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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

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REGULATION
MINISTER FOR REGIONAL DEVELOPMENT 1)

of 15 December 2010

on the provision of public aid within the Operational Programme Human Capital

On the basis of art. 21 (1) 3 of the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. of 2014 items 1649, from late. (d) the following shall be managed:

Chapter 1

General provisions

§ 1. [ Regulatory scope] The Regulation sets out the specific purpose, conditions and mode for the provision of public aid, within the Operational Programme Human Capital.

§ 2. [ Definitions] Whenever there is a regulation in the regulation:

(1) the beneficiary, which must be understood by the beneficiary within the meaning of the Article. 5 point 1 of the Act of 6 December 2006. the principles of development policy;

(2) the beneficiary of the aid, which must be understood by the beneficiary of the aid within the meaning of Article 2 point 16 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. 2007 Nr 59, pos. 404, z Late. zm.);

3) a large entrepreneur-should be understood by an entrepreneur other than a micro-entrepreneur, a small or medium entrepreneur;

(3a) financial engineering instruments-this should be understood by the accounting segregated funds set up to create favourable conditions for the development of entrepreneurship by granting loans from their means of loans, which are made available shall be allocated to the objectives of the establishment of such funds, managed in particular by:

(a) national banks, foreign banks, credit institutions or financial institutions-within the meaning of the Act of 29 August 1997. -Banking law (Dz. U. of 2015 items 128, of late. zm.),

(b) cooperative banks-within the meaning of the Act of 7 December 2000. on the functioning of cooperative banks, their association and associations of associations (Dz. U. of 2014 items 109 and of 2015 items 1166 and 1513),

(c) entities which do not act in order to obtain profit or earmark profits for statutory purposes in order to create favourable conditions for the development of entrepreneurship by granting loans,

(d) the consortia of the entities referred to in point (s). a-c;

4) the scientific unit-this should be understood by the entity referred to in art. 2 point 9 of the Act of 30 April 2010. on the principles of financing science (Dz. U. of 2014 items 1620 and from 2015 items 249 and 1268);

(4a) one company-this must be understood by the entity referred to in Article 4 (a). 2. 2 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 for assistance de minimis (Dz. Urz. EU L 352, 24.12.2013, p. 1);

5) leasing-this should be understood as a leasing contract within the meaning of the Income Tax Regulations and within the meaning of the 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 (Dz. Urz. EU L 320, 29.11.2008, p. 1, from late. zm.);

6) a micro-entrepreneur, small or medium-sized entrepreneur-a micro-enterprise, a small or medium-sized enterprise, as defined in the terms of the Annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3, from late. zm.) [ 1] , hereinafter referred to as 'the Commission Regulation';

(7) secondment-this must be understood by the secondment in question art. 30 point 6 of the Commission Regulation ;

8) employee-this should be understood by:

a) an employee within the meaning of Article 2 of the Act of 26 June 1974. -Labour Code (Dz. U. of 2014 items 1502, with late. zm.),

(b) the owner, performing the managerial functions,

(c) a partner, including a partner who operates a regular business in the undertaking and benefits from it,

(d) a person providing services on the basis of an agency contract, contract contract or other service contract, to which, in accordance with the Act of 23 April 1964, -Civil Code (Dz. U. of 2014 items 121, of late. (d) the provisions relating to the order or the contract of work shall apply, except in accordance with Article 19 (1) (b) of the EC treaty. 1;

(9) a worker who is in a very disadvantage, shall be understood to mean a person who has remained without employment for at least 24 months prior to employment;

(10) a worker who is in a particularly disadvantageous position, shall be understood to mean a person who fulfils at least one of the following conditions:

(a) have remained without employment in the last six months,

(b) does not have an average or basic vocational education, in accordance with the International Standard Classification of Education (ISCED), at ISCED level 3,

(c) at the latest on the day before the date of accession to the project, completed 50. year of life,

(d) is an adult:

-single rearing children, being a virgin, a bachelor, a widow, a widow, a divorcee, a divorcee or a person in respect of whom a separation has been ruled out within the meaning of separate provisions, or of a married person, if the spouse has been married. not parental rights or imprisonment, or

-solitary dependent person,

(e) work in a sector or profession where the difference in the level of employment of women and men is at least 25% higher than the average difference in the level of employment of women and men in all sectors of the national economy in the Republic of Poland Polish and belongs to a group that is in a minority in a given industry or profession,

(f) he is a member of a national or ethnic minority within the meaning of the Act of 6 January 2005. about national and ethnic minorities and regional language (Dz. U. of 2015 items 573), which in order to increase the chances of gaining access to permanent employment must improve language skills, supplement vocational training or increase professional experience;

