1. What is the impact of exemption from social security contributions on other public receivables?
Exemption from the obligation to pay social security contributions will result in a corresponding increase in tax receivables, including those related to PIT-5, as the amount of taxable income will increase.
2. Is there a limit of monthly income in case of applying for the idle-time benefit?
Not anymore. The amendment to the Special-Purpose Act has abolished this criterion. The original version of the Act stipulated that the idle-time benefit was not payable if the criterion of monthly income was exceeded, i.e. 300% of the average monthly remuneration from the previous quarter as announced by the Central Statistical Office. However, it is still necessary to show a decrease in turnover by at least 15%.
3. Is the idle-time benefit a one-time benefit?
Not anymore. According to the amendment to the Special Law, the idle-time benefit can be obtained maximum three times.
