Regulation Of The Minister Of Regional Development Of 15 December 2010 On The Granting Of State Aid In The Framework Of The Operational Programme Human Capital

Original Language Title: ROZPORZĄDZENIE MINISTRA ROZWOJU REGIONALNEGO z dnia 15 grudnia 2010 r. w sprawie udzielania pomocy publicznej w ramach Programu Operacyjnego Kapitał Ludzki

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
On the basis of article. 21(1). 3 of the Act of 6 December 2006 on the basis of policy development (OJ of 2009. # 84, 712 and No 157, item 1241) are managed as follows: Chapter 1 General provisions § 1. Regulation lays down detailed use, conditions and provide assistance to the public, within the framework of the operational programme human capital.

§ 2. Whenever a regulation is talking about: 1) the beneficiary must be understood of the beneficiary within the meaning of article 3. 5 paragraph 1 of the law of 6 December 2006 on the basis of policy development;

2 the beneficiary must be aid) understood the beneficiary of the aid within the meaning of article 3. 2 paragraph 16 of the Act of 30 April 2004 procedure in matters of State aid (OJ 2007, # 59, item 404, 2008 No. 93, item 585 and 2010. # 18, item 99);

3) large trader – understood the trader other than potential Microentrepreneur, small or medium entrepreneur;

3A) FEIS-understood extracted the accounts funds created in order to create favourable conditions for the development of entrepreneurship by providing their funds loans, where profits are for purposes related to the creation of these funds, managed, in particular by: a) domestic banks, foreign banks, credit institutions or financial institutions – within the meaning of the Act of 29 August 1997 – banking law (Journal of laws of 2002 No. 72 , item. 665, as amended. ), b) cooperative banks-within the meaning of the Act of 7 December 2000 on the functioning of the cooperative banks, their associations and associations of banks (Journal of laws No. 119, item 1252, as amended), c) entities, which do not operate to make a profit or spend the profits on statutory objectives for creating favourable conditions for business development by providing loans, d) consortia of the entities referred to in point (a). and (c);

4) scientific unit – it should be understood as an entity referred to in art. 2 section 9 of the Act of 30 April 2010 on the principles of financing of Science (Journal of laws No. 96, item 615);

4A) [1] one enterprise – it should be understood as an entity referred to in art. 2. 2 Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of article. 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid (OJ. EU L 352 of 24.12.2013, p. 1);

5) lease-understood agreement lease within the meaning of the income tax regulations, and within the meaning of international financial reporting standards, as referred to in Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ. EU L 320 of 29.11.2008, p. 1, as amended. d.);

6) [2] mikroprzedsiębiorcy, small or medium-sized entrepreneurs should be understood properly, a micro-enterprise, small or medium-sized enterprise which meet the conditions laid down in annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of article 2. 87 and 88 of the Treaty (General block exemption regulation) (OJ. EU L 214 of 09.08.2008, p. 3, as amended. d.), hereinafter referred to as "Commission Regulation";

7) the posting must be understood the secondment, as referred to in article. 30 paragraph 6 of Commission Regulation;

8) [3] the employee must be understood: a) worker within the meaning of art. 2 of the Act of 26 June 1974-labour code (Journal of laws 1998, No 21, item 94., as amended. 2)), (b)) the owner, as the leadership, c) partner, this partner leading regular activity in the enterprise and taking with him a financial benefit, (d)), the person providing the services on the basis of an agency agreement, contract or other agreement for the provision of services, to which in accordance with the Act of 23 April 1964 – Civil Code (Journal of laws of 2014 item 121 and 827) the provisions regarding the order or contract work-with the exception of aid granted in accordance with § 19 paragraph. 1;

9) the employee is located in a very disadvantaged-must be understood a person who remained unemployed for a period of at least 24 months prior to employment;

10) an employee in the disadvantaged-must be understood a person who meets at least one of the following conditions: (a)) remained without employment during the last 6 months, b) does not have a secondary education or professional service, in accordance with the International Standard Classification of education (ISCED), at the level of ISCED 3, c) not later than the day preceding the date of accession to the project 50. year of life.

