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
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
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Workers
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Businesses
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Citizens
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Does not apply to workers
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SMEs
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Does not apply to citizens
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Actors and funding
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Actors
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Funding
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Social insurance
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement
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No involvement
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|
Form
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Not applicable
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Not applicable
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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
