beneficiaries and verification of the amounts of funds provided and actually used.

The verification shall be completed within 60 days from the date of expiry of the deadline for submission of the settlement and documentation confirming the data contained in the settlement, resulting from the agreement concluded by the authorized entity with the director of the Voivodeship Labour Office.

STAGE II

The settlement shall be made by means of a final verification of the full documentation confirming the use of the benefits and funds provided for their intended purpose and the final approval of the settlement of the funds received for the protection of workplaces.

The verification may be carried out within 3 years from the date of expiry of the deadline for submission of the settlement and documentation confirming the data contained in the settlement, resulting from the agreement concluded by the authorized entity with the director of the Voivodeship Labour Office.

Therefore, the beneficiaries are obliged to make a settlement according to the rules indicated, even if they have already made such a settlement before according to the rules indicated by the authorities. This means that if you have already settled the received subsidy, you have to do it again.

*However, we recommend that you verify this information individually at your office.

  • How should I settle the subsidy received?

    New rules of settlement have been defined by the Ministry of Family, Labour and Social Policy of the Republic of Poland and can be found here: https://psz.praca.gov.pl/dla-pracodawcow-i-przedsiebiorcow/tarcza/15g-rozliczenie.

    • The settlement is made on the form “Settlement of funds received for the protection of workplaces from the Fund of Guaranteed Employee Benefits (FGEB)”, which can be found on the website praca.gov.pl.
    • Before making a settlement, it is necessary to calculate the amounts of aid actually used for individual employees.
    • A form template, a calculator of the amounts of funds actually used to help individual employees and instructions for both documents have been made available by the Ministry of Family, Labour and Social Policy of the Republic of Poland on the aforementioned website (we also send them in an attachment).
    • Additionally, it is necessary to attach to the form:
      1. a list of employees drawn up at the date of submission of the application based on which the entity submitted the application;
      2. a list of employees in the form of settlement of the subsidies received (a template and an instruction to prepare the list are available on the PSZ website);
      3. a bank statement covering transfers of employees’ salaries or other equivalent collective document confirming payment of salaries to individual employees for each month of support received;
      4. a collective confirmation of the transfer of ZUS contributions for each month of receiving aid;
      5. a collective confirmation of the transfer of the advance income tax payments for each month of receiving the aid.
    • It should also be remembered that the entity submitting the settlement is responsible for the correct calculation of the subsidies received for the employees’ salaries.

    If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the getsix® website.


    ***

    This circular is non-binding information and serves for general information purposes. The information provided does not constitute legal, tax or management advice and does not replace individual advice. Despite careful processing, all information in this circular is provided without any guarantee for the accuracy, up-to-date nature or completeness of the information. The information in this circular is not suitable as the sole basis for action and cannot replace actual advice in individual cases. The liability of the authors or getsix® are excluded. We kindly ask you to contact us directly for a binding consultation if required. The content of this circular is the intellectual property of getsix® or its partner companies and is protected by copyright. Users of this information may download, print and copy the contents of the circular exclusively for their own purposes.

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