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Regulation Of The Minister Of Regional Development Of 4 September 2012 In Case The Award By The Polish Agency For Enterprise Development Financial Assistance Within The Framework Of The Operational Programme Human Capital

Original Language Title: ROZPORZĄDZENIE MINISTRA ROZWOJU REGIONALNEGO z dnia 4 września 2012 r. w sprawie udzielania przez Polską Agencję Rozwoju Przedsiębiorczości pomocy finansowej w ramach Programu Operacyjnego Kapitał Ludzki

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REGULATION OF THE MINISTER FOR REGIONAL DEVELOPMENT 1)

of 4 September 2012

on the award by the Polish Agency for the Development of Financial Assistance in the framework of the Human Capital Operational Programme 2)

On the basis of art. 6b par. 10 of the Act of 9 November 2000. o Establishment of the Polish Agency for Enterprise Development (Dz. U. of 2014 items 1804) is managed as follows:

Chapter 1

General provisions

§ 1. [ Conditions for granting financial assistance by the Polish Agency for Enterprise Development] The Regulation sets out the specific purpose, conditions and mode of granting by the Polish Agency for Enterprise Development, hereinafter referred to as the "Agency", financial assistance under certain actions of Priority II of the Human Capital Operational Programme.

§ 2. [ Definitions] 1. Whenever there is a regulation in the regulation:

1) leasing-this should be understood as leasing within the meaning of the International Accounting 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 (Text with EEA relevance) (Dz. Urz. EU L 320, 29.11.2008, p. 1, from late. zm.);

(2) a micro-entrepreneur, a 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) (Text with EEA relevance) (Dz. Urz. EU L 214 of 09.08.2008, str. 3) [ 1] , hereinafter referred to as 'the Commission Regulation';

(2a) one trader, one company within the meaning of Article 3 (1), is to be understood. 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 (Text with EEA relevance) (Dz. Urz. EU L 352, 24.12.2013, p. 1);

(3) the beneficiary of the aid, which must be understood by the entity referred to in Article 3 (3). 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.);

4) a person with a disability-this must be understood by the person referred to in art. 1 of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. zm.);

5) subcontractors-this should be understood by the entity performing the tasks commissioned under the project by the project promoter;

(6) an employee in a particularly disadvantage, shall be understood to mean a person who, on the date of commencation of the training, fulfils at least one of the following conditions:

(a) it remains without permanent employment for remuneration for the last six months,

(b) there is no post-secondary or vocational education (at ISCED level 3 of the International Standard Classification of Education),

(c) have completed 50. year of life,

(d) is a single person raising at least one child within the meaning of the provisions on income tax on individuals or a solitary dependent person within the meaning of the Act of 20 April 2004. on the promotion of employment and labour market institutions (Dz. U. of 2015 items 149 and 357),

e) performs work in the industry or profession where the difference between the number of women employed and the number of men employed is by at least 25% higher than the average difference of these figures in all sectors of the national economy of the Republic of Poland Polish, and belongs to a sex less numerous,

(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;

7) general training-this must be understood by the training specified in the art. 38 point 2 of the Commission Regulation ;

8) specialised training-this must be understood by the training specified in the art. 38 point 1 of the Commission Regulation ;

9. fixed assets and intangible assets-shall be understood by means of fixed assets and intangible assets within the meaning of the accounting rules;

(10) 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 the purchase is carried out by a subcontractor or contractor or where the project promoters in accordance with separate provisions do not have the right to return or to deduct from the tax due on goods and services;

11) the contractor-this shall be understood by the entity selected by the Agency in accordance with the procedure laid down in the public procurement rules, within the framework of the Agency's system of systemic project referred to in art. 28 para. 1 point 2 of the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. of 2014 items 1649 and from 2015 items 349).

2. The amounts of public aid and aid de minimis expressed in euro shall be converted into gold at the rate of average foreign exchange issued by the National Bank of Poland in force on the date of the granting of the aid.

§ 3. [ Forms of financial assistance] (1) Financial aid may be granted, subject to the conditions laid down in the Regulation, in the form of:

1) the non-repayable financial support, hereinafter referred to as "support", to the entities referred to in § 9 (1). 2-4, § 18 ust. 1, § 21 (1) 1, § 23 para. 1, § 24 (1) 1 and in § 26a (a) 1;

(2) financing of the costs of services provided by contractors free of charge or for payment below the market price to the recipients of those services;

(3) loans to borrowers as referred to in Paragraph 31 (1). 2.

2. The financial assistance referred to in paragraph 2. 1, may not be:

1. to be granted for export-related activities, where that aid is directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity;

2) contingent upon the priority of the use of the domestic production of goods in relation to goods brought from abroad;

3. the undertaking concerned by the processing and marketing of the agricultural products referred to in art. 2 point 22 of the Commission Regulation If:

(a) the value of the aid would be determined on the basis of the price or quantity of such products purchased from the raw material producers or placed on the market by the benefiting companies or

(b) the granting of the aid would depend on the transfer of the raw materials to the raw material producers or entirely

4) granted or paid to the subject of an obligation to repay the aid resulting from an earlier decision of the European Commission declaring the aid incompatible with the law and the common market, with the exception of the aid de minimis Referred to in § 6 par. 1;

5. Granted:

(a) micro-entrepreneurs and a small or medium-sized entrepreneur who fulfils the conditions laid down in the art. 1 (1) 7 of the Commission Regulation , or

(b) an entrepreneur other than a micro-entrepreneur, a small or medium trader who meets the criteria of an entrepreneur in difficulty within the meaning of points 9 to 11 of the Community guidelines on State aid for rescuing and Restructuring of firms in difficulty (Text with EEA relevance) (Dz. Urz. EU C 244 of 01.10.2004, p. 2) [ 2]

-with the exception of aid de minimis Referred to in § 6 par. 1.

Chapter 2

Common provisions for the granting of public aid to undertakings within the framework of Priority II of the Human Capital Operational Programme

§ 4. (repealed).

§ 5. (repealed).

§ 6. [ Restrictions on de minimis aid] 1. Financial assistance obtained by entrepreneurs:

1) to cover the costs of promotional services referred to in § 27 paragraph. 1,

2. within the framework of the project supported by the promotion of the qualifications of the training staff, implemented for the benefit of the entities referred to in § 18 par. 2 point 2,

3) in support of strengthening the adaptive potential of entrepreneurs referred to in § 9 ust. 3,

4) to cover the costs of consultancy services for entrepreneurs or employees by them posted, within:

(a) support for the development of human capital, as referred to in § 9 (1) (a) 1,

(b) a project covered by support for the training of training staff, carried out for the benefit of the bodies referred to in Paragraph 18 (1) of the Treaty. 2 point 1,

(c) the financial assistance referred to in Paragraph 27 (1) of the EC 1,

5) to cover the expenses referred to in § 14 paragraph. 4 and § 15 (1) 1 points 6 to 9,

6) in support of the testing and implementation of pilot services or for the provision of services previously tested and implemented as a pilot service referred to in § 23 paragraph. 1, in the field of advisory, training or financial services,

7) in the framework of support for the system of adaptability of HR by the promotion of entrepreneurial attiresas referred to in § 24 (1) 1, in the field of training or advisory services,

(8) in support of personalised advisory services in the form of mentor care for women planning to start or develop the business activity referred to in § 26a (1). 1,

9) in the framework of the support referred to in § 9 (1). 1, and to cover the costs of the training services referred to in § 27 paragraph. 1,

10) in support of the holding of the consultative point referred to in § 21

-constitutes aid de minimis and 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 for assistance de minimis.

2. The financial assistance obtained by the entrepreneurs to cover the costs referred to in § 14 paragraph. Article 1 (1), and the aid granted to entrepreneurs and their employees pursuant to § 27 (1) (a) of the European Community 1 on training services may constitute aid de minimis .

3. (repealed).

4. Where the aid is transferred by the contractors referred to in § 27 par. 1, or the promoters referred to in § 9 (1). 2, the trader indicates in the notification to participate in the training that he/she is seeking assistance for this purpose de minimis .

