TEM kriteerit / MEAE criteria

TEM:in kriteeristö tuen saantia varten

Saadakseen tukea yksinyrittäjän tulee täyttää tiettyjä kriteerejä. Näitä TEM:in asettamia kriteerejä ovat:

• Yksinyrittäjällä tarkoitetaan tässä päätoimista yrittäjää yritysmuodosta (toiminimi, ky, ay, oy tai osk) riippumatta. Myös ns. “kevytyrittäjät” ja freelancerit voivat hakea tukea. Tuen saaminen edellyttää, ettei yrittäjällä ole palkattua työvoimaa hakemushetkellä.

• Päätoimisella yksinyrittäjällä tarkoitetaan yrittäjää, jolla on yrittäjän eläkevakuutus (YEL-vakuutus-numero) tai joka voi esittää vähintään vuosittaisen 20 000 euron yrittäjätulon tai laskutuksen. Mikäli yritys on aloittanut alle 6 kk sitten, yrittäjän tulee osoittaa, että ilman koronaa tulot olisivat olleet vähintään 20 000 euroa.

• Liitteeksi tarvitaan tilinpäätös 2019/viimeisin tilinpäätös TAI Veroilmoitus 2019/viimeisin veroilmoitus. Lisäksi tarvitaan jäljennökset kirjanpidosta ja/tai tiliotteista sen todentamiseksi miten myynti ja kustannukset ovat kehittyneet 2020. “Kevytyrittäjät” ja freelancerit todistavat toiminnan kannattavuuden ja koronan aiheuttaman tulomenetyksen parhailla mahdollisilla tositteilla.

• 16.4.2020 saadun tiedon perusteella verovelkatodistus-liite on pakollinen kaikilta

• Yritystoiminnan taloudellisen tilanteen ja liikevaihdon heikentyminen 16.3.2020 jälkeen on todennettava jäljennöksillä kirjanpidosta ja/tai tiliotteista (kulut ja myyntituotot). Merkittävänä heikentymisenä voidaan pitää sitä, että myyntituotot ovat laskeneet 30 % tai enemmän.

• Yksinyrittäjällä arvioidaan olevan edellytykset kannattavaan toimintaan, mikäli yritystoiminta on ollut kannattavaa vuoden 2019 tilinpäätökseen tai ennakkoveroilmoitukseen perustuen. Mikäli yksinyrittäjällä on verovelkaa, hänellä tulee olla Verohallinnon hyväksymä suunnitelma verovelan maksamiseksi. Kannattavan toiminnan arvioinnissa voidaan ottaa huomioon yksinyrittäjän selvitys poikkeuksellisesta tilanteesta vuonna 2019.

• Avustusta voidaan myöntää 16.3.2020 – 31.8.2020 välillä yksinyrittäjän toiminnasta aiheutuneisiin kustannuksiin yksinyrittäjän toiminnan vakauttamiseksi. Yksinyrittäjät voivat hakea avustusta 30.9.2020 saakka.

• Tukea voi hakea rinnakkain yrittäjille tulossa olevan laajennetun työttömyystuen kanssa.

• Hakijan tulee huolehtia, ettei eri päätöksillä myönnettyjen de minimis –tukien määrä ylitä sallittua maksimimäärää. De minimis -tuki tarkoittaa julkista yritystukea, jonka määrän Euroopan Unioni on tulkinnut niin vähäiseksi, ettei se vääristä kilpailua tai vaikuta EU-jäsenvaltioiden väliseen kauppaan. Yritykselle voidaan myöntää enintään 200 000 euroa de minimis -tukea kolmen peräkkäisen verovuoden kuluessa. Maantiekuljetusten alalla toimivalle yritykselle de minimis -tukea voi olla enintään 100 000 euroa. Tukipäätöksessä on ilmoitettu, jos kyseessä on de minimis -tuki. Lisätietoa: https://tem.fi/vahamerkityksinen-tuki-eli-de-minimis-tuki

• Yksinyrittäjäavustusta myönnetään yrittäjäkohtaisesti. Mikäli yksinyrittäjällä on useita yrityksiä, joissa hän työskentelee, avustusta myönnetään sille yritykselle, jossa yrittäjä työskentelee päätoimisesti. Yrityksessä saattaa olla useita yrittäjäasemassa olevia henkilöitä, jotka eivät siis ole palkansaajan asemassa (työsuhteessa), mutta ei välttämättä yhtään työsuhteista henkilöä.