(11) general training-this must be understood by theoretical or practical training leading to an employee's qualification which he or she will be able to use both at the current position of the beneficiary of the aid, as well as on the future job positions, in other employers or in other fields of professional activity;

(12) specialised training-this must be understood by theoretical or practical training leading to the qualification of an employee in principle and directly relevant to the current or future job of the beneficiary concerned. aid and directly linked to the specificity of its activities, which it will not be able to use, or to a limited extent, in other employers or fields of professional activity;

(13) the private contribution of the aid recipient-this is to be understood by the measures which have not been obtained by the beneficiary of the aid in connection with other public funds previously received, in particular in the form of preferential loans, aid to the the interest rates on loans, guarantees or guarantees granted on terms which are more favourable than those offered on the market, as well as resources from the Structural Funds of the European Union and the Cohesion Fund;

(14) eligible expenditure-shall be understood by the expenditure eligible for financial assistance as defined in the Regulation, directly related to the project and necessary for its implementation, less the input tax on goods and services, except where:

(a) expenditure is incurred by the beneficiary of the aid which is not at the same time as the beneficiary or

(b) the beneficiary of the aid at the same time as the beneficiary, in accordance with the separate provisions, shall not have the right to return or to deduct it;

15) highly qualified personnel-this should be understood by the persons referred to in art . 30 point 5 of the Commission Regulation .

Chapter 2

Exemption conditions

§ 3. [ Exemptions for aid] 1. The aid referred to in § 1 shall not be granted:

1) to cover the eligible expenditure related to the activity referred to in art . 1 (1) 2 lithium a and b of the Commission Regulation ;

2. the entities referred to in the art . 1 (1) 6 lit. Commission Regulation ;

3) for a project, the implementation of which was started before the date of submission of the aid application, the following shall be understood by the application for assistance:

(a) an application for project financing, in the case of beneficiaries of aid at the same time as beneficiaries,

(b) a contract of accession to the project, in the case of beneficiaries of non-beneficiary aid;

4) and paid to entities on whose pregnancy the obligation to repay the aid, resulting from the decision of the European Commission declaring the aid illegal or incompatible with the common market (the internal market)-in accordance with art. 25 par. 3 of the Act of 30 April 2004. of proceedings in matters relating to public aid.

2. The aid referred to in paragraph 1 shall be granted in all sectors of the economy, except in the case of the cases referred to in paragraph 1 of this Article. art . 1 (1) 3 lithium (a) Commission Regulation .

Chapter 3

Provision of public aid for subsidising employment

§ 4. [ Provisions constituting the basis for granting aid to subsidise employment] Aid for subsidising employment shall be granted in accordance with the provisions of the Chapter I, Section 9, Chapter II and Chapter III of Commission Regulation .

§ 5. [ Application for employment subsidisation] 1. The aid referred to in paragraph 4 may be intended to cover expenditure incurred by the beneficiary of expenditure relating to:

(1) the wage costs of disadvantaged workers, disadvantaged workers and disabled workers, consisting of:

(a) gross wage,

(b) the compulsory social security contributions paid on salaries;

2. the additional cost of employability of disabled workers, consisting of expenses incurred to cover the costs:

(a) adaptation of the premises of the establishment to the needs of disabled workers,

(b) the adaptation or purchase of equipment or the purchase and authorization of software for the use of disabled workers, including assistive technologies or adapted to their needs, which the beneficiary of the aid would not have incurred if he had employed the staff member concerned. full-time,

(c) the employment of a worker only in order to assist a disabled worker in activities facilitating communication with the environment and the activities of an employee who is not or is not able to carry out his own work disabled.

2. The application for subsidisation of employment shall be submitted before the date of employment of the disadvantaged worker, of a worker who is in a very disadvantage or a disabled worker.

§ 6. [ Eligible expenditure] 1. The eligible expenditure in the case of aid for subsidising the employment of disadvantaged workers is the wage costs of the newly recruited aid workers in the period of 12 months or in the the case of aid for subsidising the employment of disadvantaged workers, the wage costs of the newly recruited aid workers in the period of 24 months.

2. Maximum aid intensity calculated as the ratio of the gross grant equivalent to the eligible expenditure in the case of aid for subsidising the employment of disadvantaged and disadvantaged workers at a very disadvantage is 50%.

§ 7. [ Workers in a particularly disadvantaged or very disadvantaged situation] In the case of aid for subsidising the employment of disadvantaged workers and disadvantaged workers, the private contribution of the aid beneficiary to the employment costs should be shall be at least 50%.

