Employers that took advantage of wages funding from the Guaranteed Employee Benefit Fund (based on Art. 15g of the Act on amendments to the act on special solutions connected with preventing, counteracting and fighting COVID-19, other communicable diseases and crises caused by such diseases) must account for the benefit within 30 days of the end of the support period. For that purpose, they should file documents confirming that the funds have been used correctly and documents confirming that employees for whom the benefit was granted were employed during the whole funding period with a competent voivodship labour office.
The main settlement document is a form entitled “Request settlement with regard to funds received to protect jobs from the Guaranteed Employee Benefit Fund”.
The settlement form to be filed with the voivodship labour office must be supplemented with necessary documents on the basis of which the aid spent could be verified:
- the list of employees to be prepared as at the request submission date based on which the employer submitted its request;
- the list of employees to whom the employer provided aid received from the Guaranteed Employee Benefits Fund for each month in which such aid was granted;
- documents confirming transfers of wages to employees or the receipt of wages in cash (e.g. bank statements) for each month in which the aid was received;
- a collective confirmation of social security premium transfers for each month in which the aid was received;
- a collective confirmation of personal income tax payments for each month in which the aid was received.
What is important, the amounts received in accordance with the request and not used by the employer must be refunded into the voivodship labour office’s account from which they were paid. The refund must be made within the deadline applicable to the submission of the settlement.
Then, the voivodship labour office will account for benefits granted to employers. The inspection will consist of two stages.
At the first stage, within 60 days of the settlement submission deadline, the voivodship labour office will conduct the initial verification of the settlement of funds received from the Guaranteed Employee Benefits Fund and the documentation confirming that the benefits and funds were used in accordance with their intended purpose. Such a verification will include in particular the analysis of the completeness and correctness of statements submitted by employers and the verification of amounts transferred and actually used.
Then, at the second stage, the voivodship labour office will conduct the final verification of the documentation confirming the use of the benefits and funds in accordance with their intended purpose and will finally approve the settlement of funds received to protect jobs from the Guaranteed Employee Benefits Fund. The second inspection stage may be conducted within 3 years of the deadline for the submission of the settlement and documentation confirming the data in the settlement, as set out in the agreement between the employer and the head of the voivodship labour office.