Anti-Crisis Shield 2.0 – retained limit for exemption from social security contributions

The Act on the Anti-Crisis Shield 2.0 does not provide for an exemption from paying unsettled dues for social security contributions of sole proprietors irrespective of the amount of their income.  

Contrary to media reports, the income limit of 300% of the projected average gross monthly salary in the national economy in 2020 has been maintained.

According to the Act signed by the President, the exemption from social security contributions is therefore available to entrepreneurs who achieved income not exceeding PLN 15 600 in the month preceding the submission of the application.

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An amendment introduced by Shield 2.0 in this respect is an extension of the circle of sole proprietors entitled to exemption by those who started their business operations between 1 February and 1 April 2020. The previous version assumed only support for companies established by 1 February 2020.

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