§ 8. [ Connecting aid to subsidising the employment of disadvantaged workers and in a very unfavourable situation with other public aid] Aid for the subsidisation of employment of disadvantaged workers and of disadvantaged workers may be granted together with other public aid or aid. de minimis , irrespective of its form and source, in relation to the same eligible expenditure for subsidisation of employment, if the total aid intensity does not exceed the maximum aid intensity referred to in Paragraph 6 (1) of the basic regulation. 2.

§ 9. [ Labor Permissions] (1) Aid to subsidise employment of disadvantaged workers and disadvantaged workers shall be granted if the place of employment created is a net increase in the number of persons employed in the labour market. workers in a given beneficiary of the aid, compared with the average of the last 12 months, and where the place of employment created does not constitute a net increase in the number of employees in the beneficiary's aid, position or posts, have been released in following termination of the employee's employment relationship, reducing the time dimension work on an employee's initiative, retirement or disability pension, or termination of employment in the event of an employee's breach of employee obligations.

2. disadvantaged workers shall be entitled to continuous employment for a period of at least 12 months and workers who are in a very disadvantaged position shall be entitled to continuous employment. for a period of at least 24 months, and the employment contract may be terminated only in the event of a breach by a staff member of the staff's duties.

3. Where the period of employment is less than 12 months, or 24 months respectively, the aid granted to the beneficiary shall be reduced proportionately.

§ 10. [ Subsidizing employment of disabled workers] (1) Aid for the subsidisation of employment of disabled workers may be granted to the recipient of the aid.

2. The aid referred to in paragraph 2. 1, shall be granted if:

1. the maximum aid intensity calculated as the ratio of the gross grant equivalent to the eligible expenditure in the case of aid for the subsidisation of employment of disabled workers is 75%;

(2) employment shall result in a net increase in the number of employees in the aid beneficiary concerned, compared with the average of the last 12 months, or where the place of employment created does not constitute a net increase in the number of employees in the aid beneficiary concerned, the position or positions have been released following termination of the employee's employment relationship, reduction in the working time on the employee's initiative, retirement or disability pension or termination of employment in the event of a staff member's infringement;

3) disabled workers will be entitled to uninterrupted employment for a period of at least 12 months or for another period resulting from collective labour agreements, and the employment contract can be terminated only in the event of a breach by a worker with a disabled employee's duties.

3. The eligible expenditure in the case of aid for the subsidisation of employment of disabled workers shall be the wage costs of the newly recruited staff to be borne by the beneficiary of the aid in any period of time for which the staff members have been recruited disabled.

§ 11. [ Connecting aid to subsidising employment of disabled workers with other public aid] Aid to subsidise employment of disabled workers may be granted in conjunction with other public aid or aid. de minimis , irrespective of its form and source, in relation to the same eligible expenditure for subsidisation of employment, if the total aid intensity does not exceed 100% of the cost of the remuneration and paid on the salaries of compulsory contributions for the social security during the period in which the disabled workers are employed.

§ 12. [ Aid for additional labour costs for disabled workers] 1. The recipient of the aid may be granted aid to cover expenses relating to the additional costs of the employment of disabled workers, as referred to in § 5 (1). 1 point 2.

2. The eligible expenditure shall include all expenditure referred to in paragraph 1. 1, meeting the eligibility criteria of the expenditure referred to in Article 5 point 6 of the Act of 6 December 2006. the principles of development policy.

§ 13. [ The purchase of construction products and the cost of construction works] 1. The eligible expenditure in the case of aid to cover the expenditure referred to in § 5 (1) 1 point 2 (a) is the value of the purchase of construction products within the meaning of the Article. 2 point 1 of the Act of 16 April 2004. about construction products (Dz. U. of 2014 items 883 and from 2015 items 1165) and the cost of construction works within the meaning of art. 3 point 7 of the Act of 7 July 1994. -Building law (Dz. U. of 2013 r. items 1409, with late. zm.) concerning the adaptation of the premises of the work plant, according to the needs of disabled workers.

2. The value of the purchase of construction products and the cost of the construction works referred to in paragraph. 1, it shall be reduced by the value of the acquisition of the same products or works which would have been purchased or made in connection with the adaptation of the premises to the needs of the staff of the fullness of the contract.

3. The value of the purchase of the products and the cost of the works referred to in the paragraph. 1, shall be documented by an invoice, an account or another equivalent accounting document together with proof of payment.

§ 14. [ Purchase of fixed assets] 1. The eligible expenditure in the case of aid to cover the expenditure referred to in § 5 (1) Article 1 (2) (b) is the purchase of fixed assets which are equipment for the adaptation of a job function, enabling the worker to perform a disabled task to the extent that the same activities would be carried out by the a full worker, and the purchase of equipment or the purchase and authorization of software for the use of disabled workers, including assistive technology or adapted to the needs of a disabled worker.