5. Help de minimis Referred to in paragraph 1. 1 and 2, may be granted if the value of that gross aid together with the value of the other aid de minimis received by one trader during the current year and the two preceding tax years does not exceed the amount equivalent to PLN 200 000, and in the case of an entrepreneur active in the road transport of goods-the amount of 100 000 euro.

6. Help de minimis may not be granted for the activities of:

1. in the fisheries and aquaculture sector within the meaning of Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in fishery and aquaculture products ; [ 3]

2. related to the primary production of agricultural products listed in Annex I to the Treaty establishing the European Community (Dz. Urz. EU C 321E, 29.12.2006, p. 37);

3. relating to the processing and marketing of agricultural products listed in Annex I to the Treaty establishing the European Community, if:

(a) the value of the aid shall be determined on the basis of the price or quantity of such products purchased from the raw material producers or placed on the market by the operators of the aid,

(b) the granting of the aid depends on the transfer, in part or in full, of the raw material

4) relating to export to the Member States of the European Union or third countries, if the aid is directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the the operation of an export activity, with support covering the costs of participation in fairs and exhibitions, studies or consultancy services for the introduction of a new or existing product on a new market does not constitute State aid to the export-related activities;

5) (repealed).

7. Help de minimis it may not be granted to a trader carrying out an economic activity in the field of road transport for the acquisition of vehicles intended for such transport.

8. Help de minimis Referred to in paragraph 1. 1 and 2, it shall not be conditional on the priority of the use of domestic production in relation to goods brought from abroad.

9. Help de minimis it shall not be granted if, together with another aid granted to the trader in respect of the same eligible expenditure, it would exceed the eligible aid amount as laid down in the rules applicable in the granting of the aid. other than help de minimis .

10. Entities referred to in § 9 par. 2 and 3, § 18 par. 1, § 21 (1) 1, § 23 para. 1, § 24 (1) 1, § 26a ust. 1, and the contractors providing the services referred to in § 27 par. 1, in the case of aid covered by the aid rules de minimis issue the aid to the beneficiaries of the aid de minimis in accordance with separate provisions.

11. (repealed).

§ 7. [ de minimis aid] 1. Help size de minimis granted to entrepreneurs in the framework of:

1) support for the development of human capital, referred to in § 9 (1) 1,

2) support to strengthen the adaptive potential of entrepreneurs referred to in § 9 ust. 3,

(3) a project covered by support for the training of training staff, carried out in favour of the bodies referred to in § 18 (1) (a) of the European Commission. 2,

4) support to test and implement the pilot services referred to in § 23 paragraph. 1,

5) support for the system of adaptability of human resources by promoting the entrepreneurial attirents referred to in § 24 (1). 1,

(5a) support for personalised consultancy services in the form of mentor care for women planning to start or develop the business activities referred to in § 26a (1). 1,

6. the financial assistance referred to in Paragraph 27 (1). 1

-may amount to up to 100% of eligible expenditure, subject to § 6 (1) (a). 5.

2. Help size de minimis granted to entrepreneurs to cover the expenses referred to in § 14 (1). 4 and § 15 (1) Point 6 to 9 shall not exceed 100% of the limit value of the expenditure indicated in that provision.

3. Help size de minimis granted to entrepreneurs in support of the provision of services previously tested and implemented as pilot services, as referred to in § 23 (1). 1, may amount to up to 70% of eligible expenditure, subject to § 6 (1). 5.

4. Help size de minimis granted to entrepreneurs in support of personalised advisory services in the form of mentor care for women planning to start or develop their business activities, referred to in § 26a (1). 1, may be up to 100% of eligible expenditure, subject to § 6 (1). 5.

5. Help size de minimis granted to operators in support of the consultative point referred to in § 21 (1). 1, may be up to 90% of eligible expenditure, subject to § 6 (1). 5.

§ 8. (repealed).

Chapter 3

Specific purpose and conditions for the provision of support for the development of human capital, strengthening the adaptability of entrepreneurs and support for the innovative project

§ 9. [ Conditions for providing support for the development of human capital] (1) The Agency may grant an entity referred to in paragraph 1. 2, which has the necessary economic and technical capacity to implement the project, to support the costs of training or the purchase of consultancy services and related investment expenditure, aimed at strengthening competitiveness and development entrepreneurs by the acquisition or improvement of general or professional qualifications and skills by entrepreneurs or employees of entrepreneurs, hereinafter referred to as "support for the development of human capital".

2. The support for the development of human capital may apply:

1) entrepreneur,

2) an entity acting for employment, the development of human resources or the adaptive potential of entrepreneurs not being an entrepreneur

-hereinafter referred to as the "project promoter".

3. The Agency may grant to the project promoter which is an employer organization or a trade union within the meaning of the provisions of the Act of 23 May 1991. o Employers ' organisations (Dz. U. Nr 55, poz. 235, z późn. zm.), ustawy z dnia 22 marca 1989 r. o handicraft (Dz. U. of 2002. No. 112, item. 979, of late. zm.) and the Act of 23 May 1991. with trade unions (Dz. U. of 2014 items 167 and of 2015 items 791) support for the implementation of a project aimed at increasing adaptability of workers and enterprises or creating and developing, in particular by increasing the value, training funds created by the employers who are micro-entrepreneurs, small or medium-sized entrepreneurs, hereinafter referred to as "support to strengthen the adaptability of entrepreneurs".

4. The Agency may grant a project promoter, which possesses the necessary economic and technical potential to implement the project, the support for the innovative project carried out on the basis of the guidelines referred to in art. 35 par. 3 point 4c of the Act of 6 December 2006. the principles of development policy.

5. The project promoter may implement the project supported jointly with other entities identified in the request for support, as long as they have together with the project promoter the economic and technical potential necessary for the implementation of this project, at the support may be granted only to entities complying with the conditions laid down in Article 4. 6b par. 1 of the Act of 9 November 2000. establishing the Polish Agency for Enterprise Development. Eligible expenditure as referred to in Paragraph 14 (1) 1-5, § 15 ust. 1 and § 16 (1) 1, may also be borne by those entities.

6. In the event of the organisation of training for entrepreneurs, the recipient of support for the development of human capital shall be obliged to receive a contribution from those entrepreneurs up to 100% of the amount of expenditure the eligible measures referred to in Paragraph 14 (1) of the regulation. 1. In the case of projects carried out exclusively for the purpose of the undertaking concerned or of undertakings associated with the undertaking concerned, the amount of the contribution paid by the undertakings concerned shall be equal to 100% of the amount paid by the undertakings concerned. the eligible expenditure referred to in paragraph 14 (1). 1 and 5.

7. If the training organised for the benefit of the entrepreneur in support of the development of human capital constitutes aid de minimis , the provision of the paragraph 6 does not apply.

§ 10. [ Training participants or recipients of consultancy services] 1. The participants of the training or recipients of the advisory services referred to in § 9 (1). 1, may be:

1) the promoters who are entrepreneurs based in the territory of the Republic of Poland and their employees;

2) other entrepreneurs established in the territory of the Republic of Poland;

3) the employees posted by the entrepreneurs referred to in point 2.

2. (repealed).

3. The project referred to in § 9 par. 3, may be carried out in favour of:

1) entrepreneurs established in the territory of the Republic of Poland;

2) employees of entrepreneurs referred to in point 1;

3) entities acting for employment, development of human resources or the potential of adaptive entrepreneurs.

4. The project referred to in § 9 par. 4, may be carried out in favour of:

1) entrepreneurs established in the territory of the Republic of Poland;

2. the employees of the entrepreneurs referred to in point 1.

§ 11. [ Place of implementation of projects] The projects referred to in § 9 (1) 3 and 4, shall be carried out entirely within the territory of the Republic of Poland, with the exception of transnational cooperation projects carried out on the basis of the guidelines referred to in art. 35 par. 3 point 4c of the Act of 6 December 2006. the principles of development policy.