(d)) is an adult:-solo wychowującą children, unmarried, a Knight, a widow, a widower, rozwódką, divorced or a person for whom the prescription separation within the meaning of the separate provisions, or the person remaining in the marriage, if her spouse was deprived of parental rights or imprisonment, or a solo person dependent subsidiary, e) has been working in the sector or occupation, in which the difference in the level of employment of men and women is at least 25% higher than the average difference in the level of women's employment and men in all sectors of the national economy in the Republic of Poland and belongs to a group that is in the minority in the industry or profession, f) is a member of the national or ethnic minorities within the meaning of the Act of 6 January 2005 on national minorities and ethnic minorities and on regional language (Journal of laws No. 17, item 141 and # 62, poz. 550, and with the 2009 No 31 , item. 206 and No 157, item. 1241), that in order to increase the chance of gaining access to stable employment must improve the knowledge of the language, make up the vocational training or increase work experience;

11) General training-understood theoretical or practical, leading to worker qualifications, which will be able to use both on the current work of the beneficiary of the aid, as well as on future jobs with other employers or in other fields of professional activity;

12) training specialist-it understand theoretical or practical, leading to worker qualifications broadly and directly useful for current or future job in the aid beneficiary and directly associated with the specifics of their activities, which will not be able to take advantage of, or be able to use to a limited extent with other employers or in other fields of professional activity;

13) contribution of private aid beneficiary – understood appropriations which have not been obtained by the beneficiary of the aid in relation to the previously received other public funds, in particular in the form of subsidised loans, interest rate subsidies, guarantees, loans or guarantees granted on terms more favourable than those offered on the market, as well as funds from the structural funds of the European Union and the Cohesion Fund;

14) expenditures – should be understood the expenses eligible for financial assistance set out in regulation, directly related to the project and indispensable for its implementation, less VAT tax on goods and services, except if: (a)) the expenditure is borne by the beneficiary of the aid which is not at the same time, the beneficiary or (b) the beneficiary at the same time help the beneficiary), in accordance with special provisions, is not entitled to a refund or deduction;

15) highly qualified staff – must be understood of the person referred to in article 1. 30 paragraph 5 of Commission Regulation.



Chapter 2 exemptions § 3. 1. The aid referred to in paragraph 1 may not be granted: 1) to cover eligible expenditure relating to the activities referred to in article 1. 1 paragraphs 1 and 2. 2 (a). (a) and (b) of Commission Regulation;

2) entities referred to in article 1. 1 paragraphs 1 and 2. 6 (b). (c) the regulation of the Commission;

3) on the project, whose implementation has been started before the date of the request for assistance, and by a request for assistance to be understood: a) application for funding of the project – in the case of beneficiaries who are at the same time, beneficiaries, b) the agreement of accession to the project – in the case of beneficiaries who are not at the same time, beneficiaries;

4) and paid to subjects on which the obligation to reimburse the aid resulting from the decision of the European Commission, declaring the aid incompatible with the law or with the common market (internal market)-in accordance with article 5. 25 paragraph 2. 3 of the Act of 30 April 2004 on proceedings in cases concerning State aid.

2. The aid referred to in paragraph 1 shall be granted in all sectors of the economy, with the exception of the cases referred to in article 1. 1 paragraphs 1 and 2. 3 (b). (a) to (d) of Commission Regulation.



Chapter 3 the granting of public aid for hiring


§ 4. Aid for employment subsidies shall be granted in accordance with the provisions of chapter I, section 9 of chapter II and chapter III of the Commission Regulation.

§ 5. 1. The aid referred to in paragraph 4, it may be intended to cover the costs of the beneficiary of the aid expenditure relating to: 1) wage costs of disadvantaged workers, workers in a very disadvantaged and disabled workers, consisting of: a) gross salary, (b)) paid from wages compulsory composition-on social security;

2) costs of employment of disabled workers, which consists of expenses to cover the costs of: (a)) of adapting premises at the workplace to the needs of workers with disabilities, b) adaptation or hardware purchase or purchase and authorization software for disabled workers, including technology support or adapted to their needs, which the beneficiary of the aid has not suffered-by, had employed the employee fully functioning, c) employment only in order to assist the disabled worker working in a range of activities to help you communicate with the environment and actions impossible or difficult to be implemented by the disabled worker.

2. the application for hiring is folded before employment in disadvantaged, a worker in a very disadvantaged or disabled worker.

§ 6. 1. Eligible expenditure in the case of aid for the hiring of disadvantaged workers are wage costs of new employees to be borne by the beneficiary of the aid within a period of 12 months or in the case of aid for the hiring of workers in very disadvantaged wage costs of new employees to be borne by the beneficiary of the aid in the period of 24 months.

2. the maximum aid intensity calculated as a ratio of gross grant equivalent to the expenditure of the kwaIifikowalnych in the case of aid for the hiring of disadvantaged workers and employees in a very disadvantaged is 50%.

§ 7. In the case of aid for the hiring of disadvantaged workers and employees are very vulnerable, the contribution of private aid beneficiary in employment costs should be at least 50%.