2. The value of the purchase of fixed assets referred to in paragraph. 1, shall be reduced by the value of the same fixed assets where they constitute the position of the staff of the staff of the fullest.

3. The value of the purchase of fixed assets referred to in paragraph. 1, shall be documented by an invoice, an account or another equivalent accounting document together with proof of payment.

§ 15. [ Salary of employees assisting a disabled worker] Eligible expenditure in the case of aid to cover the expenditure referred to in paragraph 5 (5). Article 1 (2) (c) is the remuneration of staff assisting a disabled worker with regard to activities facilitating communication with the environment, as well as tasks that are not possible or difficult to carry out by the staff member concerned. disabled, for the time devoted solely to the provision of this assistance.

§ 16. [ Cumulation of aid related to the employment of disabled workers] Aid to cover expenditure relating to the additional costs of the employment of disabled workers, as referred to in § 5 (1) (a) of the Article 1 (2) is subject to cumulation with other aid intended to cover the additional cost of employability of disabled workers or aid de minimis , irrespective of its form and source, and may not exceed the actual costs incurred, the increased labour costs of disabled workers, which are ancillary to the costs which the trader would have incurred if he were to hire full-time employees, for the period during which the disabled workers are in fact employed.

§ 17. [ Notification Of The European Commission] The aid referred to in paragraph 4 shall be notified to the European Commission in an individual case where the aid granted to one of the aid beneficiaries under the project exceeds the equivalent in the year of the year in which the amount of the aid is equivalent:

1) in the case of aid for the subsidisation of employment of disadvantaged workers and of disadvantaged workers-5 000 000 euro,

2) in the case of aid for subsidising the employment of disabled workers-10 000 000 euro,

3) in the case of aid to cover the additional costs of employment of disabled workers-10 000 000 euro

-calculated according to the average rate announced by the National Bank of Poland in force on the date of the granting of the aid.

§ 18. [ Reimbursement of aid] In the event of a failure on the part of the beneficiary of the aid for the granting of aid for employment subsidisation, including, in particular, the net increase in the number of employees in the aid beneficiary concerned, employment and aid intensities, the aid beneficiary shall reimburses all the aid received, plus any interest accruing as for tax arrears as of the date on which the aid was granted.

Chapter 4

Provision of public aid for training

§ 19. [ Aid for training] 1. Assistance to cover the costs of participating in the training of beneficiaries of aid or of beneficiaries of aid seconded to training shall be provided in accordance with the provisions of the Chapter I, Section 8, Chapter II and regulatory Chapter III of Commission Regulation .

2. The aid referred to in paragraph 2. 1, is intended to finance the training of general and specialist staff of the beneficiaries and of the beneficiaries of the aid, including the employees of the beneficiaries of the aid during the period of termination of the employment relationship or of the business relationship.

3. The subsidy referred to in paragraph 1. 2, does not constitute State aid for training in the event that the aid beneficiary of the aid during the period of termination of the employment or business relationship, immediately after receiving the support in the form of training, has terminated the employment relationship for reasons of reason concerning the establishment of the work and has not been re-employed by the same employer as the beneficiary of the aid within a period of six months from the date on which the participation in the training is completed.

§ 20. [ Eligible expenditure] The eligible expenditure in the case of training aid is necessary for the implementation of the training expenditure incurred at:

1) the salaries and compulsory social contributions of the persons involved in training;

2. missions and accommodation for the training persons, beneficiaries of the aid and of the beneficiaries of the aid seconded to training;

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

4) the rental or leasing of premises or equipment connected directly with the implementation of the training or instalment of the value of the repayment of the initial value of the equipment, due to the lessor under the operating lease agreement up to the initial value of the contract conclusion the leasing, incurred up to the date of completion of the training;

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

6) costs of counselling and consulting in so far as they concern training;

7) general costs related to the implementation of the training project, including in particular the costs of administrative and financial services, lease or lease of premises for the purpose of servicing the training project-only if the training project is carried out by the beneficiary at the same time as the beneficiary of the aid, or for the specific beneficiary of the aid indicated in the application for the financing of the project, as well as the aid beneficiaries associated with it. Organisational, capital or economic activities;

(8) the remuneration of the beneficiaries of the aid or of the beneficiaries of the aid seconded for training calculated on the basis of their actual participation in the training;

(9) the expenditure referred to in points 7 and 8 may not exceed the sum of the amounts of the other eligible expenditure referred to in points 1 to 6 and the expenditure on remuneration shall not exceed the amount of the private contribution of the aid beneficiary.