• Mikäli yksinyrittäjällä on sivu- tai liitännäiselinkeino, tulkitaan se sivutoimiseksi yksinyrittäjyydeksi, mikä ei oikeuta avustukseen.

Takaisin https://novago.fi/yksinyrittajanavustus/

Kysymyksiä ja vastauksia yksinyrittäjien tuesta koronavirustilanteessa (TEM)

Who can apply for support?                             

A sole entrepreneur refers to an entrepreneur who is operating in Finland and who does not have any paid employees. It depends on the applicant’s situation at the time of application whether they are considered a sole entrepreneur or not. An entrepreneur who has laid off their employees is not considered to be a sole entrepreneur, while an entrepreneur who has made their employees redundant is considered to be a sole entrepreneur.

The support shall be granted to cover the costs arising from the sole entrepreneur’s business activities. Any full-time entrepreneur regardless of the form of the company (private trader, limited partnership, general partnership, limited liability company or co-operative) will be considered to be a sole entrepreneur in this context. “Light entrepreneurs” and freelancers can also apply for the support.

The condition for receiving support is that the company’s financial situation has significantly deteriorated and the turnover reduced due to the coronavirus epidemic. It has been estimated that the epidemic has begun to have a detrimental effect on the financial situation of sole entrepreneurs in Finland since 16 March 2020 when the state of emergency was declared and the Emergency Powers Act was introduced.

What costs is the support intended for?

The support for a sole entrepreneur is a one-off payment of EUR 2,000, meant for the sole entrepreneur’s estimated business costs such as the cost of premises and equipment acquired for business activities as well as accounting and other office expenses.

How do I apply for support?

MEAE criteria:

MEAE criteria for receiving support

In order to receive support, a sole entrepreneur must meet certain criteria. The criteria set by the Ministry of Economic Affairs and Employment includes:

  • Any full-time entrepreneur regardless of the form of the company (private trader, limited partnership, general partnership, limited liability company or co-operative) will be considered to be a sole entrepreneur in this context. “Light entrepreneurs” and freelancers can also apply for the support. To receive the support, the entrepreneur must not have any paid employees at the time of application.
  • To be considered a full-time entrepreneur, the person must be insured under the self-employed persons’ pension insurance (YEL insurance) or able to produce records of an annual entrepreneurial income or invoicing of at least EUR 20,000. If the business was established less than 6 months ago, the entrepreneur must show that without the coronavirus epidemic, the income would have been at least EUR 20,000.
  • Attachments needed include financial statements 2019 / latest financial statements OR tax return 2019 / latest tax return. In addition, copies of accounts and / or account statements are needed to verify how sales and costs have developed in 2020. “Light entrepreneurs” and freelancers shall prove the profitability of operations and the loss of income caused by the coronavirus with the best possible supporting documents.
  • On the basis of the information received on 16 April 2020, the tax debt certificate attachment is mandatory for everyone.
  • The deterioration of the company’s financial situation and turnover after 16 March 2020 must be verified by copies of the accounts and / or account statements (expenses and sales revenue). A 30% or larger decrease in sales revenue can be considered to be a significant decrease.
  • A sole entrepreneur is estimated to have the prerequisites for profitable operations if the business operations have been profitable based on the 2019 financial statements or the tax prepayment return. If a sole entrepreneur has tax debt, they must have a plan approved by the Finnish Tax Administration to pay the tax debt. The assessment of profitable operations may take into account the sole entrepreneur’s report on an exceptional situation in 2019.
  • Support may be granted between 16 March 2020 and 31 August 2020 for the costs incurred in operating as a sole entrepreneur in order to stabilise the sole entrepreneur’s business activities. Sole entrepreneurs can apply for the support until 30 September 2020.
  • Support can be applied for in parallel with the forthcoming extended unemployment benefit for entrepreneurs.
  • The applicant must ensure that the amount of de minimis aid granted on the basis of different decisions does not exceed the maximum permissable sum of aid. De minimis aid means public aid granted to companies. The European Union has interpreted the amount of the aid as being so small that it does not distort competition or affect trade between EU member states. A maximum of EUR 200,000 of de minimis aid may be granted to a company during three consecutive fiscal years. De minimis aid of up to EUR 100,000 may be granted to a company active in the field of road transport. The aid decision shall state if de minimis aid has been granted. For more information, please visit: https://tem.fi/vahamerkityksinen-tuki-eli-de-minimis-tuki
  • The support for sole entrepreneurs is granted on an individual basis. If a sole entrepreneur has several companies in which they work, the support is granted to the company in which the entrepreneur works full-time. There may be several people in an entrepreneurial position in a company, who therefore do not have the status of a wage earner (employed), but there may not necessarily be any employed people.
  • If a sole entrepreneur has a secondary or ancillary trade, it is interpreted as part-time sole entrepreneurship, which does not qualify for the support.

