{"id":4359,"date":"2020-02-04T10:20:57","date_gmt":"2020-02-04T09:20:57","guid":{"rendered":"https:\/\/bktkancelaria.pl\/?p=4359"},"modified":"2021-12-22T13:47:52","modified_gmt":"2021-12-22T12:47:52","slug":"zmiany-w-prawie-dla-przedsiebiorcow-2020","status":"publish","type":"post","link":"https:\/\/bktkancelaria.pl\/en\/changes-in-the-law-for-entrepreneurs-2020\/","title":{"rendered":"Changes in the law for entrepreneurs 2020"},"content":{"rendered":"<p style=\"text-align: justify;\">The law is changing dynamically in our country. Since the beginning of my professional career, I have already experienced many amendments to laws. Some of them have, in a way, \"turned upside down\" the rules of conduct previously known to lawyers. It goes without saying that it is the duty of a professional attorney, advocate or legal adviser to keep up to date and monitor changes in the law. However, being aware of \"what's in t(p)rave\" and how the changes will affect the day-to-day functioning of all of us is very important not only for lawyers. I encourage you to read my article today, in which I briefly discuss <strong>the most important changes in the law for entrepreneurs in 2020.<\/strong><\/p>\n<p>Read also: <a href=\"https:\/\/bktkancelaria.pl\/en\/the-most-important-legal-changes-in-2020\/\">Key changes in the law in 2020<\/a><\/p>\n<h2 style=\"text-align: justify;\"><strong>Changes in the law for entrepreneurs - increase in the minimum wage<\/strong><\/h2>\n<p style=\"text-align: justify;\">This year, the minimum wage will increase by PLN 350, i.e. to PLN 2 600 gross. Simultaneously with the minimum wage, the minimum hourly rate for certain civil law contracts introduced in 2017 will also increase. What is the main purpose of introducing and cyclically increasing the hourly rate for civil law contracts? First and foremost, it is to curb the abuse of civil law contracts and to protect the lowest paid. <strong>In 2020, the minimum hourly rate is PLN 17, a significant increase from PLN 14.70 the previous year.<\/strong><\/p>\n<p style=\"text-align: justify;\">In contrast, the gross minimum salary in previous years was as follows:<\/p>\n<ul style=\"text-align: justify;\">\n<li>2015 - PLN 1,750<\/li>\n<li>2016 - PLN 1,850<\/li>\n<li>2017 - PLN 2,000<\/li>\n<li>2018 - \u00a32,100<\/li>\n<li>2019 - \u00a32,250<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">In addition, an important piece of information is that, as of 2020, the seniority allowance will not be included in the minimum wage. What is the said allowance? A seniority allowance is paid to an employee for achieving a set period of employment. The rules for receiving the allowance are determined by the employer. It is applicable to those employers where such a component of remuneration is provided for (e.g. in the remuneration regulations, collective agreement).<\/p>\n<p style=\"text-align: justify;\">While the increase in wages is undoubtedly a cause for celebration, I recommend caution when planning the household budget. Raising the minimum wage will certainly have an impact on the prices of everyday goods. What would have been a potential surplus in our wallets is likely to be spent in the shops soon to buy everyday goods.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Changes in the law for entrepreneurs - u<\/strong><strong>stall on payment congestion <\/strong><\/h2>\n<p style=\"text-align: justify;\">On 1 January 2020, an amendment to the Act on payment terms in commercial transactions, which had been in force until then, came into force (the new name of the Act also in force from 01.01.2020: \"Act on Counteracting Excessive Delays in Commercial Transactions\"). What will change and what will be its practical effects? First and foremost, there will be a reduction to a maximum of 30 days from the date of delivery of the invoice of the payment deadlines in commercial transactions where the debtor is a public entity. Importantly, this rule does not apply to public entities that are healthcare entities.<strong> On the other hand, there will be a reduction to a maximum of 60 days in transactions where the creditor is a micro, small or medium-sized entrepreneur and the debtor is a large entrepreneur (so-called asymmetric transaction).<\/strong><\/p>\n<p style=\"text-align: justify;\">At the same time, the largest corporate income taxpayers (i.e. capital groups and CIT taxpayers whose income exceeds EUR 50 million per year) will be obliged to report annually to the Minister of the Economy on the payment deadlines they apply. In addition, the President of the Office of Competition and Consumer Protection will be given the power to impose fines on those entrepreneurs who are most late in paying their obligations.<\/p>\n<p style=\"text-align: justify;\">Moreover, Article 10 of the Act is being amended with regard to the amount of compensation for recovery costs. Until now, this compensation had a fixed amount, i.e. the equivalent of \u20ac40. <strong>From 1 January this year, it depends on the value of the benefit and is respectively:<\/strong><\/p>\n<p style=\"text-align: justify;\">1) EUR 40 - when the value of the monetary benefit does not exceed PLN 5,000;<\/p>\n<p style=\"text-align: justify;\">2) EUR 70 - when the value of the monetary benefit is higher than PLN 5,000,<\/p>\n<p style=\"text-align: justify;\">but less than PLN 50 000;<\/p>\n<p style=\"text-align: justify;\">3) EUR 100 - when the value of the monetary benefit is equal to or higher than PLN 50,000.