§ 8. Aid for the hiring of disadvantaged workers and employees in a very disadvantaged can be granted together with other public or using the de minimis rule, regardless of its form and source, in respect of the same eligible expenditure on the hiring, if the aggregate aid intensity shall not exceed the maximum aid intensity, referred to in § 6 para. 2. § 9. 1. aid for hiring disadvantaged workers and severely disadvantaged workers shall be granted if the work created is a net increase in the number of employees of the recipient of the aid compared with the average over the last 12 months and where the work created is not a net increase in the number of employees of the beneficiary of the aid, the post or posts , have been released following the termination of employment by an employee, the reduction of working time at the initiative of the employee, retirement or survivor's pension for incapacity for work or termination in the event of a breach of the employee's duties.

2. disadvantaged workers shall be entitled to continuous employment for a period of at least 12 months, and workers in disadvantaged groups are entitled to continuous employment for a minimum period of 24 months, and the employment contract may be terminated only in the event of a breach of the employee's duties.

3. If the period of employment is shorter than 12 months, or 24 months, the aid granted to the beneficiary of the aid is reduced proportionately.

§ 10. 1. The beneficiary of the aid may be granted aid for the hiring of disabled workers.

2. the aid referred to in paragraph 1. 1, shall be granted if: 1) the maximum aid intensity calculated as the ratio between the gross grant equivalent of eligible expenditure in the case of aid for the hiring of disabled workers is 75%;

2) employment causes a net increase in the number of employees at the beneficiary of the aid, compared with the average over the previous 12 months, or if the work created is not a net increase in the number of employees of the beneficiary of the aid, the post or posts have been released following the termination of employment by an employee, the reduction of working time at the initiative of the employee, retirement or survivor's pension for incapacity for work or termination in the event of a breach of the employee's duties;

3) disabled workers will be entitled to continuous employment for a period of at least 12 months, or by a different period resulting from collective agreements, and the employment contract may be terminated only in the event of a breach by the disabled worker job descriptions.

3. Eligible expenditure in the case of aid for the hiring of disabled workers are wage costs of new employees to be borne by the beneficiary of the aid in any period for which they were employed workers with disabilities.

§ 11. Aid for the hiring of disabled workers may be granted together with other public or using the de minimis rule, regardless of its form and source, in respect of the same eligible expenditure on the hiring, if the aggregate aid intensity shall not exceed 100% of the costs of salaries and paid payroll contributions for social insurance during the period in which they are employed workers with disabilities.

§ 12. 1. The beneficiary of the aid may be granted to cover the expenditure related to the additional costs of employment of disabled workers, as referred to in § 5. 1 point 2.

2. eligible expenditure all expenditure referred to in paragraph 1. 1, meeting the criteria for the eligibility of expenditure referred to in article 1. 5 section 6 of the Act of 6 December 2006 on the basis of policy development.

§ 13. 1. Eligible for aid to cover the expenditure referred to in § 5. 1 point 2 (a). and, is the purchase value of construction products within the meaning of article 3. 2 paragraph 1 of the Act of 16 April 2004 on construction products (OJ No 92, POS. 881, 2009. # 18, item 97 and of 2010 # 114, poz. 760) and the cost of construction works within the meaning of article 3. 3 section 7 of the Act of 7 July 1994-construction law (Journal of laws of 2006, no. 156, item 1118, as amended. 3)) concerning adjustments of the premises at the workplace, according to the needs of employees with disabilities.

2. Purchase value of construction products and the cost of the works referred to in paragraph 1. 1 shall be reduced by the value of the acquisition of the same products or works that have been purchased or made in connection with the adaptation of premises to the needs of employees without disabilities.

3. Purchase value of the products concerned and the cost of the works referred to in paragraph 1. 1, documents to the invoice, receipt or equivalent accounting document along with the proof of payment.

§ 14. 1. Eligible for aid to cover the expenditure referred to in § 5. 1 point 2 (a). b, is the purchase of fixed assets forming equipment related to adapting the workplace to perform by the disabled worker action in so far as such steps would have been performed by the employee fully functioning, and the purchase of equipment or purchase and authorization software for disabled workers, including technology support or adapted to the needs of the disabled worker.

2. Purchase value of fixed assets referred to in paragraph 1. 1 shall be reduced by the value of such assets themselves, where they would be equipping employee related.

3. Purchase value of fixed assets referred to in paragraph 1. 1, documents to the invoice, receipt or equivalent accounting document along with the proof of payment.

§ 15. Eligible for aid to cover the expenditure referred to in § 5. 1 point 2 (a). (c) the remuneration of workers to help a disabled worker in a range of activities to help you communicate with the environment, as well as actions impossible or difficult to implement by the disabled worker, for time spent solely on the provision of this assistance.


