The Polish Development Fund (PFR) verifies the employee headcount for purposes of deciding whether the given applicant is a micro-enterprise, a small enterprise, or a medium-sized enterprise as at the last day of December. In this context, the Polish entrepreneurs law and the European Union regulation concerning average annual employment levels seem to be of no relevance.

Starting Monday, companies looking to tap the financial shield for aid have been asking our editors how they are supposed to establish their employee headcount predicating their classification as a micro-enterprise, small, or medium-sized enterprise. Not an unreasonable question: in some places, the rules refer to 31 December 2019,  and in others – to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, which does not make mention of any specific date (...)

 

The full text of this article is available (in Polish) on www.prawo.pl. If you are interested in an English-language version, please contact: kontakt@gessel.pl