§ 21. [ Maximum aid intensity] 1. The maximum aid intensity calculated as the gross grant equivalent of eligible expenditure for training aid shall be:

1. in the case of general training:

(a) 80% of eligible expenditure for a micro-entrepreneur or a small entrepreneur,

(b) 70% of eligible expenditure for the average enterprise,

(c) 60% of eligible expenditure per major enterprise;

2. in the case of specialist training:

(a) 45% of eligible expenditure for a micro-entrepreneur or a small entrepreneur,

(b) 35% of eligible expenditure for the average enterprise,

(c) 25% of eligible expenditure per major enterprise.

2. The intensity of the aid referred to in paragraph 2. 1, increase by 10 percentage points, but up to a maximum of 80%, in the case of trainings addressed to disadvantaged workers, disadvantaged workers or persons disability.

3. Where:

1. the training shall include the elements of specific and general training which cannot be separated in order to calculate the aid intensity referred to in paragraph 1. 1, or

2) the specialist or general nature of the training may not be established

-the maximum aid intensity provided for in the specialised training provided for in paragraph 1 shall be granted. 1 point 2; paragraph. 2 shall apply mutatis mutandis.

§ 22. [ Combining aid for training with other public aid] Aid for training may be granted in conjunction with other public aid or aid. de minimis , irrespective of its form and source, in relation to the same eligible expenditure, if the total aid intensity does not exceed the maximum aid intensity referred to in Paragraph 21 (1) of the basic regulation. 1 and 2.

§ 23. [ Reimbursement of aid] In the event of failure for reasons attributable to the beneficiary of the aid for the training aid, including in particular the aid intensities, the aid beneficiary shall reimburses all the aid received plus interest. accrued as for tax arrears from the date on which the aid was granted.

§ 24. [ Notification Of The European Commission] The aid referred to in Paragraph 19 (1) of the 1, is subject to an individual notification to the European Commission where the amount of gross aid to cover eligible expenditure in the framework of training aid granted to one aid beneficiary under one training project exceeds the amount of the aid the equivalent in PLN 2 000 000 at the average rate announced by the National Bank of Poland, in force on the date of the granting of the aid.

Chapter 5

Provision of public aid for consultancy services for micro-entrepreneurs, small and medium-sized entrepreneurs

§ 25. [ Aid for the purchase of consultancy services] Aid for the purchase of consultancy services by micro-entrepreneurs, small and medium-sized entrepreneurs is provided in accordance with the provisions Chapter I, art. 26 and regulatory Chapter III of Commission Regulation .

§ 26. [ Eligible expenditure] (1) The eligible expenditure shall include the expenditure incurred by the beneficiary of expenditure for the purchase of advisory services from outside bodies.

(2) The eligible expenditure does not include expenditure incurred by the beneficiary of expenditure for the purchase of tax, legal or advertising consultancy services, which are part of a fixed or periodic activity of the aid beneficiary or are linked to the with the current operating expenditure of the beneficiary of the aid.

§ 27. [ Maximum aid intensity] (1) The maximum aid intensity calculated as the gross grant equivalent to eligible expenditure is 50%.

2. Assistance for consultancy services for micro-entrepreneurs, small and medium-sized entrepreneurs may be granted together with other public aid or assistance de minimis , irrespective of its form and source, in relation to the same eligible expenditure, if the total aid intensity does not exceed the maximum aid intensity referred to in paragraph 1. 1.

§ 28. [ Notification Of The European Commission] The aid referred to in paragraph 25 shall be notified to the European Commission in an individual case where the amount of gross aid to cover the purchase of consultancy services to one of the aid beneficiaries under a single project exceeds the amount of the aid equivalent to the aid granted to the aid. PLN 2 000 000 at the average rate announced by the National Bank of Poland, in force at the date of the granting of the aid.

§ 29. [ Reimbursement of aid] In the event of failure for reasons attributable to the beneficiary of the aid for the provision of assistance for consultancy services for micro-entrepreneurs, small and medium-sized enterprises, the aid beneficiary shall reimbursing all the aid received, together with the aid granted to the aid. interest accrued as for tax arrears as of the date on which the aid was granted.

Chapter 6

Granting of aid for the temporary employment of highly qualified personnel

§ 30. [ Aid for the temporary employment of highly qualified personnel] Aid for the temporary employment of highly qualified personnel seconded from a scientific unit or a large entrepreneur to a micro-entrepreneur, small or medium-sized entrepreneur shall be granted in accordance with the provisions of Chapter I, art. 37 and regulatory Chapter III of Commission Regulation .

