Forgiveness is possible for the 54 codes of the Polish Business Classification.

Forgiveness is possible for businesses whose actual scope of business as disclosed in the CEIDG/KRS registers on 31 December 2019 included at least one of the 54 codes of the Polish Business Classification identified in the regulations governing the shield. The assumption is that this should apply to the industries that were affected by the pandemic to the greatest degree. 

Additionally, to obtain forgiveness of 100% a business must: 

• have continued its business activity (for instance, it cannot have suspended its business activity or launched a liquidation procedure), 
• have recorded a sufficiently large decline of revenue (at least 30%),
• not have been an enterprise in trouble as at 31 December 2019.

If you satisfy these conditions, then you will not have to repay the subsidy, even if your company conducted dismissals in the meantime. Ultimately, the decision on total forgiveness belongs to PFR which will check whether these conditions are satisfied, chiefly on the basis of the declaration submitted in the settlement. That is why it is so important to fill it out correctly.
 

Find more in the PRO HR May 2021.