The amount of co-financing of training costs of one juvenile employee is
1) in the case of vocational training with a training period of 36 months - PLN 8,081. If the duration of training is shorter than 36 months, the amount of co-financing is proportional to the duration of training;
2) for apprenticeship to perform specific work (for each full month of work) - up to PLN 254
3) in the case of vocational training in professions identified by the minister competent for education and training in the forecast of the demand for workers in the occupations of vocational education and training in the national and provincial labour market, the amount of funding of training costs of one young worker in the case of vocational training is up to PLN 10 000. Part II of the forecast includes professions in which the amount of co-financing of training costs of one young worker who started learning the profession from the school year 2019/2020 is up to PLN 10,000, if the profession is taught at the level of the industry school of the first degree.
The amounts of co-financing are subject to indexation with the price index of consumer goods and services in general, if this index in the calendar year preceding the year in which the co-financing is paid is at least 105%.
In the event that an employment contract for professional training is terminated for reasons beyond the control of the employer and a juvenile employee learns a profession under an employment contract for professional training with another employer - the amount of co-financing shall be divided among all employers, proportionally to the number of months of vocational training conducted by them. The subsidy is not due to the employer with whom the contract of employment for professional training was terminated due to the fault of the employer.
According to Article 122, paragraph 11 of the Education Act, funding for training costs of juvenile workers granted to the entity conducting economic activity within the meaning of art. 2, point. 17 of the Act of 30 April 2004 on proceedings in public aid cases, constitutes de minimis aid granted in accordance with the conditions specified in the Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid or the Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agricultural sector.
According to Art.2 of the Law on Crafts:
(1) Craft is the professional performance of economic activity by:
1) a natural person, using professional qualifications of that person and his/her own work,
in his own name and on his own account - if he is a micro-entrepreneur, a small entrepreneur or a medium entrepreneur within the meaning of the Act of 6 March 2018. - Entrepreneurs Law or
2) partners in a civil partnership of natural persons within the scope of their jointly conducted business activity - if they individually and jointly meet the conditions specified in item 1, or
3) a general partnership, using the professional qualifications referred to in Article 3.1.2 or 3, all partners and their own work - if it is a micro-entrepreneur, small entrepreneur or medium entrepreneur within the meaning of the Act of 6 March 2018. - Entrepreneurs' Law, or
4) a limited partnership of natural persons, using the professional qualifications referred to in Article 3 (1) (2) or (3), all partners and their own work - if it is a micro-entrepreneur, small entrepreneur or medium entrepreneur within the meaning of the Act of 6 March 2018. - Entrepreneurs' Law, or
5) a limited joint-stock partnership of natural persons, using the professional qualifications referred to in Article 3 (1) (2) or (3), all partners and their own work - if it is a micro-entrepreneur, a small entrepreneur or a medium entrepreneur within the meaning of the Act of 6 March 2018. - Entrepreneurs Law, or
6) a one-person capital company established pursuant to Article 551 § 5 of the Act of 15 September 2000. - Code of Commercial Companies as a result of transformation of an entrepreneur who is a natural person, performing in his own name the business activity with the use of his professional qualifications and own work - if the resulting company is a micro-entrepreneur, a small entrepreneur or a medium entrepreneur within the meaning of the Act of March 6, 2018. - Entrepreneurs Law, or
7) the company referred to in points 3-5, if the business activity is carried out with the use of professional qualifications referred to in Article 3, paragraph 1, point 2 or 3, at least one partner and his own work, provided that the other partners are the spouse, ascendants or descendants of the partner, or
8) partners in a civil partnership of natural persons to the extent of the business activity conducted by them jointly, if the business activity is carried out using the professional qualifications of at least one partner and his own work, provided that the other partners are the spouse, ascendants or descendants of the partner and all partners together are a micro-entrepreneur, small entrepreneur or medium entrepreneur within the meaning of the Act of 6 March 2018. - The Law on Entrepreneurs.
4. Crafts shall not include commercial activities, hotel services, transport activities, services rendered in the exercise of liberal professions, medical services and manufacturing and service activities of fine artists and photographers.
(...)
6. A craftsman shall be a natural person referred to in paragraph (1)(1), (2) and (8) and a company referred to in paragraph (1)(3) to (7).
According to Art. 3 par. 5 of the same Act craftsmen employing workers for the purpose of vocational training in crafts are obliged to meet the conditions set out in separate provisions and to be members of one of the organizations referred to in Art. 7 par. 3 points 1 and 3 (i.e. the craft guild or chamber). partners in a civil law partnership of natural persons with respect to their jointly pursued business activity