Application time

The support can be granted for costs that incurred between 16 March 2020 and 31 August 2020. The support is available for a fixed period of time with the final deadline for applications on 30 September 2020.

General information about the application process

A sole entrepreneur needs to apply for the support in writing from the municipality in which their business is registered (the business domicile registered in the Business Information System). When granting a one-off payment, the entrepreneur’s salary is not considered to be a business cost. Therefore, the support will not be considered as income for the entrepreneur. This support is intended to help the sole entrepreneur to cope with the challenging economic situation caused by the coronavirus epidemic. The calculated amount is fixed, and the beneficiary is not obliged to provide proof of costs when applying for the support or afterwards.

The Ministry of Economic Affairs and Employment grants coronavirus-related support to sole entrepreneurs through municipalities. In the Western Uusimaa region, the municipalities (Hanko, Inkoo, Lohja, Raseborg and Siuntio) have agreed on a common approach regarding the support. The support is applied for the following way: Novago Business Development Ltd, which is owned by the municipalities, receives applications electronically via its website ( www.novago.fi ). Applications will be processed on a first-come, first-served basis. Municipalities will then make decisions to grant or reject support and make the payments to the entrepreneurs whose application has been approved.

In the event that the applicant has provided incorrect information, the agreement between the municipality and the applicant stipulates that the beneficiary must immediately return the support received incorrectly, excessively or clearly unduly, and that the municipality may demand repayment of the paid support in the case of misuse of aid.

This support includes de minimis aid of EUR 2,000. On the basis of Commission Regulation (EU) No 1407/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (Official Journal of the European Union, L 352, 24 December 2013), public support may be granted to a company in the form of de minimis aid up to EUR 200,000 (for companies providing road transport services, the amount of aid will not exceed EUR 100,000) during the current financial year and the previous two financial years. In addition to the beneficiary’s de minimis aid, the maximum amount of de minimis aid also includes de minimis aid granted in Finland to other Finnish companies in the same group or to other Finnish companies that have a link to the beneficiary company in accordance with Commission Regulation (EU) No 1407/2013 Article 2 (2). The beneficiary is responsible for ensuring that the total amount of de minimis aid granted by various parties (e.g. ministries, authorities under ministries, Business Finland, Finnvera Oyj, municipalities, regional councils) does not exceed this amount. The beneficiary is obliged to inform the municipality of the amounts and dates of all de minimis aid received by itself and other related companies referred to above.

Back to : https://novago.fi/yksinyrittajanavustus/

Kysymyksiä ja vastauksia yksinyrittäjien tuesta koronavirustilanteessa (TEM)

Kaikissa tukeen liittyvissä kysymyksissä voi olla yhteydessä
Novago Yrityskehityksen yritysneuvojiin.