§ 31. [ Conditions fulfilled by highly qualified personnel] 1. High-qualified personnel must meet the following conditions together:

1. shall not replace the staff already employed, but shall be employed in the new position of the beneficiary of the aid;

2) prior to secondment, shall be employed in a scientific unit or a large enterprise for at least 2 years;

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

2. High-qualified personnel shall undertake employment in a small or medium-sized enterprise on the basis of:

(1) fixedterm employment contracts or civil-law contracts, with unpaid leave for the existing employer, or

2) contracts for fixedterm work or civil-law contracts, with the work of part-time work in the existing employer.

3. The eligible expenditure in the case of the aid referred to in paragraph 3. 1, shall be all costs incurred in connection with the temporary employment of highly qualified personnel, including in particular:

(1) the cost of gross wage and the cost of compulsory social security contributions paid on salaries;

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

3) costs of the use of the services of the Agency;

4) the allowance for the change in the workplace.

(4) The eligible expenditure shall not include the purchase of the consultancy services referred to in Chapter 5.

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

(6) The maximum aid intensity referred to in paragraph 30 shall be 50% of the eligible expenditure referred to in paragraph 1. 3, per person incurred by the company.

7. The aid referred to in § 30 may be granted together with other public aid or aid. de minimis , irrespective of its form and source, in relation to the same eligible expenditure, if the total aid intensity does not exceed the maximum aid intensity referred to in paragraph 1. 6.

(8) In the event of a failure on the part of the beneficiary of the aid conditions for the granting of aid for the temporary employment of highly qualified staff, the beneficiary of the aid shall reimburses all the aid received, including interest accrued as for tax arrears from the date on which the aid was granted.

Chapter 7

Provision of assistance de minimis

§ 32. [ de minimis aid] 1. Help de minimis it is awarded 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 for assistance de minimis , hereinafter referred to as 'Commission Regulation (EU) No 1407/2013'.

2. Help de minimis may not be granted:

(1) to cover eligible expenditure or to one undertaking operating in the sectors referred to in Article 3 (1) (a) (1). 1 (1) 1 of Commission Regulation (EU) No 1407/2013;

2) for the acquisition of vehicles intended for the carriage of goods by road by one company carrying out a commercial activity in the field of road transport of goods.

3. Where the beneficiary of the aid is engaged in gainful activity in the sectors referred to in Article 3 (2) of the Regulation, 1 (1) 1 litas a-c Commission Regulation (EU) No 1407/2013 as well as other activities in respect of which the provisions of Commission Regulation (EU) No 1407/2013 apply and ensure that the organisational separation of both activities or the separation of revenues is applied and costs in the course of the business, then the aid de minimis to cover eligible expenditure incurred in the framework of activities which are not covered by the exemption referred to in paragraph 1. 2 point 1.

§ 33. [ Purpose of the aid] 1. The aid referred to in § 32 par. 1, may be intended, in particular, for:

1) cover of additional eligible expenditure directly linked to the implementation of the project, which do not constitute State aid for subsidisation of employment, training aid, assistance for consultancy services for micro, small and medium-sized enterprises entrepreneurs or aid for the temporary employment of highly qualified personnel, including in particular expenditure intended for the purchase of vehicles and furniture, as well as the adaptation of buildings, premises and workplaces where the training takes place, on the needs of disabled persons;

2) obtaining financial resources for the development of entrepreneurship by the beneficiaries of the aid, excluding entities which in the period of 12 months preceding the date of accession to the project held an entry in the Register of Business Activity Records, have been registered in the National Court Register or have conducted an economic activity on the basis of separate provisions;

3. the purchase of advisory and training services and the acquisition of bridging support in the form of direct and non-repayable capital assistance by the beneficiaries of the assistance, within a period of up to 12 months from the date of the conclusion of the support agreement;

3a) on the creation of favourable conditions for the development of entrepreneurship from the resources of financial engineering instruments;

4. coverage of other eligible expenditure incurred in the framework of the project being implemented, including in particular expenditure relating to:

(a) the retrofitting and fitting-out of a job as part of a subsidised employment project up to a maximum of 10% of the eligible expenditure of the project,

(b) to cover the costs of participating in the training of the beneficiary of the aid or of the aid beneficiary

(c) to cover the cost of purchasing consultancy services for micro-entrepreneurs, small and medium-sized enterprises,

(d) to cover the costs associated with temporary employment of highly qualified personnel,

(e) to cover the general costs of a project involving aid for subsidisation of employment, aid for consultancy services for micro-enterprises, small and medium-sized enterprises or aid for the temporary employment of highly qualified personnel, including, in particular, the administrative and accounting costs of the project and the rental or lease of premises for project maintenance, where the project is carried out by a beneficiary at the same time aid or for the specific beneficiary of the aid referred to in the application the financing of the project, as well as the beneficiaries of aid related to the project, whether or not in terms of capital or economic,