§ 12. [ Certificate of participation in training] 1. The project promoter referred to in § 9 par. 2, conclude an agreement with an entrepreneur participating in the training, using advisory services, delegating employees for training or for the use of advisory services or with an employee of the entrepreneur participating in the training or using the such services, which has not been seconded by the trader. The contract with the entrepreneur determines in particular the value of public aid or aid de minimis granted to the trader

2. The participants of the training shall receive a certificate of participation in the training issued by the training presenter.

3. The certificate of participation in the training shall confirm the presence of the participant in at least 80% of the classrooms covered by the training.

§ 13. [ The implementation request for the part of the activities under the supported project] The project promoter may order subcontractors to perform part of the activities in the project supported.

§ 14. [ Eligible expenditure for the development of human capital] 1. The eligible expenditure in support of the development of human capital in the training part shall include expenditure on:

1) conducting trainings, including:

(a) the costs of the training staff, subject to point 2,

(b) travel, nutrition and accommodation costs of training staff and trainees,

(c) other current expenditure, including expenditure on materials and supplies,

(d) depreciation of tools and equipment, only to the extent that they are used for training, and provided that the purchase of these assets has not been used by national or national public funds from the budget of the Union;

2) the remuneration of employees of the project promoter referred to in § 9 par. 2 point 1, implementing the project for own use, employed under the Law of 26 June 1974. -Labour Code (Dz. U. of 2014 items 1502 and 1662), providing training in the project, including employment costs, in particular social security contributions, health insurance contributions, income tax credits, contributions to the Labour Fund, and a write-off on the the establishment of a social benefit fund;

3) the remuneration of the participants of the trainings being entrepreneurs or employees delegated by entrepreneurs for this training, taking place during the working hours.

2. The total amount of the expenditure referred to in paragraph 2. Points 2 and 3 shall not exceed the amount of the contribution made by the project promoter or the trader.

(3) The eligible expenditure in support of the development of human capital in the part concerning consultancy services shall include the expenditure necessary and directly linked to the provision of those services.

4. The eligible expenditure in support of the development of human capital in the part concerning investment expenditure shall include expenditure on:

1) the purchase of fixed assets, the initial value of which is equal to or higher than 10% of the amount specified in the tax legislation entitling to make a one-time depreciation write-off, excluding furniture,

2) repayment instalments of the initial value of fixed assets whose initial value is equal to or higher than 10% of the amount specified in the tax legislation entitling to make a one-off depreciation, due to the financing due under the contract financial or repayable leasing to the amount of their initial value on the day of the conclusion of the leasing contract, incurred up to the date of completion of the project, excluding furniture,

3) the purchase or instalment of the repayments of the initial value of the furniture, due to the funding under the financial leasing or return lease agreement up to the amount of their initial value from the day of the conclusion of the leasing contract, incurred up to the date of completion of the project,

4) adaptation of buildings, premises and workplaces where training is taking place, for the needs of persons with disabilities

-up to the amount specified in the notice of competition referred to in Article 29 par. 1 of the Act of 6 December 2006. the principles of development policy, but not exceeding a total of 10% of the total eligible expenditure of the project covered by the support for the development of human capital.

(5) The eligible expenditure in support of the development of human capital in the field of general costs shall include, in connection with the co-financing of the project by the European Social Fund, expenditure on:

1) the recruitment of project participants;

2) promotion of the project;

3) research and analysis;

4) management and operation of the project.

6. The basis for calculating the aid de minimis for entrepreneurs to cover the costs of participating in the training of those entrepreneurs or their staff posted by them in support of the development of human capital shall be the expenditure indicated in the paragraph. 1.

7. In the case of projects carried out exclusively for the purpose of the undertaking concerned or of undertakings associated with it, the calculation of the aid amount shall be based on the calculation of the aid amount de minimis for entrepreneurs to cover the costs of participating in the training of those entrepreneurs or their staff posted by them in support of the development of human capital shall be the expenditure indicated in the paragraph. 1 and 5.

7a. The basis for calculating the size of public aid for entrepreneurs to cover the costs of participating in the training of those entrepreneurs or their employees delegated by them in support of the development of human capital shall be the expenditure indicated in the paragraph. 1, with the expenditure referred to in paragraph 1. Point 3 shall be eligible only up to the amount of the amounts of eligible expenditure referred to in paragraph 1. 1 (1) and (2).

7b. In the case of projects carried out exclusively for the purpose of the undertaking concerned or of undertakings associated with it, the calculation of the size of the public aid for economic operators for the purpose of covering costs, whether or not in economic terms, is based on participation in the training of those entrepreneurs or their staff delegated by them in support of the development of human capital shall be the expenditure indicated in the paragraph. 1 and 5, with the expenditure referred to in paragraph 1. 1 point 3 and paragraph 1 5, they shall be eligible for support only up to the amount of the amounts of eligible expenditure referred to in paragraph 1. 1 (1) and (2).

8. The basis for calculating the aid de minimis for entrepreneurs to cover the costs of consultancy services in support of the development of human capital shall be the expenditure indicated in the paragraph. 3.

9. The basis for calculating the aid de minimis for entrepreneurs to cover investment expenditure in support of the development of human capital shall be the expenditure indicated in the paragraph. 4.

§ 15. [ Eligible expenditure to strengthen adaptive capacity of entrepreneurs] 1. The eligible expenditure in support of the strengthening of adaptive capacity of entrepreneurs shall include expenditure on:

1) conducting trainings, including:

(a) the costs of training staff,

(b) travel, nutrition and accommodation costs of training staff and trainees,

(c) other current expenditure, including expenditure on materials and supplies,

(d) depreciation of tools and equipment, only to the extent that they are used for training, and provided that the purchase of these assets has not been used by national or national public funds from the budget of the Union;

2) creating and increasing the value of training funds created by employers who are micro-entrepreneurs, small or medium-sized entrepreneurs with the purpose of spending indicated in point 1;

3) provision of advisory services;

4) the implementation of transnational cooperation projects, including:

(a) organisation of conferences, seminars, workshops and meetings,

(b) carrying out studies and analyses,

(c) preparation of publications, studies and reports, their translation and publishing,

(d) consultancy, exchange of staff, internals and study visits,

(e) adapting the solutions developed in other countries and developing new solutions aimed at increasing the adaptability of entrepreneurs and their employees;

5) covering the general costs, related to the co-financing of the project from the European Social Fund, including expenditure on:

(a) the recruitment of project participants,

b) promotion of the project,

(c) studies and analyses,

(d) project management and operation;

6) the purchase of fixed assets, the initial value of which is equal to or higher than 10% of the amount specified in the tax legislation entitling to make a one-off depreciation write-off, excluding furniture;

7) instalments repayments of initial value of fixed assets whose initial value is higher than 10% of the amount specified in the tax legislation entitling to make a one-off write, due to the funding under the financial leasing contract, or repayable to the amount of their initial value on the day of conclusion of the leasing contract, incurred up to the date of completion of the project, excluding furniture;

8) the purchase or instalment of the repayments of the initial value of the furniture, due to the funding under the financial leasing contract or return to the amount of their initial value from the day of the conclusion of the lease agreement, incurred up to the date of completion of the project;

9) adaptation of buildings, premises and workplaces where training is carried out, for the needs of persons with disabilities;

10) conducting research and analysis related to the creation and operation of new solutions for training funds created by employers who are micro-entrepreneurs, small or medium-sized entrepreneurs;

11) conducting promotional activities related to the created solution for training funds created by employers who are micro-entrepreneurs, small or medium-sized entrepreneurs.

2. The expenditure referred to in paragraph 2. 1 points 6 to 9 shall be eligible for the amount specified in the contest notice referred to in Article 1. 29 par. 1 of the Act of 6 December 2006. the principles of development policy, but not exceeding a total of 10% of the total eligible expenditure of the project supported by support for the strengthening of adaptability of entrepreneurs, provided that such expenditure relates to the entrepreneurs, support for strengthening the adaptability of entrepreneurs in the part intended to cover these expenses constitutes aid de minimis for this entrepreneur.

3. The basis for calculating the aid de minimis for entrepreneurs to whom training or advisory services are provided in support of strengthening the adaptability of entrepreneurs, the expenditure indicated in the paragraph shall be provided. 1 points 1-3.

