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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-2020-40/1634 Updated – measures in Poland

Social partners address economic challenges: personal and corporate income tax

Ogólnopolscy partnerzy społeczni zajmują stanowisko w sprawie wyzwań dla gospodarki: podatek dochodowy od osób fizycznych i prawnych

Country Poland , applies nationwide
Time period Open ended, started on 30 September 2020
Context COVID-19
Type Non-binding recommendations or other texts
Category Promoting the economic, labour market and social recovery
– Other
Author Jan Czarzasty (Warsaw School of Economics)
Measure added 30 December 2020 (updated 12 August 2021)

Background information

Following the spring outbreak of COVID-19 and hasty implementation of anti-crisis government policies, virtually no social dialogue at the central level has been taking place. The situation became even more tense after an attempted move by the government to limit the autonomy of the Social Dialogue Council (RDS), the central tripartite body see case PL-2020-13/1158 .

In late summer the climate started to improve somewhat see case PL-2020-10/1378 and in late September RDS met for the first time in several months, which resulted in a series of bipartite (employee and employers sides, no government) resolutions on vital issues of the body's interest in the current situation.

This entry is about the Resolution no. 91. The Resolution expresses disapproval for the intended changes to fiscal regulations on PIT and CIT pushed through by the government without proper social consultation.

Content of measure

The Resolution 91 does not include any specific postulates, as its main purpose is to protest against governmental plans which are described as violating the fundamental rules of social dialogue by using tactics of a "last-minute throw in", so that in procedural terms the process is conducted properly but social partners are de facto left with no time to react.

As stated in the Resolution the protest "is due to the fact that the employees' side and the employers' side are prevented from expressing their opinions to the draft within the statutory deadline. [...] The employees' side and the employers' side of the Social Dialogue Council had only two working days to express a position on a very important project with far-reaching business and financial implications for employers and employees. The draft envisages, inter alia, taxing tens of thousands of limited partnerships and some general partnerships with CIT, cancellation of the abolition relief or obligating largest companies to make their tax strategies publicly known".


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

11 August 2021

The initiative has had no impact on the government's policies. Furthermore, the planned changes in the tax system (part of the New Polish Deal strategy) are expected to go into different direction than proposed by the social partners.

Use of measure

The bipartite resolutions have declaratory power and symbolic meaning only, as government does not have to acknowledge any postulates of social partners expressed in such form.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Applies to all citizens

Actors and funding

Actors Funding
Social partners jointly
No special funding required

Social partners

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

Trade unions Employers' organisations
Role Agreed (outcome) incl. social partner initiative Agreed (outcome) incl. social partner initiative
Form Consultation through tripartite or bipartite social dialogue bodies Consultation through tripartite or bipartite social dialogue bodies

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

  • Social partners jointly
  • Main level of involvement: Peak or cross-sectoral level


The resolution emerged as a result of the social partner's initiative.

Views and reactions

The resolution emerged as a result of the social partner's initiative.



Eurofound (2020), Social partners address economic challenges: personal and corporate income tax, measure PL-2020-40/1634 (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.