§ 16. Aid to cover the expenditure related to the additional costs of employment of disabled workers, as referred to in § 5. 1, point 2, shall be subject to cumulation with other intended to cover the additional costs of employing disabled workers or the de minimis rule, regardless of its form and source, and may not exceed the actual cost increased, employment of disabled workers, that are ancillary costs relative to the costs which the trader would have incurred if employing workers without disabilities, by the length of time that workers with disabilities are actually employed.

§ 17. The aid referred to in paragraph 4 shall be subject to individual notification of the European Commission, in the case of aid granted to any one beneficiary of assistance within the framework of the project exceeds the year equivalent in gold amount: 1) in the case of aid for the hiring of disadvantaged workers and employees are very vulnerable-5 000 000 euro, 2) in the case of aid for the hiring of disabled workers-10 000 000 euro , 3) in the case of aid to cover the additional costs of employing disabled workers-10 000 000 euro, calculated according to the average exchange rate issued by the Polish National Bank, on the provision of assistance.

§ 18. In the event of failure, for reasons attributable to the beneficiary of the aid conditions relating to assistance for hiring, including, in particular, for a net increase in the number of employees of the beneficiary of the aid, the period of employment and the intensity of the aid, the aid beneficiary returns the entire aid received, plus interest, calculated as for tax arrears from the date of granting the aid.



Chapter 4 the granting of public aid for the training of § 19. 1. Aid towards the cost of participating in the training of beneficiaries or recipients of the aid workers on secondment for training is provided in accordance with the provisions of chapter I, section 8 in chapter II and chapter III of the Commission Regulation.

2. the aid referred to in paragraph 1. 1, is intended to fund general training and specialized management and employees of the aid recipients, including recipients of the aid workers contained in the notice or respect.

3. the financial support referred to in paragraph 1. 2, does not constitute State aid for training when an employee of the aid recipient in the notice of the employment relationship or business relationship directly after receiving support in the form of training ended the employment relationship for reasons related to the workplace, and was not again employed by the same employer of the beneficiary during the period of 6 months from the date of termination of participation in the training.

§ 20. Eligible expenditure in the case of aid for the training is vital to the implementation of the training expenses incurred for: 1) salaries and compulsory social insurance contributions for training;

2) missions and trainers, beneficiaries, and recipients of the aid workers on secondment for training;

3) cover the other costs of ongoing training, including training materials and their delivery;

4) the leasing or letting of premises or equipment directly related to the implementation of the training or installment payments of initial value of equipment, due to the lessor in respect of an operating lease to the amount of the initial value of the conclusion of the lease agreement, incurred up to the date of termination of the implementation of the training;

5) depreciation of tools and equipment, only to the extent that they are used to implement training;

6) cost of guidance and counselling in so far as it applies to training;

7) General costs relating to the implementation of the training project, including, in particular, administrative support costs accounting and financial costs of the rental or lease of premises for the training project – only in the case when the training project is implemented by the beneficiary at the same time, the aid beneficiary or to the needs of a particular beneficiary of the aid referred to in the application for funding, as well as aid recipients associated with it organizationally capital, or economically;

8) salaries of beneficiaries or recipients of the aid workers on secondment for training calculated for the time of their actual participation in training;

9) expenses referred to in paragraphs 7 and 8, may not exceed the total of the sum of the remaining amounts for the eligible expenditure referred to in points 1 to 6, and the expenditure on the remuneration may not exceed the amount of the contribution of the private beneficiary of the aid.

§ 21. 1. The maximum aid intensity calculated as the ratio between the gross grant equivalent of eligible expenditure in the case of aid for the training shall be: 1) in the case of general training: a) 80% of eligible expenditure per mikroprzedsiębiorcę or small trader b) 70% of the eligible expenditure for the average trader, c) 60% of the eligible expenditure for large trader;

2) in the case of specific training: a) 45% of eligible expenditure per mikroprzedsiębiorcę or small trader b) 35% of the eligible expenditure for the average trader, (c)) 25% of eligible expenditure for large trader.

2. The intensity of the aid referred to in paragraph 1. 1, are increased by 10 percentage points, however, to a maximum of 80%, in the case of training for disadvantaged workers, workers in a very disadvantaged or disabled.

3. where: 1) training contains elements of General and specialized training, which cannot be separated the purpose of calculation of the aid intensity, referred to in paragraph 1. 1, or 2) specialized or general character of the training cannot be established is entitled to maximum aid intensities for specific training referred to in paragraph 1. 1 point 2; the provision of paragraph 1. 2 shall apply mutatis mutandis.

