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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

Challenging refusals from Social Security contributions exemptions

Biznes może podważyć stare odmowy zwolnienia ze składek na ZUS

Country Poland , applies nationwide
Time period Open ended, started on 20 October 2021
Context COVID-19
Type Legislations or other statutory regulations
Category 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)

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



Views and reactions

No views expressed.



Eurofound (2021), Challenging refusals from Social Security contributions exemptions, measure PL-2021-43/2079 (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.