(f) the organisation of trainees and practical training for the employees of undertakings in scientific units and of scientific staff in enterprises, if the researing staff member is to perform the work directly linked to the the current activity of the undertaking to which it is addressed for the purpose of an internship, or practical training, and where that work will lead directly to an economic advantage for the trader,

(g) the purchase of intangible assets necessary for the pursuit of the activities referred to in Paragraph 31 (1). 1 point 3,

(h) the activities of entities in the social economy,

(i) the operation of non-public educational, practical and professional training establishments in the field of formal education,

(j) subsidising the employment of disadvantaged workers, disadvantaged workers and disabled workers, provided that:

-the employment created is a net increase in the number of employees in the aid beneficiary concerned,

-staff members shall be entitled to continuous employment for a period of at least 12 months,

-the employment contract concluded with the employee may be terminated only in the event of a breach by the employee of the employee's duties.

(a) The amount of the aid referred to in paragraph 1 (a). In the form of loans, 1 point 3a shall be expressed by means of a gross grant equivalent, subject to the provision of a provision of Article 3 (1) (a). 4 par. Article 3 (3) of Commission Regulation (EU) No 1407/2013.

2. The expenditure referred to in paragraph 2. 1 point 4 (b) do not constitute aid de minimis Where an employee of the aid beneficiary after receiving the support in the form of training has terminated the employment relationship for reasons relating to the establishment and has not been re-employed by the same employer as the beneficiary of the aid, a period of 6 months from the date when the participation in training is completed.

3. The eligible expenditure shall include all expenditure referred to in paragraph 1. 1, meeting the eligibility criteria of the expenditure referred to in Article 5 point 6 of the Act of 6 December 2006. the principles of development policy.

(4) The aid may be granted to cover up to 100% of the eligible expenditure referred to in paragraph 1. 1.

5. The aid referred to in paragraph 5. Article 1 (3a) does not apply to loans at the reference rate calculated using the applicable base rate and the margin established on the basis of the European Commission's communication on the change in the method of setting rates reference and discount (Dz. Urz. EU C 14, 19.01.2008, p. 6), granted to entrepreneurs not meeting the criterion of the entrepreneur in difficulty within the meaning of the Communication from the Commission on Community guidelines on State aid for rescuing and restructuring firms in difficulty (Dz. Urz. EU C 244 of 01.10.2004, p. 2, with late. zm.) [ 2] .

§ 34. [ Conditions for granting aid] 1. Help de minimis may not be granted to any one undertaking which, in the current fiscal year and in the two preceding tax years, has received aid de minimis from a variety of sources and in various forms whose gross value, including the aid applied for, exceeds the equivalent of EUR 200 000 in gold and, in the case of one undertaking established in the road transport sector, goods-the equivalent in PLN 100 000, calculated according to the average rate announced by the National Bank of Poland, in force on the date of granting of the aid.

(1a) Where one undertaking carries out, in addition to the activities of the road transport sector, other activities for which the aid ceiling is applied de minimis in the amount of EUR 200 000 referred to in paragraph 1. 1, then the aid ceiling de minimis the amount of EUR 100 000 referred to in paragraph 1. 1, shall only apply in respect of activities in the road transport sector, provided that the organisational separation of both activities has been ensured or revenues and costs have been extracted in the course of the activities carried out.

2. The aid referred to in Paragraph 32 (1) of the EC 1, may be provided with public aid or support from the European Union in respect of the same eligible expenditure, if the total amount of aid does not exceed the maximum aid intensity determined for the purpose in question. laws of the European Union.

3. In the event of failure to meet the conditions for granting aid de minimis The aid beneficiary shall reimburses all the aid received, together with interest accruing as for the tax arrears on the date on which the aid was granted.

Chapter 8

Incentive effect

§ 35. [ Invocation of the incentive effect] 1. The Regulation shall apply to the aid referred to in the provisions of Chapters 3 to 6 only if the aid has an incentive effect.

(2) The aid granted to micro-entrepreneurs, small and medium-sized enterprises shall be considered to have an incentive effect, if the aid application has been submitted by the beneficiary of the aid to the competent institution before the start of the project or Project-assisted tasks.

3. The aid granted to large entrepreneurs shall be considered to have an incentive effect if the aid application has been submitted to the competent institution prior to the start of the project or the public aid tasks in the project, and the documentation necessary for the assistance, including internal analysis or other internal document drawn up by the beneficiary of the aid, shows that at least one of the following conditions is met in the result of the aid received:

1) the size of the activities undertaken within the project will be significantly increased;

2) the scope of the project will be significantly expanded;

3) the total amount spent by the entrepreneur on the project will be significantly increased;

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

(4) The aid provider shall verify, prior to the granting of the public aid operator, the fulfilment of the conditions referred to in paragraph 1. 3, on the basis of the information contained in the application for the aid referred to in paragraph 1. 2.