§ 22. Aid for training may be granted together with other public or using the de minimis rule, regardless of its form and source, in respect of the same eligible expenditure, if the aggregate aid intensity shall not exceed the maximum aid intensity, referred to in § 21 para. 1 and 2.

§ 23. In the event of failure, for reasons attributable to the beneficiary of the aid conditions relating to the provision of assistance for training, including in particular on the aid intensity, the recipient gets all the aid received, plus interest, calculated as for tax arrears from the date of granting the aid.

§ 24. The aid referred to in § 19 paragraph. 1, is subject to individual notification of the European Commission, where the amount of the gross aid to cover eligible expenditure within the framework of the training aid granted to any one beneficiary of aid under a single training project exceeds PLN equivalent amount of 2 000 000 euros according to the average exchange rate issued by the Polish National Bank, on the provision of assistance.



Chapter 5 the granting of public aid for consultancy services for micro, small and medium-sized enterprises § 25. Aid to cover the costs of purchase of consultancy services by micro, small and medium-sized enterprises shall be granted in accordance with the provisions of chapter I, article. 26 and the provisions of chapter III of Commission Regulation.

§ 26. 1. eligible expenditure incurred by the beneficiary of the aid, expenditure on the purchase of consultancy services from third parties.

2. eligible expenditure is not incurred by the beneficiary of the aid expenditure for the purchase of tax advice, legal or advertising, which are part of a constant or periodic activities the aid beneficiary or are associated with the current operating expenditure of the aid beneficiary.

§ 27. 1. The maximum aid intensity calculated as the ratio between the gross grant equivalent of eligible expenditure is 50%.

2. aid for consultancy services for micro, small and medium-sized enterprises may be granted together with other public or using the de minimis rule, regardless of its form and source, in respect of the same eligible expenditure, if the aggregate aid intensity shall not exceed the maximum aid intensity, referred to in paragraph 1. 1. § 28. The aid referred to in section 25 is subject to individual notification of the European Commission, where the amount of the gross aid to cover the purchase of consultancy services, granted to one beneficiary of aid under a single project exceeds PLN equivalent amount of 2 000 000 euros according to the average exchange rate issued by the Polish National Bank, on the provision of assistance.

section 29. In the event of failure, for reasons attributable to the beneficiary of the aid conditions relating to the granting of aid for advisory services for micro, small and medium-sized enterprises, the recipient gets all the aid received, plus interest, calculated as for tax arrears from the date of granting the aid.



Chapter 6


The provision of assistance for the temporary employment of highly qualified personnel § 30. Aid for the temporary employment of highly qualified personnel seconded from scientific units or large trader to mikroprzedsiębiorcy, a small or medium sized entrepreneur is granted in accordance with the provisions of chapter I, article. 37, and the provisions of chapter III of Commission Regulation.

§ 31. 1. Highly qualified staff must collectively meet the following conditions: 1) does not replace the already employed personnel, but is employed in a new position on the aid beneficiary;

2) before the posting is employed in the scientific unit or a large enterprise for at least 2 years;

3) will conduct activities in the area of scientific research, development and innovation in the beneficiary of the aid.

2. Highly qualified staff take employment in small or medium-sized enterprise based on: 1) fixed-term employment contract or civil law contract, obtains the unpaid leave in the current employer or 2) fixed-term employment contracts, part-time or contract civil law, performs work on a part-time basis at the current employer.

3. Expenditure eligible for aid referred to in paragraph 1. 1, are all incurred costs associated with the temporary employment of highly qualified personnel, including in particular: 1) the cost of the gross salary and paid payroll contributions for social insurance;

2) the costs of commuting and travel from place of residence to the place of employment;

3) use the services of a recruitment agency;

4) supplement for the change of workplace.

4. eligible expenditure does not include the costs of purchase of consultancy services, referred to in the provisions of Chapter 5.

5. The aid referred to in § 30, may be granted for a period not longer than 3 years.

6. Maximum aid intensity, referred to in section 30, is 50% of eligible expenditure, as referred to in paragraph 1. 3, the person incurred by the company.

7. The aid referred to in § 30, can be granted together with other public or using the de minimis rule, regardless of its form and source, in respect of the same eligible expenditure, if the aggregate aid intensity shall not exceed the maximum aid intensity, referred to in paragraph 1. 6.8. In the event of failure, for reasons attributable to the beneficiary of the aid conditions relating to the granting of aid for the temporary employment of highly qualified personnel, the recipient gets all the aid received, plus interest, calculated as for tax arrears from the date of granting the aid.



