Shield 3.0 comes into force subject to minor modifications made by the Senate

The Act of 14 May 2020 amending certain acts on protective measures related to the spread of SARS-CoV-2 (the Anti-Crisis Shield 3.0) was promulgated in the Journal of Laws of 15 May 2020.

The modifications made by the Senate and passed by the Sejm do not change the Act to any major extent. Presented below are the major changes with respect to the status described in our previous alert of 4 May (which referred to the original wording of the Act passed by the Sejm).

I. Change to the list of parties exempt from payment of social insurance contributions

We informed earlier that in the light of the new legislation, also those entrepreneurs whose revenues exceed the threefold average monthly salary may be exempted from payment of social insurance contributions, provided that their income in February did not exceed 7,000. As a result of the change, the reference month for determination of income is now the first month for which the application is filed (which is to the advantage of those whose income before the pandemic was relatively high and declined in the subsequent months).

II. The possibility to apply for a refund of contributions paid to the Social Insurance Institution for April and May for those entrepreneurs who have already made the payment and are eligible for the exemption, as referred to in Article 31zo(2a) and (2b) (described in the previous item – exceeding the revenue limit and remaining within the limit of income).

III. The levy payable to PISF (the Polish Institute of Film Art) at 1.5% of revenue from VOD services can be recognised as deductible cost.

We also would like to remind you that the new act repeals the regulations concerning suspension of time limits under the substantive law, dates of trials and proceedings. They will be resumed or will commence 7 days after the effective date of the act. Therefore, from 24 May, the suspended deadlines will be resumed.

It should also be noted that the bill on subsidies to interest on bank loans provided to COVID-19-affected entrepreneurs to maintain financial liquidity, and amending some other acts, as mentioned in the previous Alert, was not introduced to the Sejm, despite earlier plans in this respect. Therefore, both the implementation of the new support instrument in the form of subsidies from the BGK (Bank of National Economy) to interest on loans, and amendment of the regulations concerning prevention of attempts at acquiring control over some Polish enterprises, were postponed. At the moment the date of introducing the bill to the Sejm is not known.

Link to the previous Alert referred to above:

Should you have any questions or doubts, we are ready to assist you.


Leszek Rydzewski Partner, Warsaw

T: +48 22 690 08 69
M: +48 609 684 072

Tomasz Srokosz Partner, Katowice

T: +48 32 731 68 52
M: +48 512 286 226