<\/p>\n<p style=\"text-align: justify;\">The equivalent amount of compensation is determined using the average euro exchange rate announced by the National Bank of Poland on the last working day of the month preceding the month in which the cash benefit became due.<\/p>\n<p><a href=\"https:\/\/bktkancelaria.pl\/en\/online-legal-advice\/\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5313\" src=\"https:\/\/bktkancelaria.pl\/wp-content\/uploads\/2021\/11\/Kancelaria-Radcy-Prawnego-BKT.png\" alt=\"Office of the Legal Adviser BKT Anticrisis Shield 3.0\" width=\"1200\" height=\"300\" srcset=\"https:\/\/bktkancelaria.pl\/wp-content\/uploads\/2021\/11\/Kancelaria-Radcy-Prawnego-BKT.png 1200w, https:\/\/bktkancelaria.pl\/wp-content\/uploads\/2021\/11\/Kancelaria-Radcy-Prawnego-BKT-150x38.png 150w, https:\/\/bktkancelaria.pl\/wp-content\/uploads\/2021\/11\/Kancelaria-Radcy-Prawnego-BKT-500x125.png 500w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><strong>Right to make a mistake<\/strong><\/h2>\n<p style=\"text-align: justify;\">The right to make a mistake is another part of the Friendly Law Package (PPP), which will come into force from 1 January 2020. What does the indicated rule consist of? A trader, when he or she makes a mistake (for which there is a fine or penalty), <strong>will not receive a penalty, but only a warning. He will also be obliged to remedy the infringements and their consequences within a time limit set by the authority.<\/strong><\/p>\n<p style=\"text-align: justify;\">However, it should be borne in mind that the right to error only covers entrepreneurs registered in the Central Registration and Information on Economic Activity or 'CEIDG'. Furthermore, it will be valid for one year from the date of commencement of economic activity for the first time or again, after at least 36 months from the date of the last suspension or termination of activity. The idea behind the introduction of the right to make a mistake is to help budding entrepreneurs. This is because they often face financial burdens for unintentional mistakes made in the initial phase of their business.<\/p>\n<p style=\"text-align: justify;\"><strong>The right of error does not apply if:<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>the infringement relates to legal provisions that have been breached by the trader in the past or<\/li>\n<li>the infringement is flagrant, or<\/li>\n<li>the infringements cannot be remedied or have irreversible consequences, or<\/li>\n<li>the need to impose a fine by means of a criminal fine or to impose or administer an administrative pecuniary penalty arises under a ratified international agreement or directly applicable provisions of European Union law, or<\/li>\n<li>an infringement of the law consists in carrying out an economic activity in spite of not having obtained the legally required concession, permit or entry in the register of regulated activities, or in acting without having obtained prior consent, authorisation or permission of the competent authority for that activity, where regulations provide for the obligation to obtain them, or in acting contrary to such consent, authorisation or permission, or<\/li>\n<li>separate provisions provide for the imposition of a fine by way of a penalty ticket or the imposition or imposition of an administrative fine for failure to comply with inspection recommendations.<\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><strong>Changes in the law for entrepreneurs = p<\/strong><strong>Full digitisation of the KRS from 01.03.2020<\/strong><\/h2>\n<p style=\"text-align: justify;\">From 1 March 2020, applications to the National Court Register (KRS) will only be able to be submitted via the IT system. <strong>Will paper documents become a thing of the past?<\/strong> Well, no! The paper documents constituting the basis for entry in the register must be scanned and attached electronically to the application. Such attachments will have to be certified by a notary public or an attorney acting in the case, or sent in originals to the court within 3 days of filing the application. At this point, I would like to express my doubt as to whether this change will make things easier for lawyers and entrepreneurs. In my opinion, the electronic generation of documents, combined with the need to send them anyway in paper form, may be cumbersome. Moreover, it is worth mentioning that, unfortunately, electronic systems and registers in Poland work quite sluggishly... So what if the system crashes? We will probably have to wait for it to be repaired.