Chapter 7 to grant de minimis aid § 32. [4] 1. De minimis aid is granted in accordance with the provisions of Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of article. 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid, hereinafter referred to as "Commission Regulation (EU) No 1407/2013.

2. de minimis aid may not be granted: 1) to cover eligible expenditure or one undertaking operating in the sectors referred to in article 1. 1 paragraphs 1 and 2. 1 Commission Regulation (EU) No 1407/2013;

2) for the acquisition of vehicles intended for the transport of dangerous goods by one undertaking gainful activity in the field of road transport of goods.

3. where the beneficiary of the aid leads a gainful activity in the sectors referred to in article 1. 1 paragraphs 1 and 2. 1 (b). and (c) of Commission Regulation (EU) No 1407/2013, as well as other activities, in respect of which the provisions of Commission Regulation (EU) No 1407/2013, and has provided organizational separation both activities or distinction of income and expenses in the framework of the business, then the de minimis aid shall be granted to cover eligible expenditure incurred in the course of an activity which is not covered by the exception referred to in paragraph 1. 2, paragraph 1.

§ 33. 1. The aid referred to in § 32 para. 1, can be designed in particular: 1) cover the additional eligible expenditure directly related to the execution of the project, which do not constitute State aid for the hiring, training aid, aid for consultancy services for micro, small and medium-sized enterprises, or aid for the temporary employment of highly qualified personnel, including, in particular, expenditure on the purchase of vehicles and furniture, as well as the adaptation of buildings spaces, and places of work, in which the training takes place, for people with disabilities;

2) obtaining financial resources for the development of entrepreneurship by the beneficiaries of the aid, with the exception of entities that during the 12 months preceding the date of accession to the project have the registration records of the Business, are registered in the national court register or have carried out economic activity on the basis of separate regulations;

3) consulting and training services and the bridging support in the form of direct and non-repayable capital assistance by aid recipients, for a period of up to 12 months from the date of the conclusion of the agreement for support;

3A) to create favourable conditions for the development of entrepreneurship from the resources of the financial engineering instruments;

4) cover other eligible expenditure incurred within the framework of the project, including, in particular, expenditure relating to this offer is based on: a) and jobs within the framework of the project subsidised employment to a height not exceeding 10% of the eligible expenditure of the project, b) covering the costs of participation in the training of the beneficiary of the aid, or employees of the aid recipient, (c)) covering the costs of purchase of consultancy services for micro, small and medium-sized enterprises, d) covering the costs associated with the temporary employment of highly qualified personnel , e) covering overhead costs in the project covering aid for employment subsidies, aid for consultancy services for micro, small and medium-sized enterprises, or aid for the temporary employment of highly qualified personnel, including in particular the Administration and support costs accounting and financial project and the rental or lease of premises for the project-where the project is carried out by the beneficiary at the same time, the aid beneficiary or to the needs of a particular beneficiary of the aid referred to in the application for funding , as well as aid recipients associated with it organizationally, capital or economically, f) organisation of internships and practical training for employees of enterprises in terms of scientific and scientific employees in enterprises, if the researcher sent to which the trainee will perform work directly related to the current activity of the undertaking to which he was assigned to an internship or practical training and when this work will lead directly to bring about economic benefits on behalf of a trader , g) the purchase of intangible assets, necessary for carrying out the activities referred to in § 31 para. 1 paragraph 3, h) activities of the sector of social economy, and the operation of the non-continuing education establishments), practical and professional development in the field of formal education, j) [5] subsidized employment of disadvantaged workers, workers in a very disadvantaged and disabled workers, provided that:-created work is a net increase in the number of employees of the beneficiary of the aid, workers shall be entitled to continuous employment for a period of at least 12 months , is a contract of employment concluded with an employee may be terminated only in the event of a breach of the employee's duties.

1a. [6] the amount of the aid referred to in paragraph 1. 1 paragraph 3a, granted in the form of loans, is expressed using the gross grant equivalent, applying the provision of art. 4 paragraph 1. 3 Commission Regulation (EU) No 1407/2013.

2. the expenditure referred to in paragraph 1. 1 point 4 (b). (b) do not constitute de minimis aid when the beneficiary of the aid worker after receiving support in the form of training ended the employment relationship for reasons related to the workplace, and was not again employed by the same employer of the beneficiary during the period of 6 months from the date of termination of participation in the training.

3. eligible expenditure all expenditure referred to in paragraph 1. 1, meeting the criteria for the eligibility of expenditure referred to in article 1. 5 section 6 of the Act of 6 December 2006 on the basis of policy development.

