Poland: Expansion of eligibility for temporary social security contributions

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Social Security Agency (18.04.2020) On April 18 and May 15, Poland's government amended its Anti-Crisis Shield (Tarcza Antykryzysowa) program to expand eligibility for temporary social security contribution reductions. Under the amended program, employers with 10 to 49 employees as of February 29 can receive a 50-percent reduction in the contributions they owe for March, April, and May. In addition, social cooperatives and sole proprietorships are exempt from paying contributions for March, April, and May, and certain self-employed persons with income exceeding 300 percent of the projected average national monthly earnings for 2020 are exempt for April and May. Previously, only micro-enterprises (firms with up to nine employees) and self-employed persons with income up to 300 percent of the projected average national monthly earnings were eligible for the 3 months of contribution relief.

measures summary

On April 18 and May 15, Poland's government amended its Anti-Crisis Shield (Tarcza Antykryzysowa) program to expand eligibility for temporary social security contribution reductions. Under the amended program, employers with 10 to 49 employees as of February 29 can receive a 50-percent reduction in the contributions they owe for March, April, and May. In addition, social cooperatives and sole proprietorships are exempt from paying contributions for March, April, and May, and certain self-employed persons with income exceeding 300 percent of the projected average national monthly earnings for 2020 are exempt for April and May. Previously, only micro-enterprises (firms with up to nine employees) and self-employed persons with income up to 300 percent of the projected average national monthly earnings were eligible for the 3 months of contribution relief.

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  • Poland. On April 18 and May 15, Poland's government amended its Anti-Crisis Shield (Tarcza Antykryzysowa) program to expand eligibility for temporary social security contribution reductions. Under the amended program, employers with 10 to 49 employees as of February 29 can receive a 50-percent reduction in the contributions they owe for March, April, and May. In addition, social cooperatives and sole proprietorships are exempt from paying contributions for March, April, and May, and certain self-employed persons with income exceeding 300 percent of the projected average national monthly earnings for 2020 are exempt for April and May. Previously, only micro-enterprises (firms with up to nine employees) and self-employed persons with income up to 300 percent of the projected average national monthly earnings were eligible for the 3 months of contribution relief.