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Refund of social insurance contributions for employees under 30

This article is written according to the legal status current as of: 2019-06-06

Refund of Social Insurance Contributions for Employees Under 30

What is it?

It is a kind of financial support aimed at employers who employ a designated by the labour office unemployed person under 30 years of age undertaking their first employment.

Why is it worth applying for?

If you decide to employ a designated unemployed person under 30 years of age, you will receive the refund of the costs borne on social insurance contributions for the period of up to 12 months in the amount indicated in the contract, but not exceeding 50% of the minimum monthly remuneration applicable on the day of concluding the contract.

The refund is granted under the terms of the admissibility of de minimis aid.

How long must a designated person be employed?

Employers are obliged to employ a designated unemployed person for the subsidized period indicated in the contract and – additionally – for another 6 months after the subsidized period.

Useful information

If you terminate the contract of employment during the subsidized period or fail to maintain the employment for 6 months after the subsidized period, you will be obliged to return the entire amount of the refund together with the statutory interest calculated from the day of receiving the first refund within 30 days of receiving a notice from the labour office. If you maintain the employment for the subsidized period and for at least half of the required period after the subsidized period, you will be obliged to return 50% of the amount indicated above.

If the contract of employment is terminated without notice due to the employee’s fault (the so-called disciplinary dismissal) or if the contract expires during the subsidized period or during the required period after the subsidized period, the competent labour office designates another unemployed person to fill the vacancy.     

Legal basis:
Act of 20 April 2004 on Employment Promotion and Labour Market Institutions (art. 66c)

Development: Editorial team of Zielona Linia
                                              


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