4. Aid may be granted to cover up to 100% of eligible expenditure, as referred to in paragraph 1. 1.


5. the aid referred to in paragraph 1. 1 paragraph 3a, shall not apply to the interest-bearing loans according to the reference rate calculated using the applicable base rate and margin determined on the basis of a communication from the European Commission on the revision of the method for setting the reference and discount rates (OJ. C 14 of 19.01.2008, p. 6), granted to businesses which do not meet the criterion of the affected traders within the meaning of the communication from the Commission on Community guidelines on State aid for rescuing and restructuring firms in difficulty (OJ. C 244 of 01.10.2004, p. 2, as amended. d.).

§ 34. 1. [7] de minimis aid can be given to one undertaking, which in the current tax year and the two preceding tax years it received de minimis aid from a variety of sources and in a variety of forms, the value of gross with the help of which applied for exceeds the equivalent in dollars of the amount 200 000 euros, and in the case of one company, established in the road transport sector of goods – the equivalent in dollars of the amount 100 000 euro , calculated according to the average exchange rate issued by the Polish National Bank, on the provision of assistance.

1a. [8] where one firm, in addition to activities in the sector of road transport of goods, other activities in relation to which the ceiling for de minimis aid in the amount of 200 000 euro, as referred to in paragraph 1. 1, the ceiling for de minimis aid in the amount of 100 000 euro, as referred to in paragraph 1. 1, applies only in respect of activities in the road transport sector of goods, as far as the organisational separation is available both activity or extracted the income and expenses in the business.

2. The aid referred to in § 32 para. 1, may be provided with the help of the public or the support of the European Union in respect of the same eligible expenditure, if the total value of the aid does not exceed the maximum aid intensities laid down for that purpose in the legislation of the European Union.

3. in the case of non-observance of the conditions relating to the grant of de minimis aid, the aid beneficiary returns all the aid received, plus interest, calculated as for tax arrears from the date of granting the aid.



Chapter 8 the incentive effect of § 35. 1. the regulation shall apply to the aid referred to in the provisions of chapters 3-6, only in cases where the aid an incentive effect.

2. It is considered that the aid granted to micro-entrepreneurs, small and medium-sized entrepreneurs an incentive effect if the aid application was submitted by the aid beneficiary to the competent institution prior to implementation of the project or tasks covered by the project.

3. It is considered that the aid granted to large businesses an incentive effect if an aid application has been submitted to the competent institution prior to implementation of the project or tasks covered by State aid in the framework of the project, and with the documentation necessary to assist in this internal analysis or another internal document drawn up by the beneficiary of the aid, it follows that, as a result, the aid received is met at least one of the following conditions : 1) the size of the activities undertaken within the framework of the project will be substantially increased;

2) project will be significantly expanded;

3) total amount issued by the operator on the project will be substantially increased;

4) there will be a significant acceleration of the implementation of the project.

4. Donor assistance checks, prior to the granting of public aid entrepreneurs, the conditions referred to in paragraph 1. 3, on the basis of the information contained in the application for the grant of the aid referred to in paragraph 1. 2.5. It is considered that the aid for hiring disadvantaged workers and very disadvantaged and disabled workers an incentive effect if aid leads to an increase in the number of employed workers, respectively, net of disadvantaged or very disadvantaged or disabled workers.

6. It is considered that aid to cover the additional costs of employing disabled workers an incentive effect if the eligible expenditure incurred by the beneficiary of aid exceed the costs that would have to bear the beneficiary of the aid in the case of employees without disabilities.



Chapter 9 assistance Mode § 36. Aid may be granted, in compliance with the conditions laid down in the regulation, in projects: 1) system;

2) selected in competition mode.

§ 37. Aid shall be granted in accordance with the regulations issued on the basis of article. 26 paragraph. 1 points 6 and 8 of the Act of 6 December 2006 on the basis of policy development.

§ 38. The beneficiary may receive aid after meeting the criteria relating to: 1) the purpose and subject of the implementation of the project;

2) the eligible expenditure of the project;

3) aid intensity;

4) maximum value.

§ 39. Beneficiary of the aid to the date of the conclusion of the agreement for assistance shows the entity assisting the following documents: 1) in the case of assistance other than the de minimis aid: information or information and statements referred to in article 1. 37 paragraph 2. 5 of the Act of 30 April 2004 on proceedings in cases concerning State aid;

2) in the case of de minimis aid: a) the information referred to in article 1. 37 paragraph 2. 1 paragraph 2 of the Act of 30 April 2004, proceedings in matters relating to public aid, b) certificate of de minimis aid or de minimis aid volume statement or statement of failing such assistance referred to in article 1. 37 paragraph 2. 1 paragraph 1 of the law of 30 April 2004, proceedings in matters relating to state aid, for the current tax year and the two previous fiscal years.



