Forms of COVID-19 state aid by beneficiary size in Poland in 2020

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Share of economic entities by size in key economic indicators in Poland in 2020

Enterprises	Share in the total business population	Share in employment	Share in GDP generation
Total	100%	100%	100%
Micro	96.1%	38.4%	19.60%
Small	2.9%	11.7%	13.00%
Medium	0.8%	16.9%	20.30%
Large	0.2%	32.9%	47.10%

Structure of state aid granted in the form of soft loans in connection with COVID-19 in Poland in 2020

Aid	Enterprises								Share in a given form
	Micro		Small		Medium		Large
	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %
Repayable advance C1.5	41.7	83.6	38.5	14.3	19.8	2.1	0.0	0.0	86.01	16.15
Conditionally waived loans C1.4	99.3	99.3	0.3	0.3	0.0	0.0	0.3	0.3	13.64	83.69
Preferential loan C1.1	17.9	68.2	12.0	24.7	4.7	4.3	65.4	2.8	0.34	0.07
Deferred tax payment C2.1	6.6	59.2	4.8	18.6	8.1	9.5	80.4	12.8	0.00222	0.05
Distribution of tax payments in installments C2.2	42.0	45.5	0.2	18.2	2.1	18.2	55.7	18.2	0.00098	0.0005
Postponement of the payment date C2.4	63.5	84.7	32.1	10.9	3.9	3.6	0.5	0.7	0.00080	0.0127
Payment in installments C2.5	67.2	83.5	9.6	12.1	17.0	2.2	6.2	2.2	0.00073	0.0042
Postponement of payment of tax arrears with interest C2.1.2	50.8	84.2	14.0	6.0	8.4	3.8	26.8	6.0	0.00033	0.0231
Postponement of the payment of the overdue fee C2.4.1	1.9	93.3	0.0	0.0	98.1	6.7	0.0	0.0	0.00020	0.0007
Spreading the payment of tax arrears with interest in installments C2.3.1	55.2	75.6	2.5	17.1	40.8	2.4	1.5	4.9	0.00011	0.0019
Payment in installments of the overdue fee C2.5.1	33.7	66.7	66.3	33.3	0.0	0.0	0.0	0.0	0.00003	0.0001
Total	49.5	96.7	33.2	2.6	17.0	0.4	0.3	0.2	100.0	100.00

COVID-19 state aid measures offered to entrepreneurs in Poland in 2020

Measures	Donors
Support instruments created on the basis of resources from European funds offered, both those from the previous financial perspective and the then current one, namely, for 2014–2020:  Guarantees  “Liquidity loans” that were written off at later stages.	Bank Gospodarstwa Krajowego (Bank of National Economy), Polish Agency for Enterprise Development, and other institutions implementing the EU funds
Exemption from the duty to pay social security contributions“Work suspension” benefits	ZUS
Grants to cover the current running costs of a business to microenterprises and small-sized companiesGrants to protect existing jobs	Regional and county labor offices
Subsidizing salaries and wages of disabled employees and workersRefunds of costs of the adjustment of workplaces to the needs of disabled workersHiring employees who assist disabled workersTraining disabled workers	State Fund for Rehabilitation of Disabled People (PFRON)
Subsidies to entertainment industry	Ministry of Culture and National Heritage
Subsidizing the running costs of a business to sole proprietorships that do not have employeesSubsidizing employees’ remuneration and social security contributions to SMEsSubsidizing employees’ remuneration and social security contributions to NGOs and organizations of public benefit	Regional and local authorities (governors, strarosts, mayors, and heads of villages and municipal councils)
Exemption from property taxExemption from rent and long-lease payments, as well as from rent for use	Local authorities
Suspension of charges (property tax, rent for spaces that were leased from local authorities, or other civil law liabilities)	Local authorities

Structure of state aid granted in the form of grants or subsidies in connection with COVID-19 in Poland in 2020

Aid	Enterprises								Share in a given form
	Micro		Small		Medium		Large
	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %	Share in the value of aid, %	Share in the number of state aid cases, %
Fee cancellation A2.10	63.9	92.4	34.7	7.5	1.4	0.1	0.0	0.0	61.85	90.32
Grants A1.1	53.1	92.9	22.1	5.1	22.5	1.6	2.3	0.3	37.77	9.51
Tax exemption A2.1	26.4	76.0	22.2	16.7	19.7	5.0	31.6	2.3	0.27	0.12
Bank loan interest subsidies A1.2	5.5	33.5	32.6	35.4	40.4	23.8	21.6	7.3	0.05	0.01
Reduction in the amount of the fee A2.4	32.3	80.0	23.4	10.4	12.2	6.3	32.1	3.4	0.04	0.02
Fee waiver A2.5	55.8	81.5	25.9	11.5	11.3	4.1	7.0	2.9	0.02	0.01
Failure to collect a toll A2.7	39.8	78.6	15.3	14.3	37.8	2.4	7.1	4.8	0.0016	0.00
Refund A1.4	76.1	88.9	23.9	11.1	0.0	0.0	0.0	0.0	0.0008	0.00
Tax deduction A2.2	25.3	62.5	35.8	25.0	27.5	4.2	11.4	8.3	0.0004	0.00
Reduction or reduction reducing the tax base or the amount of tax A2.3	66.3	75.0	28.3	15.6	5.4	9.4	0.0	0.0	0.0003	0.00
Cancellation of late payment interest A2.11	50.9	80.1	24.5	8.4	17.5	5.3	7.2	6.2	0.0002	0.00
Failure to collect tax A2.6	64.2	80.0	35.8	20.0	0.0	0.0	0.0	0.0	0.0001	0.00
Total	59.7	92.4	29.9	7.3	9.4	0.3	1.0	0.0	100.00	100.00