Figure 1
Number of decisions and the budget of coronavirus state aid approved by the European Commission in 2020.
Source: author’s calculations based on the European Commission decision (https://ec.europa.eu/competition-policy/state-aid/coronavirus_en).
Figure 2
Forms of COVID-19 State aid approved by the European Commission in 2020.
Source: see Figure 1.
COVID-19, coronavirus disease-2019.
Table 1
COVID-19 state aid measures offered to entrepreneurs in Poland in 2020
| Measures | Donors |
|---|---|
| Support instruments created on the basis of resources from European funds offered, both those from the previous financial perspective and the then current one, namely, for 2014–2020: Guarantees “Liquidity loans” that were written off at later stages. | Bank Gospodarstwa Krajowego (Bank of National Economy), Polish Agency for Enterprise Development, and other institutions implementing the EU funds |
| Exemption from the duty to pay social security contributions “Work suspension” benefits | ZUS |
| Grants to cover the current running costs of a business to microenterprises and small-sized companies Grants to protect existing jobs | Regional and county labor offices |
| Subsidizing salaries and wages of disabled employees and workers Refunds of costs of the adjustment of workplaces to the needs of disabled workers Hiring employees who assist disabled workers Training disabled workers | State Fund for Rehabilitation of Disabled People (PFRON) |
| Subsidies to entertainment industry | Ministry of Culture and National Heritage |
| Subsidizing the running costs of a business to sole proprietorships that do not have employees Subsidizing employees’ remuneration and social security contributions to SMEs Subsidizing employees’ remuneration and social security contributions to NGOs and organizations of public benefit | Regional and local authorities (governors, strarosts, mayors, and heads of villages and municipal councils) |
| Exemption from property tax Exemption from rent and long-lease payments, as well as from rent for use | Local authorities |
| Suspension of charges (property tax, rent for spaces that were leased from local authorities, or other civil law liabilities) | Local authorities |
[i] Source: Decisions of the European Commission on Polish State Aid measures.
[ii] COVID-19, coronavirus disease-2019; NGO, nongovernmental organization; SME, small- and medium-sized enterprises; ZUS, Social Insurance Institution.
Figure 3
Structure of coronavirus state aid budgeted and used in Poland in 2020 (billions of EUR).
Source: Own calculations based on the data of the European Commission and the OCCP.
Decisions of the European Commission on Polish State Aid measures.
COVID-19, coronavirus disease-2019; OCCP, Office of Competition and Consumer Protection.
Figure 4
Coronavirus state aid value and number of cases in Poland in 2020.
Note: A – grants and subsidies; C – soft loans; and D – guarantees and collaterals.
Source: Author’s calculations based on the data of the OCCP.
Figure 5
Structure of state aid granted in relation with COVID-19 in Poland in 2020 by type and beneficiary size.
Note: A – grants; C – soft loans; and D – guarantees. Internal circle: cases of state aid; external circle: value of granted state aid.
Source: Author’s calculations based on the data of the OCCP.
COVID-19, coronavirus disease-2019; OCCP, Office of Competition and Consumer Protection.
Table 2
Share of economic entities by size in key economic indicators in Poland in 2020
| Enterprises | Share in the total business population | Share in employment | Share in GDP generation |
|---|---|---|---|
| Total | 100% | 100% | 100% |
| Micro | 96.1% | 38.4% | 19.60% |
| Small | 2.9% | 11.7% | 13.00% |
| Medium | 0.8% | 16.9% | 20.30% |
| Large | 0.2% | 32.9% | 47.10% |
[i] Source: Author’s calculations based on data of Statistics Poland (https://bdl.stat.gov.pl/BDL/dane/podgrup/temat/25/377).
[ii] GDP, gross domestic product.
Figure 6
Structure of state aid granted in connection with COVID-19 in Poland in 2020 by beneficiary size.
Note: Internal circle: cases of granted state aid; external circle: value of granted state aid.
Source: Author’s calculations based on the data of the OCCP.
COVID-19, coronavirus disease-2019; OCCP, Office of Competition and Consumer Protection.
