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Factsheet for measure PL-2021-1/1630 Updated – measures in Poland

Financial Shield 2.0: Micro enterprises

Tarcza Finansowa 2.0: mikroprzedsiębiorstwa

Country Poland , applies nationwide
Time period Temporary, 01 January 2021 – 28 February 2021
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 28 December 2020 (updated 29 September 2023)

Background information

After the Financial Shield 1.0 was implemented from April 2020 onwards see case PL-2020-20/806 , the follow-up programme has been devised. Just like to original regulation, the follow-up is based on the Act amending the Act on the System of Development Institutions facilitating public support programme commonly referred to as the Financial Shield, operated by the Polish Development Fund (Polski Fundusz Rozwoju).

The programme is divided into specific sub-sets of measures targeting 1) micro, small and medium firms and 2) large firms. The former is further divided into two segments a) micro firms and b) small and medium firms.

Content of measure

The main characteristics of the measure are as follows:

  1. Target: enterprises with 1 to 9 employees and a turnover or balance sheet total for 2019 below €2 million operating in 38 industries subject to restrictions from the Polish Classification of Activities (PKD);
  2. Conditions of eligibility: decrease in turnover by at least 30% in the period April-December-or in the 4th quarter of 2020 compared to the same period in 2019.

Further conditions:

  • The amount of the subsidy depends on the size of the decrease in revenues: a) PLN 18,000 per employee with a 30-60% decrease in revenues, b) PLN 36,000 per employee with a decline in revenues of more than 60%;
  • maximum amount of the subsidy is PLN 324,000;
  • subsidy may be remitted up to 100%, depending on maintaining employment in 2021;
  • foreseen allocation is PLN 6.5 billion (for the whole Financial Shield);
  • subsidies will be released between 15 January and 28 February 2021.

Applications can be submitted electronically at 18 banks.


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

21 May 2021

The measure remained available until the end of February 2021.

Use of measure

Not known yet.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
One person or microenterprises
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

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

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

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

  • No involvement
  • Main level of involvement: N/A



Views and reactions

The views are critical. Social partners see the measures as not adequate.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      G - Wholesale And Retail Trade; Repair Of Motor Vehicles And Motorcycles G47 Retail trade, except of motor vehicles and motorcycles
      H - Transportation And Storage H49 Land transport and transport via pipelines
      I - Accommodation And Food Service Activities I55 Accommodation
      I56 Food and beverage service activities
      J - Information And Communication J59 Motion picture, video and television programme production, sound recording and music publishing activities
      M - Professional, Scientific And Technical Activities M74 Other professional, scientific and technical activities
      N - Administrative And Support Service Activities N77 Rental and leasing activities
      N79 Travel agency, tour operator and other reservation service and related activities
      N82 Office administrative, office support and other business support activities
      P - Education P85 Education
      Q - Human Health And Social Work Activities Q86 Human health activities
      R - Arts, Entertainment And Recreation R90 Creative, arts and entertainment activities
      R91 Libraries, archives, museums and other cultural activities
      R93 Sports activities and amusement and recreation activities

This case is not occupation-specific.



Eurofound (2020), Financial Shield 2.0: Micro enterprises, measure PL-2021-1/1630 (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.