{"id":1672,"date":"2015-01-08T11:55:02","date_gmt":"2015-01-08T10:55:02","guid":{"rendered":"https:\/\/invest-park.com.pl\/?page_id=1672"},"modified":"2019-11-13T11:03:56","modified_gmt":"2019-11-13T10:03:56","slug":"examples-of-counting-the-value-of-public-aid","status":"publish","type":"page","link":"https:\/\/archiwum.invest-park.com.pl\/en\/examples-of-counting-the-value-of-public-aid\/","title":{"rendered":"Examples of counting the value of public aid"},"content":{"rendered":"

The status of an enterprise influences the amount of public aid. The smaller the enterprise the bigger the percentage of provided aid can be granted.<\/strong><\/p>\n\n\n\n\n\n\n\n
Size of enterprise<\/th>\nLubuskie and Opolskie Province<\/th>\nDolno\u015bl\u0105skie and Wielkopolskie Province<\/th>\n<\/tr>\n
large<\/td>\nup to 35%<\/td>\nup to 25%<\/td>\n<\/tr>\n
medium<\/td>\nup to 45%<\/td>\nup to 35%<\/td>\n<\/tr>\n
small and micro<\/td>\nup to 55%<\/td>\nup to 45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Example No. 1<\/strong><\/p>\n

Size of enterprise: small<\/strong><\/p>\n

Location: Opolskie Province<\/strong><\/p>\n

Investment expernses:<\/span><\/p>\n\n\n\n\n\n
Land:<\/td>\n200.000 PLN<\/td>\n<\/tr>\n
Machines, devices:<\/td>\n300.000 PLN<\/td>\n<\/tr>\n
Buildings, constructions<\/td>\n300.000 PLN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total cost of new investment: <\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0800.000 PLN<\/strong><\/p>\n

Intensity of public aid:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a055%<\/strong><\/p>\n

Value of public aid granted:<\/strong><\/p>\n

Total cost of new investment x intensity of public aid =
\n800.000 PLN x 55% =440.000 PLN<\/strong><\/span><\/p>\n

440.000 PLN<\/strong><\/span> is the value of public aid, meaning the value of not paid income tax<\/strong><\/p>\n

Income tax rate = 19%<\/strong><\/p>\n

Value of income exempt from tax:440.000 PLN<\/span><\/em><\/strong> \u00a0\/ 19% =\u00a0 2\u00a0315\u00a0789,47 z\u0142<\/span><\/strong><\/em><\/p>\n

 <\/p>\n

 <\/p>\n

Example No. 2<\/strong><\/p>\n

Size of enterprise: medium<\/strong><\/p>\n

Location: Wielkopolskie Province<\/strong><\/p>\n

Investment expernses:<\/span><\/p>\n\n\n\n\n\n
Land:<\/td>\n500.000 PLN<\/td>\n<\/tr>\n
Machines, devices:<\/td>\n700.000 PLN<\/td>\n<\/tr>\n
Buildings, constructions<\/td>\n4.000.000 PLN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total cost of new investment: <\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a05.200.000 PLN<\/strong><\/p>\n

Intensity of public aid:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a035%<\/strong><\/p>\n

Value of public aid granted:<\/strong><\/p>\n

Total cost of new investment x intensity of public aid =
\n5.200.000 PLN x 35% =1.820.000 PLN<\/strong><\/span><\/p>\n

1.820.000 PLN<\/strong><\/span> is the value of public aid, meaning the value of not paid income tax<\/strong><\/p>\n

Income tax rate = 19%<\/strong><\/p>\n

Value of income exempt from tax:1 820 000 PLN<\/span><\/em><\/strong> \u00a0\/ 19% =\u00a0 9 578 947,37 PLN<\/span><\/strong><\/em><\/p>\n

 <\/p>\n

 <\/p>\n

Example No. 3<\/strong><\/p>\n

Size of enterprise: large<\/strong><\/p>\n

Location: Dolno\u015bl\u0105skie Province<\/strong><\/p>\n

Investment expernses:<\/span><\/p>\n\n\n\n\n\n
Land:<\/td>\n2 000 000 PLN<\/td>\n<\/tr>\n
Machines, devices:<\/td>\n45 000 000 PLN<\/td>\n<\/tr>\n
Buildings, constructions<\/td>\n5 500 000 PLN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total cost of new investment: <\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a052 500 000 PLN<\/strong><\/p>\n

Intensity of public aid:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a025%<\/strong><\/p>\n

Value of public aid granted:<\/strong><\/p>\n

Total cost of new investment x intensity of public aid =
\n52 500 000 PLN x 25% = 13 125 000 PLN<\/strong><\/span><\/p>\n

13 125 000 PLN<\/strong><\/span> is the value of public aid, meaning the value of not paid income tax<\/strong><\/p>\n

Income tax rate = 19%<\/strong><\/p>\n

Value of income exempt from tax:13 125 000 PLN<\/span><\/em><\/strong> \u00a0\/ 19% =\u00a0 69 078 947,40 PLN<\/span><\/strong><\/em><\/p>\n

 <\/p>\n

 <\/p>\n

Example No. 4<\/strong><\/p>\n

Size of enterprise: small<\/strong><\/p>\n

Location: Opolskie Province<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Number of new employees: 8<\/strong><\/p>\n