Table 3
Structure of state aid granted in the form of soft loans in connection with COVID-19 in Poland in 2020
| Aid | Enterprises | Share in a given form | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Micro | Small | Medium | Large | |||||||
| Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | |
| Repayable advance C1.5 | 41.7 | 83.6 | 38.5 | 14.3 | 19.8 | 2.1 | 0.0 | 0.0 | 86.01 | 16.15 |
| Conditionally waived loans C1.4 | 99.3 | 99.3 | 0.3 | 0.3 | 0.0 | 0.0 | 0.3 | 0.3 | 13.64 | 83.69 |
| Preferential loan C1.1 | 17.9 | 68.2 | 12.0 | 24.7 | 4.7 | 4.3 | 65.4 | 2.8 | 0.34 | 0.07 |
| Deferred tax payment C2.1 | 6.6 | 59.2 | 4.8 | 18.6 | 8.1 | 9.5 | 80.4 | 12.8 | 0.00222 | 0.05 |
| Distribution of tax payments in installments C2.2 | 42.0 | 45.5 | 0.2 | 18.2 | 2.1 | 18.2 | 55.7 | 18.2 | 0.00098 | 0.0005 |
| Postponement of the payment date C2.4 | 63.5 | 84.7 | 32.1 | 10.9 | 3.9 | 3.6 | 0.5 | 0.7 | 0.00080 | 0.0127 |
| Payment in installments C2.5 | 67.2 | 83.5 | 9.6 | 12.1 | 17.0 | 2.2 | 6.2 | 2.2 | 0.00073 | 0.0042 |
| Postponement of payment of tax arrears with interest C2.1.2 | 50.8 | 84.2 | 14.0 | 6.0 | 8.4 | 3.8 | 26.8 | 6.0 | 0.00033 | 0.0231 |
| Postponement of the payment of the overdue fee C2.4.1 | 1.9 | 93.3 | 0.0 | 0.0 | 98.1 | 6.7 | 0.0 | 0.0 | 0.00020 | 0.0007 |
| Spreading the payment of tax arrears with interest in installments C2.3.1 | 55.2 | 75.6 | 2.5 | 17.1 | 40.8 | 2.4 | 1.5 | 4.9 | 0.00011 | 0.0019 |
| Payment in installments of the overdue fee C2.5.1 | 33.7 | 66.7 | 66.3 | 33.3 | 0.0 | 0.0 | 0.0 | 0.0 | 0.00003 | 0.0001 |
| Total | 49.5 | 96.7 | 33.2 | 2.6 | 17.0 | 0.4 | 0.3 | 0.2 | 100.0 | 100.00 |
[i] Notes: Cells marked in gray indicate bigger share of a given group of enterprises in received state aid in terms of value or number of cases compared, respectively, to the share in generation of GDP or the total population of businesses.
[ii] Source: Author’s calculations based in the data of the OCCP.
[iii] COVID-19, coronavirus disease-2019; GDP, gross domestic product; OCCP, Office of competition and consumer protection.
Figure 7
Share of beneficiaries of coronavirus state aid in different forms of soft loans in 2020.
Source: Author’s calculations based on the OCCP data.
OCCP, Office of Competition and Consumer Protection.
Table 4
Structure of state aid granted in the form of grants or subsidies in connection with COVID-19 in Poland in 2020
| Aid | Enterprises | Share in a given form | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Micro | Small | Medium | Large | |||||||
| Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | Share in the value of aid, % | Share in the number of state aid cases, % | |
| Fee cancellation A2.10 | 63.9 | 92.4 | 34.7 | 7.5 | 1.4 | 0.1 | 0.0 | 0.0 | 61.85 | 90.32 |
| Grants A1.1 | 53.1 | 92.9 | 22.1 | 5.1 | 22.5 | 1.6 | 2.3 | 0.3 | 37.77 | 9.51 |
| Tax exemption A2.1 | 26.4 | 76.0 | 22.2 | 16.7 | 19.7 | 5.0 | 31.6 | 2.3 | 0.27 | 0.12 |
| Bank loan interest subsidies A1.2 | 5.5 | 33.5 | 32.6 | 35.4 | 40.4 | 23.8 | 21.6 | 7.3 | 0.05 | 0.01 |
| Reduction in the amount of the fee A2.4 | 32.3 | 80.0 | 23.4 | 10.4 | 12.2 | 6.3 | 32.1 | 3.4 | 0.04 | 0.02 |
| Fee waiver A2.5 | 55.8 | 81.5 | 25.9 | 11.5 | 11.3 | 4.1 | 7.0 | 2.9 | 0.02 | 0.01 |
| Failure to collect a toll A2.7 | 39.8 | 78.6 | 15.3 | 14.3 | 37.8 | 2.4 | 7.1 | 4.8 | 0.0016 | 0.00 |
| Refund A1.4 | 76.1 | 88.9 | 23.9 | 11.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0008 | 0.00 |
| Tax deduction A2.2 | 25.3 | 62.5 | 35.8 | 25.0 | 27.5 | 4.2 | 11.4 | 8.3 | 0.0004 | 0.00 |
| Reduction or reduction reducing the tax base or the amount of tax A2.3 | 66.3 | 75.0 | 28.3 | 15.6 | 5.4 | 9.4 | 0.0 | 0.0 | 0.0003 | 0.00 |
| Cancellation of late payment interest A2.11 | 50.9 | 80.1 | 24.5 | 8.4 | 17.5 | 5.3 | 7.2 | 6.2 | 0.0002 | 0.00 |
| Failure to collect tax A2.6 | 64.2 | 80.0 | 35.8 | 20.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0001 | 0.00 |
| Total | 59.7 | 92.4 | 29.9 | 7.3 | 9.4 | 0.3 | 1.0 | 0.0 | 100.00 | 100.00 |
[i] Notes: Cells marked in gray indicate a bigger share of a given group of enterprises in the received state aid in terms of value or number of cases compared, respectively, to the share in generation of GDP or the total population of businesses.
[ii] Source: Author’s calculations based on data from the OCCP.
[iii] COVID-19, coronavirus disease-2019; GDP, gross domestic product; OCCP, Office of Competition and Consumer Protection.
Figure 8
Share of coronavirus state aid beneficiaries in different types of grants and subsidies in 2020.
Source: Author’s calculations based on OCCP data.
OCCP, Office of competition and consumer protection.
Figure 9
Value of state aid granted in the form of guarantees to large and medium-sized enterprises (in millions of EUR).
Source: Author’s calculations based on OCCP data.
OCCP, Office of Competition and Consumer Protection.