§ 16. [ Eligible expenditure for the innovative project] 1. To eligible expenditure for the purpose of support for the innovative project referred to in § 9 (1). 4, it shall include expenditure on:

1) conduct training or purchase of training services, including:

(a) the costs of training staff,

(b) travel, nutrition and accommodation costs of training staff and trainees,

(c) other current expenditure, including expenditure on materials and supplies,

(d) depreciation of tools and equipment, only to the extent that they are used for training, and provided that the purchase of these assets has not been used by national or European Union budget resources,

(e) the costs of purchasing a training service from a subcontractor;

2) the provision of advisory services or the purchase of advisory services from a subcontractor;

3) the implementation of transnational cooperation projects, including:

(a) organisation of conferences, seminars, workshops and meetings,

(b) carrying out studies and analyses,

(c) preparation of publications, studies and reports, their translation and publishing,

(d) consultancy, exchange of staff, internals and study visits,

(e) adaptation of the solutions developed in other countries and the development of new solutions;

4) other activities related to the implementation of the innovative project, including:

(a) carrying out studies and analyses,

(b) the development of the initial and final product of the final product of the innovative project,

(c) developing a strategy for implementing an innovative project,

(d) testing of the final product developed in the framework of the innovative project,

(e) to organise the dissemination and integration activities of the final product, in particular the organisation of conferences, seminars, workshops and meetings, the preparation of publications, studies and reports, their translation and publishing;

5) covering the general costs related to the co-financing of the project from the European Social Fund, in particular on:

a) promotion of the project,

(b) project management and operation;

6) the purchase of fixed assets, the initial value of which is equal to or higher than 10% of the amount specified in the tax legislation entitling to make a one-off depreciation write-off, excluding furniture;

(7) repayment instalments of the initial value of fixed assets whose initial value is equal to or higher than 10% of the amount specified in the tax legislation entitling to the one-off write-off, due to the funding due under the leasing contract financial or repayable up to the amount of their initial value on the day of the conclusion of the leasing contract, incurred up to the date of completion of the project, excluding furniture;

8) the purchase or instalment of the repayments of the initial value of the furniture, due to the funding under the financial leasing contract or return to the amount of their initial value from the day of the conclusion of the lease agreement, incurred up to the date of completion of the project;

9) adaptation of buildings, premises and workplaces, in particular for the needs of persons with disabilities.

2. The expenditure referred to in paragraph 2. 1 points 6 to 9 shall be eligible for the amount specified in the contest notice referred to in Article 1. 29 par. 1 of the Act of 6 December 2006. the principles of development policy, but not exceeding a total of 10% of the total eligible expenditure of the project supported for the innovative project.

§ 17. [ Exclusions on eligible expenditure for human capital development] 1. The eligible expenditure for the development of human capital, support for the strengthening of adaptive capacity of entrepreneurs and support for the innovative project shall not include expenditure incurred:

1) earlier than 30 days prior to the conclusion of the contract for support or before the date of commencation of the project;

2) in the amount of disagreement to the executed tasks and the results of the project supported.

2. (repealed).

(3) The provision of eligible expenditure shall be documented by appropriate accounting evidence, in particular invoices or accounts, together with evidence of payment.

4. The accounting evidence should uniquely confirm the relationship between the project being implemented and the expenditure incurred.

5. The amount of support for the development of human capital for the project promoter shall be reduced by the contribution due.

6. The amount of support for the development of human capital for the project promoter referred to in § 9 par. 2, in the part relating to the expenditure referred to in Paragraph 14 (1). 4, may be up to 100% of the limit value of the expenditure indicated in that provision.

7. The amount of support for the development of human capital for the project promoter referred to in § 9 par. 2, implementing a project not intended solely for the needs of the entrepreneur or business concerned associated with that economic, financial or economic operator, in the part concerning the expenses referred to in § 14 paragraph. 5, may be up to 100% of these expenses.

8. The amount of support for strengthening the adaptive potential of entrepreneurs for the project promoter referred to in § 9 par. 3, may be up to 100% of the eligible expenditure referred to in § 15 (1). 1.

9. The size of the support for the innovative project referred to in § 9 (1). 4, may amount to up to 100% of the eligible expenditure referred to in Paragraph 16 (1) of the statement of expenditure. 1.

Chapter 4

Specific purpose and conditions for the provision of support for the training of training staff

§ 18. [ Conditions for the provision of support for the training of training personnel] 1. The Agency may grant to an entity acting for employment, the development of human resources or the potential of adaptive entrepreneurs support for the implementation of the project in the area of acquisition or raising of qualifications and skills by persons training or consultancy services for entrepreneurs, hereinafter referred to as 'support for the training of training personnel'.

2. The project covered by the support for the improvement of the qualification of the training staff can be implemented:

1) for the own needs of the entity referred to in paragraph. 1, or entities associated with it, whether or not in terms of business, capital or economic activities;

2) to the participants of trainings or recipients of advisory services referred to in § 20 paragraph. 1.

3. Support for raising the qualifications of training staff in the framework of the project implemented for the entities referred to in paragraph. Article 2 (2) may be granted to the operator referred to in paragraph 2. 1, which:

1) have the staff with qualifications necessary to provide training services for training providers; and

2) has the necessary economic and technical capacity and experience in carrying out training programmes for providers of training services.

§ 19. [ Eligible expenditure for training of training staff] 1. The eligible expenditure in support of the training of training staff shall include expenditure on:

1) conducting trainings, including:

(a) the costs of training staff,

(b) travel, nutrition and accommodation costs of training staff and trainees,

(c) other current expenditure, including expenditure on materials and supplies;

2) provision of advisory services;

3) covering the general costs, related to the co-financing of the project from the European Social Fund, including expenditure on:

(a) the recruitment of project participants,

b) promotion of the project,

(c) studies and analyses,

(d) project management and operation;

4) the purchase of fixed assets, the initial value of which is equal to or higher than 10% of the amount specified in the tax regulations entitling to make a one-off depreciation write-off, excluding furniture;

(5) repayment instalments of the initial value of fixed assets whose initial value is equal to or higher than 10% of the amount specified in the tax legislation entitling to the one-off write-off, due to the funding due under the leasing contract financial or repayable up to the amount of their initial value on the day of the conclusion of the leasing contract, incurred up to the date of completion of the project, excluding furniture;

6) the purchase or instalment of the repayments of the initial value of the furniture, due to the funding under the financial leasing or return lease agreement up to the amount of their initial value from the day of the conclusion of the leasing contract, incurred up to the date of completion of the project;

7) adaptation of buildings, premises and workplaces where training is carried out, for the needs of persons with disabilities.

2. The expenditure referred to in paragraph 2. 1 points 4 to 7, are eligible for the amount specified in the notice of competition referred to in § 35, however not exceeding a total of 10% of the total amount of eligible expenditure of the project supported, provided that such expenditure relates to the the scope of the services provided in the course of business activities, support to improve the qualifications of the training staff to cover these expenses constitutes aid de minimis for the entity receiving the support.

3. The basis for calculating the aid de minimis for undertakings for which training or advisory services are provided in support of the training of training staff, the expenditure referred to in paragraph 1 shall be covered by the expenditure referred to in paragraph 1. 1 (1) and (2).

4. The basis for the calculation of the size of the public aid for the entrepreneur implementing the project exclusively for the needs of that entrepreneur or entrepreneurs associated with this business operator, whether or not in the case of the business, for the benefit of the to which training services are provided in support of the training of training staff, the expenditure referred to in paragraph 1 shall be covered by the expenditure referred to in paragraph 1. 1 (1) and (3).

(5) The eligible expenditure for the training of training staff shall not include expenditure incurred on the date of conclusion of the contract of support and expenditure incurred after the date of conclusion of the contract, but relating to the costs incurred up to the date of its conclusion.

6. The payment of the expenditure referred to in paragraph 1. 1, it shall be documented by appropriate accounting evidence, in particular invoices or accounts, together with evidence of payment.

7. Evidence of the accounting officer should clearly confirm the relationship between the project and the expenditure incurred.