Average gross salary:3000 z\u0142<\/strong><\/p>\n

Compulsory social insurance contributions:<\/p>\n

Retirement contribution (9,76%): 292,8 z\u0142<\/p>\n

Occupational injury insurance (1,93%): 57,9 z\u0142<\/p>\n

Pension contribution (6,5%): 195 z\u0142<\/p>\n

The Labour Fund (2,45%): 73,5 z\u0142<\/p>\n

The Guaranteed Employment Benefit Fund (Polish FG\u015aP) (0,10%): 3 z\u0142<\/p>\n

Total: 622,2 z\u0142<\/strong><\/p>\n

Average monthly employment cost for 1 person:3 622,2 z\u0142<\/strong><\/p>\n

Total cost of employment in the period of two years:695 462,4 z\u0142<\/strong><\/p>\n

Intensity of public aid:<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 55%<\/strong><\/p>\n

Value of public aid granted:<\/strong><\/p>\n

Two year costs of employment x intensity of public aid =695\u00a0462,4 z\u0142 <\/strong>x 55% = 382\u00a0504,32 z\u0142<\/strong><\/span><\/p>\n

382\u00a0504,32 z\u0142<\/strong><\/span> is the value of public aid, meaning the value of not paid income tax<\/strong>.<\/p>\n

Income tax rate = 19% <\/strong><\/p>\n

Value of income exempt from tax:382\u00a0504,32 z\u0142<\/span><\/strong> \u00a0\/ 19% =\u00a0 2\u00a0013\u00a0180,63 z\u0142<\/span><\/strong><\/p>\n

<\/span><\/p>\n

Large Investment Project<\/strong><\/p>\n

Large Investment Project is a new investment of which eligible costs to be covered by public aid are higher than the value of 50 mln EUR according to The National Bank of Poland (NBP) exchange rate published on the day that the permit was granted.<\/p>\n

A new investment that is started by the same entrepreneur or another entrepreneur from the same capital group in the period of three years from the beginning of activities on another investment covered with public aid in the same subregion distinguished on level three (NTS 3) is said to be part of this same investment.
\nIn the condition of regional public aid granted to an entrepreneur for realisation of Large Investment Project the maximum amount of aid is set according to the equation:<\/p>\n

I = R x (50 mln euro + 0,5 x B + 0 x C)<\/strong><\/p>\n

Where:<\/p>\n

I – maximum amount of public aid for a Large Investment Project,
\nR – intensity of public aid for the region where the investment will take place,
\nB – the value of public aid eligible costs exceeding 50 million EUR but not higher than 100 million EUR,
\nC- the value of public aid eligible costs exceeding 100 million EUR.<\/p>\n

 <\/p>\n

Example no.5<\/strong><\/p>\n

Size of enterprise: large<\/strong><\/p>\n

Location: Dolno\u015bl\u0105skie Province<\/strong><\/p>\n

\u00a0<\/strong>Investment expernses:<\/p>\n\n\n\n\n\n
Land:<\/td>\n5\u00a0000 000 EUR<\/td>\n<\/tr>\n
Machines, devices:<\/td>\n90\u00a0000 000 EUR<\/td>\n<\/tr>\n
Buildings, constructions<\/td>\n10 000 000 EUR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total cost of new investment:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0105 000 000 EUR<\/strong><\/p>\n

Intensity of public aid: <\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 25%<\/strong><\/p>\n

Value of public aid granted:<\/strong><\/p>\n

According to the equation for big investment projects<\/p>\n

25% (50\u00a0000\u00a0000 EUR + 0,5 x 50\u00a0000\u00a0000 EUR + 0 x 5\u00a0000\u00a0000 EUR) = 75\u00a0000\u00a0000 EUR x 25% = 18\u00a0750\u00a0000 EUR<\/strong><\/span><\/p>\n

18\u00a0750 000 EUR<\/strong><\/span> is the value of public aid, meaning the value of not paid income tax<\/strong><\/p>\n

Income tax rate = 19% <\/strong><\/p>\n

Value of income exempt from tax: 18\u00a0750\u00a0000 EUR<\/strong> \/ 19% = 98\u00a0684\u00a0210,53 EUR<\/span><\/strong><\/p>\n

If an entrepreneur would like to get higher public aid for Large Investment Project with costs exceeding 100 million EUR that is the outcome of the equation he\/she needs to obtain permission from the European Commission.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

The status of an enterprise influences the amount of public aid. The smaller the enterprise the bigger the percentage of provided aid can be granted. Size of enterprise Lubuskie and Opolskie Province Dolno\u015bl\u0105skie and Wielkopolskie Province large up to 35% up to 25% medium up to 45% up to 35% small and micro up to <\/p>\n

Read More…<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1672","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nExamples of counting the value of public aid - WSSE "INVEST-PARK". Wa\u0142brzyska Specjalna Strefa Ekonomiczna "INVEST-PARK".<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/archiwum.invest-park.com.pl\/en\/examples-of-counting-the-value-of-public-aid\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Examples of counting the value of public aid - WSSE "INVEST-PARK". 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