Reimbursement of the costs of providing equipment for a work-stand

What is it?

Reimbursement of the cost of furnishing or providing additional equipment for a work-stand is a financial help offered by the district labour office.  Its aim is  to supporting employers who decide to employ an unemployed person assigned by the district labour office.

Who can receive this kind of support?

You may apply for the reimbursement if you are:

• an entity conducting business activity,
• non-public school or kindergarten referred to Act of 7 September 1991 on the Educational System (Dz. U. 2004 no. 256 item 2572 as amended),
• a natural person, corporation or organisational unit without legal personality, residing  or having a seat in the territory of the Republic of Poland, that is an owner of an agricultural holding as referred to in the Act of 15 November 1984 on the Agricultural Tax (Dz. U. 2013 item 1381 as amended) or a special branch of agricultural production as referred  to in the Act of 26 July 1991 on  Personal Income Tax (Dz. U. 2012 item 361  as amended) or in the Act of 15 February 1992 on Legal Person’s Income Tax (Dz. U. 2014 item 851 as amended), that have employed over the last six months in every month at least one full-time employee:
• you have been running your business for at least 6 months before the day of submitting the application (the periods of suspension of business activities are not included),
• during the period of six months preceding the day of submitting the application you did not terminate an employment contract by a notice of termination and did not reduce his working hours,
• your company is not in a difficult economic situation,
• you are not behind with paying contributions on social insurance or other public levies nor do you have any outstanding civil obligations,
• during the period of 2 years preceding the day of submitting the application you were not sentenced for any offences against public trade,
• you have submitted a complete and properly filled in application form.

If you receive the reimbursement, you are obliged to maintain the work-stand furnished with the help of the district labour office and provide the full-time employment for the person assigned by the district labour office for at least 24 months.

What should you do if you want to receive this kind of support?

You should submit a complete and properly filled in application form to the district labour office..

Remember!

You should apply to the district labour office before you employ an assigned unemployed person. Only after you receive positive decision from the labour office, conclude the contract specifying the conditions of the reimbursement and purchase all the necessary equipment specified in the application form, a work contract with the assigned unemployed person should be conlcuded.

Why is it worth applying for?

You will receive the refund of the costs borne on furnishing or providing additional equipment for a work-stand in the amount not exceeding 600% of the average remuneration (Check the current rates).

Useful information

You will be obliged to return the reimbursement if you do not meet the condition of employing the assigned unemployed person for the period of 24 months, in the amount proportional to the period of not employing the assigned person.

You will receive the reimbursement after:

• submitting to the district labour office all the documents confirming the costs borne on furnishing or providing additional equipment for a work-stand and,
• employing the assigned unemployed person at the furnished work-stand.

When signing the agreement, you additionally pledge to:

• return within 30 days of receiving a notice from the district labour office the entire amount of reimbursement together with the statutory interest, calculated from the date the refund has been granted in case of: submission of false statements accompanying the application form or violation of other contract terms,
• return within 30 days of receiving a notice from the labour office the reimbursement  granted you in proportion to the period when the equipped work-stand had been not occupied by an assigned unemployed person;
• pay to the revenue office the tax calculated on the purchased goods and services under the granted refund within:
• •  the term specified in the contract for the reimbursement, but no later than within 90 days of submitting the tax declaration,
  • 30 days since the date the revenue office has refunded the tax if there is an amount to be refunded that results from the income statement.

You may spend the funds in particular for:

• purchase of fixed assets, equipment, machines, including measures necessary to ensure compliance with occupational health and safety rules and ergonomics requirements.

When may your application be rejected?

The district labour office may refuse to assign an unemployed person to work for the employer  applying for the reimbursement if that particular person was employed with or performed other paid work for that entity before the date of application.

Good to know!

Before you apply please read carefully the rules of applying for the reimbursement to a given labour office. Internal regulations may contain additional conditions as well as the maximum amount of reimbursement.

Legal basis
Act of 20 April 2004 on employment promotion and labour market institutions (Article 46)

Regulation of the Minister of Labour and Social Policy of 23 April 2012 on refunding the costs of providing equipment for a work-stand and granting one-off subsidy for undertaking business activities from the Labour Fund.

Development: Editorial team of Zielona Linia