8. Training or consultancy services covered by the support for raising the qualification of the training staff shall be implemented in full on the territory of the Republic of Poland, except for trans-national cooperation projects carried out on the basis of the guidelines, o which are referred to in art. 35 par. 3 point 4c of the Act of 6 December 2006. the principles of development policy.

9. An entity operating for employment, development of human resources or adaptive capacity of entrepreneurs may carry out a project covered by the support for raising the qualifications of training staff, implemented for the benefit of the entities referred to in § 18 (1) Article 2 (2), together with the other bodies referred to in the application for support, provided that those entities fulfil the conditions laid down in Article 18 (1) (b) (b) of the 3. Support may be granted only to entities complying with the conditions set out in Art. 6b par. 1 of the Act of 9 November 2000. establishing the Polish Agency for Enterprise Development. Eligible expenditure referred to in paragraph 1 1 points 1 to 3, may also be borne by those entities.

§ 20. [ Size of support for training of training personnel] 1. The participants of the training or the recipients of the advisory services implemented by the entity to which support has been provided to improve the qualification of the training staff, subject to the paragraph. 2, may be:

1) employees of legal persons engaged in training activities not entrepreneurs;

2) natural persons carrying out economic activities in the field of training;

3) employees of entrepreneurs;

4) natural persons providing on the basis of civil-law contracts training services for entities operating in the field of training.

2. The participants of the training or recipients of the advisory services carried out in the framework of the project covered by the support for raising the qualifications of the training staff, implemented for the benefit of the entities referred to in § 18 par. 2 (1), may be those entities and their employees and natural persons cooperating with those entities, conducting economic activities in the field of training or providing training services on the basis of civil law contracts.

3. The amount of support for the training of training staff may be up to 100% of the eligible expenditure of the project.

4. In the case of organizing training for the entities referred to in § 18 par. Point 1, the amount of support for the training of training staff shall be reduced by the contribution due.

Chapter 4a

Specific purpose and conditions for providing support for the development of human capital in the form of an entrepreneur's internship

§ 20a. [ Support for the organisation and conduct of internals aimed at students and graduates of secondary and tertiary schools] The Agency may provide support to micro-entrepreneurs, small and medium-sized enterprises for the organisation and conduct of internals aimed at students and graduates of secondary and tertiary schools, who have not completed 30 years of age who:

1) has its seat in the territory of the Republic of Poland;

2) declares the organization of a paid service, lasting no less than 2 months and no longer than 12 months;

3) undertake to implement a trainee programme based on quality standards taking into account the educational values of the internship, described in the language of the educational effects;

4) undertake to appoint a trainee trainee who will be responsible for preparing the internship and supporting the trainee in carrying out the tasks entrusted to him;

5) undertake to issue a document confirming the holding of an internship containing in particular: the period of the internship, the purpose and program of the internship, a description of the tasks performed by the intern, a description of the competences obtained by the trainee as a result of the internship, and an assessment A trainee made by a caretaker.

§ 20b. [ Eligible expenditure in support of organisation and management of internals] 1. The eligible expenditure under support for the organisation and carrying out of the internals shall be expenditure to cover the costs of:

1) equipment of the workplace of the trainee,

2) the current maintenance of the intern's place of work,

3) the purchase of working clothes,

4) the remuneration of the trainee's guardian,

5) the promotion of a trainee program,

6) recruitment of students and graduates of upper-secondary and higher schools, who have not completed 30 years of age to be a trainee,

7) trainings of trainees necessary for an efficient internship; especially necessary for the operation of the enterprise,

8) related to the preparation of a substantive program of the internship program,

9) hiring a trainee for a contract of employment for the duration of the internship, up to 50% of the wage costs

-in a total amount not exceeding 3000 zlotys per month for 1 person in the internship.

2. The cost of the salary of the guardian of the trainee referred to in the mouth. Article 1 (4) provides:

1) the refund of the entrepreneur of all or part of the salary of a trainee of a trainee in the area corresponding to the delegation of him to the tasks associated with the care of the intern, but not more than 500 zlotys per month, or

2) the refund of the entrepreneur of the supplement to the remuneration of the guardian of the trainee in the amount not exceeding 10% of his remuneration resulting from the increased scope of tasks associated with the care of the trainee, but not more than 500 zlotys per month.

3. The basis for calculating the aid de minimis for the entrepreneur, there are expenses directly related to the organization of the internship in the company referred to in the paragraph. 1.

Chapter 5

Specific purpose and conditions for the granting of economic development assistance to the consultative point

§ 21. [ Support for the consultative point] 1. The Agency may provide support for the operation of a consultative point to an economic development operator who:

1) has a implemented and verified standard in the provision of advisory services, meeting the requirements of the provision of services, referred to in the provisions issued on the basis of art. 6a par. 2 of the Act of 9 November 2000. the establishment of the Polish Agency for Enterprise Development, and has the appropriate organisational, technical and economic potential and

2. shall undertake to:

(a) the provision of advisory services covered by support for the partial payment by micro-entrepreneurs, small or medium-sized enterprises or persons wishing to take up an economic activity of at least 10% of the cost of that service,

(b) (repealed),

(c) the use, during the period of implementation of the project supported, of new fixed assets financed in the form of purchase or leasing, referred to in Paragraph 22 (1) (b) of the EC 1 point 14-16 only for the purposes of project implementation,

(d) keeping separate accounting records for the project covered by the support.

2. Support to the consultative point shall be intended to finance expenditure relating to the implementation of the project consisting in the operation of the consultative point and the provision of advisory services in the area of taking-up or pursuit of economic activities for micro-entrepreneurs, small or medium-sized entrepreneurs or persons intending to undertake an economic activity in accordance with the standards for the provision of those services, specified in the regulations issued on the basis of art. 6a par. 2 of the Act of 9 November 2000. establishing the Polish Agency for Enterprise Development.

§ 22. [ Eligibility of the consultative point] 1. The eligible expenditure in support of the consultative point shall be the expenditure incurred during the period specified in the agreement for support of:

1) the remuneration along with the derived from the remuneration of the persons involved directly in the implementation of the project, including the persons managing the project;

2) business trips of the persons involved in the implementation of the project, at the rates specified in the regulations of the amount and the conditions for determining the receivables of the employee employed in the state or local government branch of the budget sphere with the title of a business trip;

3) the purchase of services, in particular transport, telecommunications, postal and communal services, provided that their rates correspond to the commonly used market;

4) the rental and operation of the premises for the purposes directly connected with the implementation of the project;

5) to cover the depreciation costs of buildings in the range and for the period of their use for the purpose of the project supported;

6) purchase of software and office supplies and consumables;

7) translation and printing of materials and their publication;

(8) promotional and information activities, provided that such activities are provided with information that the project is carried out with support from the budget of the European Union;

9) accounting and legal services and consultancy and expert services;

10) to cover the costs of training of staff providing consultancy services;

11) the insurance of fixed assets referred to in point 15;

12) administrative or current management costs, up to 10% of the total amount of the costs referred to in points 1 to 11;

13) to cover the costs of adapting buildings, premises and workplaces where consultancy services are provided;

14) the purchase of fixed assets, the initial value of which is equal to or higher than 10% of the amount specified in the tax regulations entitling to make a one-off depreciation write-off, excluding furniture and vehicles;

(15) repayment instalments of the initial value of fixed assets whose initial value is equal to or higher than 10% of the amount specified in the tax legislation entitling to the one-off write-off, due to the funding due under the leasing contract financial or repayable up to the amount of their initial value on the day of the conclusion of the leasing contract, incurred up to the date of completion of the project, excluding furniture and vehicles;

16) the purchase of furniture or instalments of repayments of the initial value of the furniture, due to the funding under the financial leasing contract or repayable up to the amount of their initial value from the day of the conclusion of the leasing contract, incurred up to the date of completion of the project;

17) the costs of insurance of civil liability for damage caused by the entity referred to in § 21 paragraph. 1, in respect of its consultancy services;

18) coverage of the depreciation costs of fixed assets and intangible assets owned by the entity referred to in § 21 paragraph. 1, to the extent and for the period of their use for the purpose of the project supported;

(19) financial audit relating to the expenditure referred to in points 1 to 18, provided that it is carried out by statutory auditors and the audit price corresponds to the rates commonly used on the market for audit services.

