Protecting employment and reducing burdens and preserving liquidity in companies are the main objectives of the package of regulations that make up the Crisis Shield. On the basis of the regulations, which came into force on 1 April 2020, it is possible to apply to the Social Security for a standstill benefit, exemption from paying contributions or deferment of their payment.

You can benefit from the exemption from paying contributions for three months (March, April and May) if:
••you pay contributions only for your own insurance (you are self-employed),
••you pay contributions for yourself and register up to 9 people for insurance.
The exemption applies to contributions for social insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund and the Bridge Pension Fund.

Parking allowance for persons who perform civil law contracts (commission, agency, work contracts).

The benefit is generally PLN 2,080 (80% of the minimum wage in 2020) and is non-contributory and non-taxable. However, if the total income from contracts  civil law contracts in the month before the month in which you submit an application for a stand-by benefit is less than PLN 1,300 (less than 50%
of the minimum wage in 2020), then you are entitled to a stand-by benefit in the amount of the sum of the wages from these contracts.
If the civil law contract states that your income in the month before the month in which you submit an application for a stand-by benefit,
is PLN 1,300 and does not exceed PLN 15,595.74 (300% of the average monthly wage from the previous quarter announced
by the President of the Central Statistical Office based on the provisions on pensions and annuities from the Social Insurance Fund, applicable on the day of submitting the application), then you will receive PLN 2,080.

Parking benefit for the self-employed.

The stand-by benefit is generally PLN 2,080 (80% of the minimum wage in 2020) and is not subject to contributions and
not taxed.
To obtain this benefit:
•• you must have started your business before February 1, 2020,
•• your income in the month before the month in which you submit the application cannot exceed PLN 15,595.74 (300% of the average monthly salary from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on pensions and annuities from the Social Insurance Fund, applicable on the day of submitting the application),
•• your income in the month before the month in which you submit the application was at least 15% lower compared to the previous month.

Contribution relief without a grace fee.

Any payer of contributions can benefit from a deferral of the payment deadline or instalment payment of contributions (regardless of income, employment status, date of commencement of business activity). These reliefs apply to contributions for you (the entrepreneur) and the persons you employ
and register for insurance. You can benefit from a deferral of the payment deadline
or payment of contributions by instalments, also if you run a business yourself and pay contributions only for yourself. The listed reliefs apply to contributions from January 2020. Thanks to the relief, you can pay ZUS contributions over a longer period. If you submit an application before the deadline for payment of contributions, you will not incur any costs related to the relief. However, if you submit an application after the deadline for payment of contributions, you will have to pay default interest on the day of submission of the application, but you will be exempt from the extension fee.

How to apply for support from Social Security.

In order to receive support from ZUS under the Anti-Crisis Shield, you must submit a corresponding application:

••RDZ – application for exemption from paying contributions,
••RSP-C – application for standby benefit for civil law contracts (filled in by the principal or ordering party),
••RSP-D – application for standby benefit for business owners,
••RDU – application for relief from paying contributions (deferment of the payment deadline or instalment payment of contributions due) without an extension fee.

All these applications are available online – on the ZUS Electronic Services Platform (PUE) and on the website www.zus.pl.
You can submit applications:
••online at PUE ZUS – www.zus.pl,
••by post,
••in person at a ZUS branch – in the document box marked “Anti-crisis shield” (without contacting a ZUS employee).

source: https://zus.pl

More information in the downloadable file.