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Please find the list of actions within the scope of  the so-called anti-crisis shield for farmers.

Solutions only for farmers and their households

1. The changes in farmers' care allowance

Whenever a day-nursery, a children's club, a kindergarten, a school or other facility the child attends is closed, or in the case inability of a nanny or day carer because to provide day care because of COVID-19, the farmer will be entitled to obtain a care allowance due to the need of the farmer’s personal care over:
1) a child up to the age of 8;
2) and a child with a certificate of significant or moderate disability up to the age of 18, or a child with a disability certificate or a special education needs certificate.

The carer's allowance will be granted for a period not exceeding 14 days.

The carer's allowance is 1/30 of the basic pension amount for each day. Currently, the basic retirement pension is PLN 972.40, after indexation. The daily rate is therefore be PLN 32.41 (PLN 972.40 / 30 days = PLN 32.41).

Carer's allowance is financed from the state budget through the KRUS Farmers' Social Security Fund.

In order to counteract COVID-19, the Council of Ministers will be able to determine, by the virtue of a separate regulation a longer cover-period of care allowance.

2. Exemption from the obligation to pay pension contributions for persons covered by KRUS Farmers' Social Security Fund

All persons covered by the social security, pension and disability pension scheme pursuant to the Act on farmers' social insurance are released from the obligation to pay insurance contributions to KRUS for three months (second quarter of 2020).

NI contributions are paid by the state budget through KRUS.

The exemption is thus binding by the virtue of law, which means that farmers insured in KRUS are not required to submit any additional applications.

3. Changes regarding the validity maintenance of decisions which have already been issued on the basis of social insurance for farmers provisions

The validity of the following decisions has been maintained:
1) partial inability to work,
2) total inability to work,
3) total inability to work and inability to live independently,
4) inability to live independently
- issued on the basis of provisions on social insurance for farmers, whose validity expires during the the epidemic threat or epidemic status period, or within 30 days following the cancellation of these periods.

The decisions are valid for the 3 months following the expiry date.

Solutions for farmers or entrepreneurs, including those conducting agricultural activity in the form of a partnership, capital company, farmers cooperative or other forms, as well as conducting economic activity related to the agricultural sector, in particular - agricultural products processing - the measures applicable to entrepreneurs and their employees

1. State coverage of ZUS social security contributions

This solution applies to micro-entrepreneurs who employ up to 9 employees (NI premiums for all employees) as well as self-employed sole-proprietors. The state takes the responsibility to cover micro-entrepreneurs’ NI ZUS contributions for 3 months (March, April and May this year) .

The exemption applies to entrepreneur’s and employees’ contributions.

Self-employed sole-proprietors with income up to PLN 15,681 (300% of average salary) who pay contributions only for themselves can take advantage of the exemption.  The exemption applies to social security contributions, health insurance contribution, the Labour Fund contributions, the Solidarity Fund contributions, the Guaranteed Employee Benefits Fund contributions, and the Bridging Pensions Fund. Both the entrepreneur and entrepreneur’s employees retain the right to health and social security benefits for the exemption period.

The application to be exempted from the obligation to pay ZUS contributions, is submitted by the contribution payer to the Social Insurance Institution ZUS no later than 30 June 2020. For March, April and May 2020, the contribution payer is obliged to send settlement statements or personal monthly reports as specified in the provisions of the Act on the social insurance system and within the time limits specified herein, unless, pursuant to these provisions, the payer is exempt from the obligation to submit such documents.  The condition to be granted the exemption from the obligation to pay ZUS contributions is sending settlement statements or personal monthly reports for March, April and May 2020 not later than by 30 June 2020, unless the contribution payer is exempt from the obligation to submit such documents.

2. Possibility to postpone ZUS payments and pay in instalments

Entrepreneurs who have difficulties in paying ZUS contributions for the period from January 2020 are offered the option to postpone the deadline for paying contributions or spreading payments into instalments, without any fees and default interest (i.e. without the so-called extension fee).  An application for the payment deadline postponement or individual instalments scheme is to be submitted to the ZUS Social Insurance Institution during the epidemic emergency or epidemic status period or within 30 days following the period cancellation.

3. Employment co-financing

The aid is granted for the economic downtime period or reduced working time at the enterprise in the event of turnover decrease:
 1) not less than 15%, calculated as the ratio of total turnover over the next 2 months following 1 January 2020 to the total turnover from the corresponding 2 months of the previous year if the decline is the result if the COVID 19 occurrence, or
2) not less than 25%, calculated as the ratio of total turnover in any given month in the period following 1 January 2020, compared to the turnover of the previous month.

The turnover decrease following the occurrence of COVID-19 results in the employer paying the employee at least the minimum remuneration for  the period of economic downtime.   The employer receives remuneration co-financing for the downtime period in the amount of 50% of the minimum remuneration plus social security contributions the employer is obliged to pay, i.e. PLN 1 533.09, including working time.
An entrepreneur who has reduced working time due to a turnover decrease following the occurrence of COVID-19 may reduce an employee's working time by 20%, however not more than 0.5 full-time employment, with the proviso that the remuneration may not be lower than the minimum remuneration for work, including working time. A reduced working time within the limit described above results in the maximum 40% of the average monthly salary co-financing amount calculated on the basis on the previous quarter, the average remuneration as announced by the President of the Central Statistical Office plus social security contributions due for this period. i.e. PLN 2,452.27.

The above specified benefits are granted for the total period of 3 months from the date of the application submission for benefits to be paid.

In order to counteract the economic effects of COVID-19, the Council of Ministers will be able to extend this period by means of a regulation, taking into account the epidemic threat or epidemic status period and the effects caused by the above.

Applications can be submitted electronically to the directors of the Voivodship Labour Offices.