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-2021-43/2079 – measures in Poland
|Country||Poland , applies nationwide|
|Time period||Open ended, started on 20 October 2021|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Jan Czarzasty (Warsaw School of Economics)|
|Measure added||02 November 2021 (updated 23 March 2022)|
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.
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.
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.
|Does not apply to workers||
||Does not apply to citizens|
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 views expressed.
Eurofound (2021), Challenging refusals from Social Security contributions exemptions, measure PL-2021-43/2079 (measures in Poland), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/PL-2021-43_2079.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.