Refunds

REIMBURSEMENT OF THE COST OF EQUIPMENT OR RETROFITTING A WORK PLACE
The refund of the costs incurred may be requested by the employer to the amount specified in the contract, however not higher than 6 times the amount of an average salary/wages.
The fundamental conditions to be met are as follows:

  • obligation to employ the unemployed person referred by the Labour Office full-time for the period of at least 24 months;
  • obtaining the refund depends, among others, on meeting the following conditions:
    not terminating an employment contract with an employee by giving a notice by the entity during 6 months immediately preceding the date of submission of the application;
  • the entity may not fall behind with the payment of salaries to employees and payment of social security contributions, health insurance, Labour Fund and Guaranteed Employee Benefits Fund or other public levies and does not have any outstanding civil law liabilities;
  • has been running business activity, as defined in the provisions of the Act on Freedom of Business Activity, for the period of at least 6 months  preceding the date of submission of the application.

Further information on: PUP Kędzierzyn-Koźle http://www.pup-kkozle.pl/main/index.html

A ONE-TIME REFUND OF THE SOCIAL SECURITY CONTRIBUTIONS PAID
The Director of the County Labour Office in Kędzierzyn-Koźle, acting on behalf of the Staroste (County Head), can conclude an agreement with the employer which provides for one-time refund of the social security contributions connected with the employment of an unemployed person referred by the Labour Office.
The refund can take place when:

  • the employer employed full time an unemployed person referred by the Labour Office for at least 12 months and after this period the unemployed person is still in employment.
  • the amount of the contributions to be refunded, referred to in clause 1, cannot exceed 300% of the amount of minimum remuneration for work being in force on the day of submitting the application.

Further information on: PUP Kędzierzyn-Koźle http://www.pup-kkozle.pl/main/index.html

FREQUENTLY ASKED QUESTIONS:
Why is it worth applying for partial refund of the part of remuneration and social security contributions of the employees?
If you employ an unemployed person under 30 years of age referred by the County Labour Office, you will receive, for the period of up to 12 months, a partial refund of the costs incurred for remuneration, bonuses and social security contributions in the amount specified in the contract, however not higher than the amount determined as the product  of the number of the employed of the referred unemployed in a month and the amount of a minimum remuneration for work binding on the last employment day of each calculated month and social security contributions from the remuneration reimbursed.

For what period should an unemployed person be employed?
The entity undertakes, for the period of 24 months, to maintain in full-time employment based on an employment contract the referred persons for the whole contract duration time (refund period + statutory period of employment following the refund, total of 24 months) and additional employment of an unemployed person for a minimum period of 30 days, also based on a full-time employment contract.

Who is not entitled to a partial refund of remuneration and social security contributions of the employees?
The agreement on the partial refund of the employment costs of the unemployed under 30 years of age may be concluded with the entities which on the day of submitting the application:

  • do not fall behind with the payment of salaries to employees and payment of social security contributions, health insurance, Labour Fund and Guaranteed Employee Benefits Fund or other public levies;
  • did not decrease the employment due to the reasons related to the enterprise within the last 6 months.

Additional information:
The entity’s failure to meet the condition of maintaining in employment the referred unemployed person or breach of other provisions of the contract, i.e. termination of the contract by the employer before the period of 24 months,  causes the obligation of paying back the aid obtained in the amount proportional to the period in which the employment of the referred person was not maintained, together with statutory interest calculated from the date of receiving the first refund, within 30 days from the delivery date of the summons from the Staroste (County Head).

In the case of termination the employment contract by the referred unemployed person, termination of the employment contract under art. 52 of the law of 26 June 1974 – the Labour Code or the expiry of the employment contract of the referred unemployed person during the period covered by the refund or before the period of 12 months (employment period following the refund), the Office will refer immediately another unemployed person for the vacated position. The employer or entrepreneur is obliged to inform PUP immediately and fill in the position with another unemployed person.

In the case of refusal to accept the referred unemployed person for the vacated position, the employer or entrepreneur is obliged to pay back the aid obtained in the amount proportional to the period in which the employment of the referred person was not maintained, together with statutory interest calculated from the date of receiving the first refund, within 30 days from the delivery date of the summons from the Staroste.

In the case when it is not possible for the Labour Office to refer an unemployed person for the vacated position, the employer or entrepreneur do not pay back the aid obtained for the period the formerly referred unemployed person was employed.

The partial refund of remuneration and social security contributions of the employees is granted in compliance with de minimis conditions of support admissibility.