Section 10 transitional and final provisions § 40. 1. funding agreements and the agreements on the accession to the project, concluded before the entry into force of this regulation, the provisions of the existing.

2. To aid applications submitted before the entry into force of this regulation and to the agreements concluded on the basis of these conclusions, the provisions of the existing.

§ 41. [9] Regulation shall apply until 31 December 2014, with regard to public assistance, referred to in sections 3 to 6, and until 31 December 2015 for all eligible expenditure covered by the de minimis rule.

§ 42. The regulation shall enter into force on 21 December 2010 4) 1) regional development Minister directs Government Administration Department-regional development, on the basis of § 1 para. 2 regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Ministry of regional development (OJ No 216, item 1600).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 1998, no. 106, item. 668 and # 113, item. 717, with 1999 No. 99, item. 1152, 2000 No 19, item. 239, no. 43, item. 489, no. 107, item. 1127 and No. 120, item. 1268, 2001 # 11. 84, no. 28, item. 301, no. 52, item. 538, No 99, item. 1075, no. 111, item. 1194, # 123, poz. 1354, no. 128, item. 1405 and # 154, poz. 1805, 2002 No. 74, item. 676, No 135, item. 1146, # 196, poz. 1660, # 199, item. 1673 and # 200. 1679, from 2003 No 166, item. 1608 and # 213. 2081, 2004, no. 96, item. 959, no. 99, item. 1001, no. 120, item. 1252 and # 240. 2407, 2005 No. 10, item. 71, # 68, item. 610, no. 86, item. 732 and # 167, item. 1398, 2006, no. 104, item. 708 and 711, no. 133, item. 935, no. 217. 1587 and # 221, item. 1615, with the 2007 No. 64, item. 426, no. 89, item. 589, No 176, item. 1239, # 181, item. 1288 and # 225, item. 1672, from 2008, no. 93, item. 586, Nr 116, poz. 740, no. 223, item. 1460 and # 237. 1654, from 2009. # 6, item. 33, no. 56, item. 458, no. 58, item. 485, no. 98, item. 817, No 99, item. 825, no. 115, item. 958, No 157, item. 1241 and # 219. 1704, 2010 No. 105, item. 655, No 135, item. 912, no. 182, item. 1228, # 224, item. 1459, no. 249, item. 1655 and # 254. 1700 with 2011 # 36, item. 181, no. 63, item. 322, no. 80, item. 432, No 144, item. 855, # 149. 887 and # 232, poz. 1378, from 2012. 908 and 1110, from 2013. 2, 675, 896 and 1028 and from 2014. 208.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2006, # 170, item. 1217, 2007, no. 88, item. 587, no. 99, item. 665, no. 127, item. 880, # 191, item. 1373 and # 247. 1844, 2008 # 145, item. 914, # 199, item. 1227, # 206. 1287, # 210, poz. 1321 and # 227. 1505, 2009. # 18, item. 97, # 31, item. 206, # 160, item. 1276 and # 161. 1279 and 2010 No. 75, item. 474, no. 106, item. 675, # 119, item. 804 and No. 121, item. 809.4), this regulation was preceded by a regulation of the Minister of regional development of 6 May 2008 on the granting of State aid in the framework of the operational programme human capital (Journal of laws No. 90, item 557 and # 224, item 1484).

[1] § 2 paragraph 4a added by § 1 (1) (a). a) Regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.


[2] § 2 paragraph 6 as amended stipulated by § 1 (1) (a). (b)) the regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[3] § 2 paragraph 8 in the version set by § 1 (1) (a). (c)) the regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[4] section 32 as amended stipulated by § 1 paragraph 2 of the regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[5] § 33 para. 1 (1) (a). j) added by § 1 paragraph 3 (b). a) Regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[6] § 33 para. 1A are added determined by § 1 paragraph 3 (b). (b)) the regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[7] § 34 paragraph 1. 1 in the version agreed by § 1 paragraph 4 (b). a) Regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[8] § 34 paragraph 1. 1A by § 1 paragraph 4 (b). (b)) the regulation of the Minister of infrastructure and development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

[9] section 41 as amended stipulated by § 1 paragraph 5 of regulation of the Minister of infrastructure and the development of 10 June 2014, the amending Regulation on the granting of State aid in the framework of the operational programme human capital (OJ No. 832). The change came into force on June 26, 2014 and is applicable from 1 July 2014.

Related Laws