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EU PolicyWatch

Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure PL-2020-14/662 Updated – measures in Poland

Anti-crisis shield: Deferral of social security contributions for self-employed and micro companies

Tarcza antykryzysowa: zwolnienia ze składek na ubezpieczenia społeczne

Country Poland , applies nationwide
Time period Open ended, started on 01 April 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Jan Czarzasty (Warsaw School of Economics)
Measure added 16 April 2020 (updated 29 September 2023)

Background information

Following the outbreak of the COVID-19 pandemic the government proposed the legislative package of measures intended to counter-act the direct economic effects of the public health crisis. The package, commonly referred to as the Anti-crisis Shield, consist of three legislative acts which all came into force on 1 April.

Of the three acts, the Act amending the Act on Special Measures regrading Prevention, Counteraction and Combating COVID-19 Other Contagious Diseases and Crisis Situations Related and Some Other act of Law is the key piece of legislation regarding the unfolding economic crisis. The Act (abbreviated as the “Special Act”) is a follow-up to the initial ad-hoc regulation introduced in early March.

Content of measure

The original act deals mostly with reorganization of work (allowing for a wide use of online work, not to be confused with telework of home-office) and care allowances for parents of children aged up to 8 forced to temporarily provide personal care due to closing of care facilities and schools.

In the area of supporting business to stay afloat the Special Act offers i.a. temporary exemptions from mandatory social security contributions for three months (March to May). It is available only to solo self employed and micro-companies (including the owner/operator). The aid is on request, some conditions apply.

Under the regulations some specific target groups may take advantage of the social security dues relief for three months (from March to May, all full months). Those who may apply include:

  • Micro-companies (with up to 9 staff), including the owner and operator
  • Solo self-employed whose monthly revenue does not exceed the amount of average pay multiplied by three.


The following updates to this measure have been made after it came into effect.

12 August 2021

The measure has been extended systematically. The circle of eligible entities (in terms of NACE sections) has been changing.

Use of measure

No information to date (May 2020).

Target groups

Workers Businesses Citizens
Does not apply to workers Solo-self-employed
One person or microenterprises
Does not apply to citizens

Actors and funding

Actors Funding
Company / Companies
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Informed Informed
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown


No involvement.

Views and reactions

Information provided to Social Dialogue Council, yet no consultations carried.


  • 01 April 2020: The Act of 31 March 2020 amending the Act on Special Measures regarding Prevention, Counteraction and Combating COVID-19 Other Contagious Diseases and Crisis Situations Related (Ustawa z dnia 31 marca 2020 r. o zmianie ustawy o szczególnych rozwiązaniach związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacji kryzysowych oraz niektórych innych ustaw (


Eurofound (2020), Anti-crisis shield: Deferral of social security contributions for self-employed and micro companies, measure PL-2020-14/662 (measures in Poland), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.