2. The expenditure referred to in paragraph 2. 1 points 13 to 16 shall be eligible for the amount specified in the notice of competition referred to in paragraph 35, but not exceeding a total of 10% of the total eligible expenditure of the project.

3. The expenditure referred to in paragraph 3. Points 5 and 18 are eligible for eligible expenditure on the condition that the purchase of these assets has not been used by national or national public funds to be used in the purchase of these assets.

4. (repealed).

5. The amount of support for the provision of advisory services to micro-entrepreneurs, small or medium-sized entrepreneurs or persons intending to undertake an economic activity may not exceed the difference between the costs of advisory services and the partial the payment to be paid by micro-entrepreneurs, small or medium-sized enterprises or persons wishing to take up the economic activities of those services and up to 90% of the eligible expenditure in support of that objective.

(6) Consultancy services provided to micro-entrepreneurs, small or medium-sized enterprises or persons wishing to take up economic activities in support of a consultative point shall be available for the partial payment of the micro-entrepreneurs, small or medium-sized entrepreneurs or persons intending to undertake an economic activity of at least 10% of the cost of this service. The difference between the cost of the service and the partial payment suffered by micro-entrepreneurs, small or medium-sized enterprises is the value of the aid de minimis for those entrepreneurs.

7. If the support for the holding of a consultative point concerns services that may be provided in the framework of the business conducted by the entity referred to in § 21 paragraph. 1, this support constitutes aid for that entity de minimis and is granted in accordance with § 6.

8. The basis for calculating the aid de minimis for the entity referred to in Paragraph 21 (1). 1, is the amount of the difference between the amount of support received and the sum of the aid de minimis granted to micro-entrepreneurs, small or medium-sized entrepreneurs.

9. The basis for calculating the aid de minimis for micro-entrepreneurs, small or medium-sized enterprises in support of the consultative point, expenditure shall be directly linked to the provision of the services referred to in paragraph 1. 5, for this entrepreneur.

Chapter 6

Specific purpose and conditions of support for testing and implementation of pilot services or for the provision of services previously tested and implemented as a pilot service

§ 23. [ Support for testing and implementation of pilot services] 1. The Agency may provide support for the testing and implementation of pilot services or for the provision of services previously tested and implemented as a pilot service to an economic development acting entity which has:

1) implemented and verified standard in the provision of information, advisory, training or financial services, meeting the requirements of the provision of services, referred to in the provisions issued on the basis of art. 6a par. 2 of the Act of 9 November 2000. the establishment of the Polish Agency for Enterprise Development, and

2) adequate organisational, technical and economic potential.

2. The amount of support for testing and implementation of the pilot services may not exceed 1 000 000 zlotys for one entity within one type of service and amounts to 100% of eligible expenditure.

3. The amount of support for the provision of services previously tested and implemented as a pilot service may not exceed the amount of 1 000 000 zlotys for one entity within one type of service and constitutes the difference between service costs and partial services the payment to be paid by the operators benefiting from these services and may not exceed 70% of the eligible expenditure.

4. Services provided to entrepreneurs in support of the testing and implementation of pilot services are available free of charge to them. The costs of these services constitute aid to the entrepreneur de minimis .

5. Services provided to entrepreneurs in support of the provision of services previously tested and implemented as a pilot service are available for partial payment to entrepreneurs of at least 30% of the costs of this service. The difference between the cost of the service and the partial payment borne by the trader constitutes aid to that undertaking. de minimis .

6. If support for testing and implementation of pilot services or for the provision of services previously tested and implemented as a pilot service concerns services which may be provided in the course of business activities carried out by the entity referred to in paragraph (s). 1, this support constitutes aid for that entity de minimis and is granted in accordance with § 6.

7. The basis for calculating the aid de minimis for the entity referred to in paragraph 1. 1, is the amount of the difference between the amount of support received and the sum of the aid de minimis granted to entrepreneurs.

8. The basis for calculating the aid de minimis for the trader, expenditure is directly linked to the provision of the services referred to in paragraph 1. 2 and 3, this entrepreneur.

Chapter 7

Specific purpose and conditions of support for the system of adaptability of human resources through the promotion of entrepreneurial attiresas

§ 24. [ Support for initiatives to promote entrepreneurial attirents and support the development of entrepreneurship] 1. The Agency may provide support for the implementation of initiatives promoting entrepreneurial attiresas and supporting the development of entrepreneurship, including the extension of the offer of training, advisory and information services, hereinafter referred to as " support for a system of adaptability of human resources by promoting entrepreneurial attiredness ", an entity acting for economic development, an entity acting in favour of employment, the development of human resources or the potential of adaptive entrepreneurs, an innovation-activists, organisations employers and a representative union organization within the meaning of the provisions of the Act of 6 July 2001. about the Tripartite Commission for Economic and Social Affairs and provincial committees of social dialogue (Dz. U. No 100, pos. 1080, with late. zm.), a scientific unit within the meaning of 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) which:

1) do not act for profit or profit earmarked for statutory purposes;

2) carry out activities, including within the network, to create favourable conditions for the emergence or development of entrepreneurs and the realisation of innovative processes.

2. The entities referred to in paragraph. 1, implement projects subject to support for the system of adaptability of HR by promoting entrepreneurial attirents jointly with the other entities referred to in art. 6b par. 1 point 2-9 of the Act of 9 November 2000. the establishment of the Polish Agency for Enterprise Development, indicated in the application for support, which meet the conditions set out in the paragraph. 1.

3. Support to the system of adaptability of HR by the promotion of entrepreneurial attirents shall be devoted to the implementation of the activities for the entities referred to in art. 6b par. 1 of the Act of 9 November 2000. establishing the Polish Agency for Enterprise Development.

4. Projects covering support for the system of adaptability of HR by the promotion of entrepreneurial attirents shall be implemented in full on the territory of the Republic of Poland.

§ 25. [ Eligible expenditure for the adaptability system of staff] 1. The eligible expenditure in support of the adaptation of the HR system by the promotion of entrepreneurial attirents shall include expenditure incurred on:

1) the remuneration along with the derived from the remuneration of the persons involved directly in the implementation of the project, including the persons managing the project;

2) business trips of the persons involved in the implementation of the project, at the rates specified in the regulations of the amount and the conditions for determining the receivables of the employee employed in the state or local government branch of the budget sphere with the title of a business trip;

3) the purchase of services, in particular transport, telecommunications, postal and communal services, provided that their rates correspond to the commonly used market;

4) the rental and operation of the premises for the purposes directly connected with the implementation of the project;

5) to cover the depreciation costs of buildings in the range and for the period of their use for the purpose of the project supported;

6) purchase of office and service materials;

7) purchase of intangible assets;

8) translation and printing of materials, including training materials, and their publication;

(9) promotional and information activities, provided that such actions are communicated to the effect that the project is carried out with the participation of funds from the budget of the European Union;

10) accounting services and legal, advisory and expert services;

11) to cover the costs of training of staff providing consultancy, training and information services within the project;

12) administrative or current management costs, up to 10% of the total cost of the costs referred to in points 1 to 11;

13) purchase of equipment and equipment;

14) to cover the cost of adaptation of buildings, premises and workplaces where advisory, training and information services are carried out within the project;

15) to cover the cost of depreciation of fixed assets and intangible assets owned by the entity referred to in § 24 (1) 1, to the extent and for the period of their use for the purpose of the project supported;

16. the financial audit relating to the expenditure referred to in points 1 to 15 provided that it is carried out by statutory auditors and the audit price corresponds to the rates commonly used on the market for audit services.

2. The expenditure referred to in paragraph 2. Points 13 and 14 shall be included in the eligible expenditure up to the amount specified in the notice of competition referred to in Paragraph 35 (1) (a) of the ECB ' s tender procedure. 1, however, not exceeding a total of 10% of the total eligible expenditure of the project.