(5) It is recognised that aid for subsidising the employment of disadvantaged and disadvantaged workers and disabled workers is likely to give rise to an incentive effect, if the aid in question leads to a an increase in the net number of employees of disadvantaged or very disadvantaged workers, respectively, or disabled workers.

(6) It is recognised that aid to cover the additional costs of employability of disabled workers causes an incentive effect if the eligible expenditure incurred by the beneficiary of the aid exceeds the costs which the beneficiary of the aid would have had to bear in the In the case of the employment of workers,

Chapter 9

Mode of aid

§ 36. [ Projects determining the conditions for the granting of aid] The aid may be granted, subject to the conditions laid down in the Regulation, in the projects:

1) system;

2) seised in the competition mode.

§ 37. [ Reference to the provisions of the Act on the principles of pursuing development policy] The aid shall be granted in accordance with the provisions laid down in Article 1. 26 par. 1 points 6 and 8 of the Act of 6 December 2006. the principles of development policy.

§ 38. [ Criteria for granting aid] The beneficiary of the aid may receive aid after the criteria relating to:

1) the purpose and object of implementation of the project;

(2) expenditure of the eligible project;

(3) aid intensities;

4) maximum aid values.

§ 39. [ Documents to be submitted to the granting authority] The beneficiary of the aid until the date of conclusion of the aid contract shall provide the following documents to the granting authority:

1) in the case of aid other than aid de minimis : information or information and declarations referred to in art. 37 par. 5 of the Act of 30 April 2004. to deal with matters relating to public aid;

2) in case of aid de minimis :

(a) the information referred to in Article 37 par. 1 point 2 of the Act of 30 April 2004. of the proceedings in matters relating to public aid,

(b) certificates of aid de minimis or a statement of the aid de minimis or a statement not to receive such aid, as referred to in Article 37 par. 1 point 1 of the Act of 30 April 2004. on public aid proceedings relating to the current fiscal year and the two previous tax years.

Chapter 10

Transitional and final provisions

§ 40. [ Application of existing provisions] 1. The existing provisions shall apply to the grant agreements and to the contract of accession concluded before the date of entry into force of this Regulation.

2. Applications for assistance submitted before the date of entry into force of this Regulation and of the agreements concluded on the basis of those applications shall be subject to the provisions of the existing ones.

§ 41. [ Application of the Regulation] It shall apply until 31 December 2014. with regard to public aid referred to in Chapters 3 to 6, and 31 December 2015. in respect of all eligible expenditure covered by the aid de minimis , subject to § 41a. [ 3]

§ 41a. [ Application of the Regulation] [ 4] The Regulation shall apply until 31 March 2017. in relation to eligible expenditure covered by the aid de minimis Referred to in § 33 par. 1 point 3a.

§ 42. [ Entry into force] This Regulation shall enter into force on 21 December 2010. 2)

§ 42.


1) Currently the government administration-regional development is headed by the Minister of Infrastructure and Development, pursuant to § 1 par. 2 point 3 of the Regulation of the Prime Minister of 22 September 2014 on the detailed scope of the Action of the Minister of Infrastructure and Development (Dz. U. Entry 1257).

2) This Regulation was preceded by the Ordinance of the Minister of Regional Development of 6 May 2008. on the provision of public aid within the Operational Programme Human Capital (Dz. U. No 90, pos. 557 and No. 224, pos. 1484).

[ 1] Repealed by Art. 57 of Commission Regulation (EU) No 651/2014 of 17 June 2014. recognising certain types of aid as compatible with the internal market in application of Article 107 and 108 of the Treaty (text with EEA relevance) (Dz. Urz. EU L 187, 26.06.2014, p. 1), which entered into force on 1 July 2014.

[ 2] The Guidelines have been replaced by the Guidelines on State aid for rescuing and restructuring non-financial enterprises in difficulty (Dz. Urz. EU C 249 of 31.07.2014, str. 1).

[ 3] § 41 in the wording set by § 1 item 1 of the Ordinance of the Minister of Infrastructure and Development of 10 November 2015 amending the Regulation on the granting of public aid within the Operational Programme Human Capital (Journal of Laws of the European Union 1986). The amendment came into force on 12 December 2015.

[ 4] § 41a added by § 1 item 2 of the Ordinance of the Minister of Infrastructure and Development of 10 November 2015 amending the Regulation on the granting of public aid within the Operational Programme Human Capital (Journal of Laws of the European Union 1986). The amendment came into force on 12 December 2015.