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Prosta Sp\u00f3\u0142ka Akcyjna (PSA)<\/strong><\/h2>\n<p style=\"text-align: justify;\">The introduction of PSAs has already been discussed by the legal community since 2017. What is a Simple Public Limited Company and for what purpose was it created? A PSA is a new variant of a capital company. It can be said to be a combination of the solutions adopted so far in Poland in the limited liability company, joint-stock company and, to some extent, also partnerships. It is impossible to describe in a few sentences the advantages and disadvantages of a PSA. However, it is worth pointing out that the company is dedicated to entrepreneurs just starting out and entering the market. <strong>The PSA is therefore intended to be a system solution primarily for start-ups. <\/strong>This is because they need sufficient flexibility and openness to new electronic forms of communication. We will be able to set up simple joint stock companies from 1 March 2020.<\/p>\n<h2 style=\"text-align: justify;\"><strong>White list of taxpayers<\/strong><\/h2>\n<p style=\"text-align: justify;\">The white list, an electronic list of active taxpayers, has been in force since September 2019. This list includes, among other things, the numbers of bank accounts and registered accounts held at cooperative savings and credit unions that entrepreneurs have provided to the tax offices in their registration declarations.<strong> From 1 January this year, any payment resulting from a transaction with a value of more than PLN 15,000 should be directed to one of such registered accounts.<\/strong> If this does not happen, the purchaser of the amount indicated will not include the expense as a deductible cost. In addition, he will be jointly and severally liable with the supplier for the outstanding VAT on the transaction in question.<\/p>\n<p style=\"text-align: justify;\"><strong>Thanks to the White List:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>we can check whether the counterparty is an active VAT payer,<\/li>\n<li>if a contractor has been refused registration, struck off the register or reinstated as a VAT payer, we will learn the legal basis for these decisions,<\/li>\n<li>we can confirm the bank account number to which we should pay the counterparty.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Employee Capital Plans (ECP)<\/strong><\/h2>\n<p style=\"text-align: justify;\">Finally, I would like to touch on a very important topic from the point of view of both employee and employer. We are talking about Employee Capital Plans. This method of saving with the help of the state and the employer has already been in place since January 2019 (I have written more extensively about it here: <a href=\"https:\/\/bktkancelaria.pl\/en\/employee-capital-plans\/\" target=\"_blank\" rel=\"noopener\">Employee Capital Plans<\/a>). As of January 2020, the obligation to introduce PPKs for entities with 50 to 249 employees (according to the employment status as of 30 June 2019) comes into effect. From 1 July 2020, this obligation will also apply to smaller companies with between 20 and 49 employees. <strong>In the remaining companies, the obligation to implement savings will come into effect from 1 January 2021.<\/strong><\/p>\n<p style=\"text-align: justify;\"><u>Do I have to be a PPK participant?<\/u><\/p>\n<p style=\"text-align: justify;\">No, there is no obligation to do so. <strong>It is possible to opt out of PPK participation by submitting a declaration to the employer.<\/strong> However, resignation is not final - it is possible to return to PPK. This is because every four years the employer will inform an employee, who has submitted a declaration on resignation from making payments to PPK, about making payments again. Therefore, an onerous solution has been constructed in my opinion, according to which every four years an employee will have to submit an appropriate declaration on resignation from PPK.<\/p>\n<p style=\"text-align: justify;\"><u>Can an employer opt out of PPKs despite the statutory obligation?<\/u><\/p>\n<p style=\"text-align: justify;\">It is very risky for an employer to ignore the new obligations. This is because, according to the Employee Capital Plans Act, if a particular employer does not contribute to the PPK, <strong>he will face a fine of between PLN 1,000 and even PLN 1,000,000.<\/strong> The State Labour Inspectorate will inspect employers regarding the implementation of PPKs.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Prawo zmienia si\u0119 w naszym kraju dynamicznie. Od pocz\u0105tku mojej kariery zawodowej do\u015bwiadczy\u0142am ju\u017c wielu nowelizacji ustaw. Niekt\u00f3re z nich niejako \u201ewywr\u00f3ci\u0142y do g\u00f3ry nogami\u201d znane prawnikom wcze\u015bniej regu\u0142y post\u0119powania. Oczywistym jest, \u017ce to profesjonalny pe\u0142nomocnik, adwokat czy radca prawny jest obowi\u0105zany doszkala\u0107 si\u0119 i kontrolowa\u0107 zmiany przepis\u00f3w. Jednak\u017ce, \u015bwiadomo\u015b\u0107 tego \u201eco w t(p)rawie piszczy\u201d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[91],"tags":[],"ppma_author":[237],"class_list":["post-4359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prawo-dla-przedsiebiorcow"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zmiany w prawie dla przedsi\u0119biorc\u00f3w 2020 - Kancelaria BKT<\/title>\n<meta name=\"description\" content=\"Jakie zmiany w prawie dla przedsi\u0119biorc\u00f3w s\u0105 istotne w 2020 roku? 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