3. The expenditure referred to in paragraph 3. Points 5 and 15 shall be included in the eligible expenditure provided that the purchase of these assets has not been used by national or national public funds to be used in the purchase of these assets.

4. The eligible expenditure for the adaptation of the scheme by the promotion of entrepreneurial attirents shall not include expenditure incurred in the following:

1) until the date of conclusion of the agreement for the grant of support or after the date of conclusion of the contract, but relating to the costs incurred up to the date of its conclusion;

2) in the amount of disagreement to the executed tasks and the results of the project supported.

5. The eligible expenditure referred to in paragraph 5. 1, may be borne by the entities referred to in § 24 par. 2.

§ 26. [ Size of support for the adaptability of human resources system] 1. The amount of support for the system of adaptability of HR by the promotion of entrepreneurial attities may be up to 100% of eligible expenditure, with the maximum amount of support not exceeding 1 000 000 PLN, subject to the paragraph. 2.

2. If the support for the system of adaptability of HR by the promotion of entrepreneurial attities concerns the services provided in the framework of business activities, this support constitutes for the entities referred to in § 24 par. 1 and 2, Help de minimis and is granted in accordance with § 6.

3. The basis for calculating the aid de minimis for the entities referred to in § 24 par. 1 and 2, in support of the system of adaptability of staff by promoting entrepreneurial attirents, is the amount constituting the difference between the amount of support received and the sum of the aid de minimis granted to entrepreneurs.

4. The basis for calculating the aid de minimis for an entrepreneur in support of the adaptability system, the promotion of entrepreneurial attirents shall be expenditure directly linked to the provision of training or advisory services to that entrepreneur.

Chapter 7a

Specific purpose and conditions of support for personalised consultancy services in the form of mentor care for women planning to start or develop an economic activity

§ 26a. [ Support for the provision of personalised advisory services in the form of mentor care for women in the start-up or development of an economic activity] 1. The Agency may award to an economic development operator or an innovation-acting entity that meets the conditions set out in paragraph 1. 2, support for the provision of personalised advisory services in the form of mentor care for women in the commencements or development of conducted business activities that are domiciled in the territory The Republic of Poland and:

1) conduct business activity in the territory of the Republic of Poland no longer than 36 months from the date of issue of the first invoice of the sale of the product or service, or

2) intend to start their own business activity on the territory of the Republic of Poland

-hereinafter referred to as "support for mentor services for women".

2. Support for mentor services for women may be granted to an entity acting for economic development or innovation, which fulfils the following conditions:

1) has legal personality;

2) has its seat in the territory of the Republic of Poland;

3) will not lead during the period of implementation of the project of economic activity in the scope of the services provided, referred to in paragraph. 1, unless such activity is financed by public funds;

4) has at the disposal of the person possessing the qualifications necessary for the provision of a personalised advisory service in the form of mentor care by persons who have the experience of conducting their own business activity uninterrupted by the 6 years or more;

5) has the necessary technical and organizational potential for the implementation of the project;

6) has experience in the implementation of projects and services for micro-entrepreneurs, small and medium-sized entrepreneurs, in particular for the entrepreneurship of women;

7) free of charge will be provided by individualized advisory services in the form of mentor care for women referred to in the mouth. 1.

3. The individualized advisory service in the form of mentor care shall include free and individual advisory services provided to the participant of the project necessary for the preparation of the business development strategy or, in the case of a person starting an economic activity, to prepare a business plan.

§ 26b. [ Eligible expenditure in support of mentor services for women] 1. The eligible expenditure in support of mentor services for women shall be expenditure on:

1) to cover the costs of realization of an individualised advisory service in the form of mentor care for the benefit of women, referred to in § 26a (1) 1, calculated on the basis of the hourly rate set out in the support agreement concluded with the project participant;

2) covering the general costs, related to the co-financing of the project from the European Social Fund, in particular the costs:

a) promotion of the project,

(b) management and maintenance;

3) adaptation of the premises for the organisation of a children's playroom up to the age of 5, over which the care is exercised by a woman using the service referred to in § 26a para. 1;

4) coverage of the costs of providing childcare or sub-care of participants, aged up to 5 years, for the duration of the advisory service.

2. The expenditure referred to in paragraph 2. 1 points 2 to 4 shall be eligible for the amount specified in the notice of competition referred to in paragraph 35, but not exceeding a total of 10% of the total eligible expenditure of the project.

3. The eligible expenditure for the support of mentor services for women shall not include expenditure incurred:

1) until the date of conclusion of the agreement for the grant of support or after the date of conclusion of the contract, but relating to the costs incurred up to the date of its conclusion;

2) in the amount of disagreement to the executed tasks and the results of the project supported.

4. The eligible expenditure referred to in paragraph 4. 1, may only be borne by entities receiving support for mentor services for women.

§ 26c. [ Size of support for mentor services for women] 1. The amount of support for mentor services for women shall not exceed the amount of PLN 500 000 for one entity covered by the support and shall be up to 100% of eligible expenditure, subject to the paragraph. 2.

2. If the support for mentor services for women concerns the services provided by the entity receiving the support in the framework of business activity, the difference between the amount of support received and the sum of the aid de minimis granted to entrepreneurs is the value of the aid de minimis for this party.

3. The basis for calculating the aid de minimis for an entrepreneur in support of mentor services for women, there are expenses directly linked to the provision of advisory services referred to in § 26b (3). 1 point 1, for that trader.

4. Aid Certificate de minimis provided by the entrepreneur in support of mentor services for women, it gives the operator the recipient of the support.

Chapter 8

Specific purpose and conditions for granting financial assistance in the form of financing of the costs of services provided to recipients of these services by contractors selected by the Agency

§ 27. [ Conditions for granting financial assistance in the form of financing the costs of services] 1. Financial assistance may be provided by the Agency in the form of financing of the costs of consultancy, information, promotion or training services provided free of charge or for payment below the market price to the entities referred to in the paragraph 2, through contractors.

2. The recipients of the services referred to in paragraph. 1, provided by contractors may be:

1) entrepreneurs established in the territory of the Republic of Poland;

2. employees of entrepreneurs referred to in point 1;

3) persons intending to undertake an economic activity;

4) entities operating for employment, human resources development or adaptive potential of entrepreneurs not entrepreneurs;

(5) economic development actors not being entrepreneurs;

6) non-entrepreneurial innovators;

7) units of local government.

3. Where the recipients of the services referred to in paragraph 1, there will be entities conducting business activities, value of services, excluding information services, will constitute for those entities public aid or assistance de minimis It shall be awarded in accordance with the rules laid down in Chapter 2.

§ 28. [ Eligible expenditure for financing the costs of services] 1. The eligible expenditure under the services referred to in § 27 (1) 1, there are expenses for:

1) conducting trainings, including:

(a) the costs of training staff,

(b) travel, nutrition and accommodation costs of training staff and trainees,

(c) other current expenditure, including expenditure on materials and supplies;

2) the remuneration of trainees who are entrepreneurs or employees posted on this training, incurred by the entrepreneurs participating in the training or delegating staff for training, calculated as for the period of leave, together with the compulsory social security contributions, up to the amount of the amounts of eligible expenditure referred to in point 1;

3) implementation of consultancy services;

4) the implementation of promotional services;

5) implementation of information services.

2. The expenditure referred to in paragraph 2. 1, they shall be documented by appropriate accounting evidence, in particular invoices or accounts, together with evidence of payment.

3. The expenditure referred to in paragraph 3. Article 1 (2) should be documented by the statements of the entrepreneurs participating in the training or posting of workers for the training, and these statements should allow the identification of the individual participants in the project and the amount the expenditure referred to in that provision in respect of each participant in the project.

4. Evidence of the accounting officer should clearly acknowledge the relationship between the services and expenses incurred.

5. The basis for calculating the size of public aid or aid de minimis for undertakings in the framework of training or advisory services referred to in paragraph 1. 1, shall be as follows:

(1) in the case of public aid, the expenditure referred to in paragraph 1. 1 (1) and (2) or (3);

2) in case of aid de minimis the expenditure referred to in paragraph 1. 1 point 1 or 3.

