Background information

Following the ruling of the regional administration court in Gorzów Wielkopolski, some 87,000 business owners who - due to a formal error - had been refused the exemption from social security contributions to which they would have been otherwise eligible are now legally in a position to battle the refusal and claim the benefit.

Content of measure

The error, which Social Security Institution (ZUS) committed while rejecting applications, concerned untimely submission of a specific administrative form (ZUS DRA). The micro and small firms refused that particular form of anti-crisis support could appeal from the negative decision within 30 days but many failed to. According to the ruling, the term of appeal is irrelevant, since the obligation to submit the form was unsubstantial from the beginning. For that reason, those that were refused the exemption may still challenge the decision, regardless of how much time has passed since. What they are required to do is file a request for a new term of appeal to be set by ZUS and deliver a new appeal. ZUS, while assessing the appeal, cannot treat a missing ZUS DRA form as grounds for refusal.

Use of measure

The ruling was published in November 2021, so by the end of the year it was not known how many of the business owners concerned have attempted to have the decisions overturned by ZUS. Yet, the estimates say about as many as 87,000 cases could be reviewed.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	SMEs	Does not apply to citizens

Actors and funding

Actors	Funding
Social insurance	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

Involvement

None.

Views and reactions

No views expressed.

Sources

• 12 November 2021: Biznes podważy stare odmowy ZUS (www.bankier.pl)