6. The basis for calculating the aid de minimis for entrepreneurs in the framework of the promotional services referred to in paragraph. 1, there are expenses incurred for their implementation.

§ 29. [ Financial aid for the economic development entity] 1. The Agency may grant to an economic development operator who has:

1) implemented and verified standard in the provision of information, advisory, training or financial services, meeting the requirements of the provision of services, referred to in the provisions issued on the basis of art. 6a par. 2 of the Act of 9 November 2000. the establishment of the Polish Agency for Enterprise Development, and

2) adequate organisational, technical and economic potential

-financial assistance for the development of the potential of this entity.

2. The financial assistance referred to in paragraph 2. 1, shall be provided in the form of financing of the costs of consultancy, training and information services and promotional activities, provided by contractors free of charge to the entities referred to in the paragraph. 1.

3. The financial assistance referred to in paragraph 1. 1, concerning the services performed in the course of business activities, constitutes aid to that entity de minimis and is granted in accordance with § 6.

4. The Agency may grant an economic development operator who does not have:

1) a implemented and verified standard in the provision of services referred to in paragraph. 1 point 1, and

2) adequate organisational, technical and economic potential

-financial assistance for the achievement of such a standard and the appropriate potential. The provisions of the paragraph 2 and 3 shall apply mutatis mutandis.

§ 30. [ Place of performance of services by contractors] The services performed by contractors are held in whole on the territory of the Republic of Poland, with the exception of trainings, advisory, promotional or information services, which due to their specificity require implementation outside the territory The Republic of Poland.

Chapter 9

Specific purpose and conditions for granting financial assistance in the form of loans to cover the costs of participation in training

§ 31. [ Conditions for granting financial assistance in the form of loans] 1. Financial assistance may be provided by the Agency through contractors in the form of loans granted by these contractors to borrowers to cover the costs of participation in trainings.

2. The borrowers may be the persons referred to in art. 3 para. 3 of the Act of 9 November 2000. the establishment of the Polish Agency for Enterprise Development, not being entrepreneurs.

3. The training referred to in paragraph 1. 1, they take place in their entirety on the territory of the Republic of Poland, except for the trainings which due to their specificity require implementation outside the territory of the Republic of Poland.

§ 32. [ Loans eligible for loans] 1. The eligible expenditure in the framework of the loans referred to in § 31 (1). 1, there are expenses for:

1) purchase of training services;

2) the costs of the examination enabling obtaining a certificate, diploma, attestation, certain professional powers or professional title, and the cost of obtaining the licenses necessary for the pursuit of the profession concerned;

3) the cost of travel and accommodation of the borrowers in connection with the participation in training;

4) the costs of childcare for children under the age of 7 in the case of single-parent borrowers and the costs of care for persons dependent on the borrowers within the meaning of the Act of 20 April 2004. o promotion of employment and labour market institutions for the time when they cannot hold care due to participation in trainings financed by the loan funds.

2. The expenditure referred to in paragraph 2. 1, they shall be documented by appropriate accounting evidence, in particular invoices or accounts, together with evidence of payment.

Chapter 10

Financial assistance mode

§ 33. [ The provision of financial assistance in competition mode] The Agency shall provide the financial assistance referred to in the Regulation in the competition mode advertised for:

1) project promoters-in the field of support projects for the development of human capital, support for strengthening the adaptability of entrepreneurs and support for the innovative project;

2) the entities referred to in § 18-in terms of support for the improvement of the qualifications of the training staff;

3) the entities referred to in § 21 par. 1-to conduct a consultative point;

4) the entities referred to in § 23 par. 1-in support of the testing and implementation of pilot services or for the provision of services previously tested and implemented as pilot services;

5) the entities referred to in § 24 par. 1-in terms of support for the system of adaptability of human resources by promoting entrepreneurial attirents;

6) the entities referred to in § 26a para. 1-in the field of support for mentor services for women.

§ 34. [ Competition rules] 1. The Agency shall conduct the contest, referred to in § 33 point 1, in accordance with the provisions of the Act of 6 December 2006. the principles of development policy.

2. The Agency shall conclude an agreement for support with the entity issued by the contest or following a positive consideration of the remedies referred to in the act mentioned in the paragraph. 1, within the time limit agreed between the parties after the submission of the complete documentation necessary for the conclusion of the contract.

§ 35. [ The information contained in the notice of competition] 1. The Agency shall conduct the contest referred to in § 33 points 2 to 6, informing about the commencation of the receipt of requests for support and the posting of the notice, in particular on the Agency's website.

2. The notice referred to in paragraph 2. 1, shall include in particular:

1) an indication of the place of publication of the competition documentation, containing, in particular, the criteria for selecting the projects and the application form for support;

2. the time limit for submitting applications;

3) an indication of the required documents confirming meeting the requirements by the applicants for support, including the certificates of the possession of the public debt arrears and the current write-off from the relevant registers or records;

4) the deadline for the contest;

5. the model of the contract for support.

3. In response to the competition notice, the applicant for support shall submit the application form referred to in paragraph 1. 2 point 1.

4. The Agency shall draw up a ranking list of proposals after evaluation of the submitted proposals. This list shall be published in the Public Information Bulletin on the Agency's website.

5. The Agency shall, in writing, inform each of the applicants of the results of the evaluation of the application submitted by him.

6. Within 14 days from the date of receipt of the information referred to in paragraph. (5) The applicant for support may request the Agency to reconsider the application for support. The request to reconsider the application should contain a statement of objections to the correctness of the assessment carried out.

(7) The Agency shall re-examine the application within 31 days from the date on which the applicant has lodged the support referred to in paragraph 1. (6) The Agency, when reconsidering the request, is bound by the scope of the allegations made by the applicant. In the event of a positive consideration, the Agency shall immediately adjust the ranking list.

8. The Agency shall in writing inform each of the entities applying for support of the outcome of the contest. The result of the competition is subject to the notice in the Public Information Bulletin on the Agency's website.

(9) The Agency shall conclude an agreement for support with an entity issued by a competition after the submission of the complete documentation necessary for its conclusion within a period to be agreed between the parties.

§ 36. [ Ensuring equal access to the assistance offered by the Agency] The Agency or the contractor shall direct the offer of the aid in question:

1) in § 27 par. 1-to the entities mentioned in § 27 paragraph. 2,

2) in § 29 par. 1 and 4-to the entities referred to in those provisions,

3) in § 31 par. 1-to the borrowers referred to in § 31 par. 2

-in such a way as to ensure equal access by those entities to the assistance offered by the Agency, in particular by posting on the website of the Agency or by the contractor for a notice of possible use of the aid.

§ 37. [ Application of provisions of the Act on the principles of development policy] Articles shall apply to the procedure for granting financial assistance. 37 of the Act of 6 December 2006. the principles of development policy.

§ 38. [ Application of the Regulation] The Regulation shall apply to the public aid referred to in the § 4 (1) 1 , granted until 31 December 2014. and to help de minimis Referred to in § 6 par. 1, granted until 31 December 2015.

Chapter 11

Transitional and final provisions

§ 39. [ Application of existing provisions] 1. Financial assistance agreements concluded before the date of entry into force of this Regulation shall be subject to the provisions of the existing provisions.

2. Applications submitted in the framework of competitions announced before the date of entry into force of this Regulation and of the support agreements concluded on the basis of these applications shall be subject to the provisions of the existing ones.

§ 40. [ Repealed provisions] Repealed Regulation of the Minister of Regional Development of 20 June 2008. on the provision by the Polish Agency for the Development of Financial Assistance in the framework of the Human Capital Operational Programme (Dz. U. Nr. 111, pos. 710, z Late. zm.).

§ 41. [ Entry into force] This Regulation shall enter into force on the day following that of the announcement.

§ 41.


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) According to art. 25 point 1 of the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. of 2014 items 1649 and from 2015 items (349) The minister responsible for regional development shall act as the managing authority for the operational programme for human capital.

[ 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] Repealed by Art. 46 of the Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013. on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000 (Dz. Urz. EU L 354 of 28.12.2013, p. 1), which entered into force on 1 January 2014.