<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The presented study raises the issue of contribution payers in the field of social insurance, in particular based on the Covid-19 pandemic. Searching for ways of supporting was determined by the deterioration of the financial condition of entrepreneurs as payers of contributions. In 2020, there were no instruments or mechanisms to support entrepreneurs in a lockdown situation, which implied the need to build such tools and the legal environment for SMEs practically from the beginning. The Social Insurance Institution (ZUS) was entrusted with the role of a stabilizer, consisting in servicing entrepreneurs as part of subsequent editions of the Anti-Crisis Shield. During the announcement of the COVID-19 pandemic, ZUS used the following forms of support for contribution payers: exemption from the obligation to pay contributions, postponement of the payment of contributions and payment of contributions in installments. The research question concerned the enforcement of the law and respect for the basic rights of entrepreneurs in the scope of the support used. In order to solve the research task legal interpretation were used in the work. The author’s considerations lead to the conclusion that forms of support used in connection with the Covid-19 pandemic turned out to be effective and may be used in the future in emergency situations. An important science contribution of the article results from the combination of the selected legal and economic aspects.</p>
</abstract>

The presented study raises the issue of contribution payers in the field of social insurance, in particular based on the Covid-19 pandemic. Searching for ways of supporting was determined by the deterioration of the financial condition of entrepreneurs as payers of contributions. In 2020, there were no instruments or mechanisms to support entrepreneurs in a lockdown situation, which implied the need to build such tools and the legal environment for SMEs practically from the beginning. The Social Insurance Institution (ZUS) was entrusted with the role of a stabilizer, consisting in servicing entrepreneurs as part of subsequent editions of the Anti-Crisis Shield. During the announcement of the COVID-19 pandemic, ZUS used the following forms of support for contribution payers: exemption from the obligation to pay contributions, postponement of the payment of contributions and payment of contributions in installments. The research question concerned the enforcement of the law and respect for the basic rights of entrepreneurs in the scope of the support used. In order to solve the research task legal interpretation were used in the work. The author’s considerations lead to the conclusion that forms of support used in connection with the Covid-19 pandemic turned out to be effective and may be used in the future in emergency situations. An important science contribution of the article results from the combination of the selected legal and economic aspects.

Support for Contribution Payers in the Field of Social Security in Connection with the Covid-19 Pandemic – Selected Legal and Economic Issues

Studies in Logic, Grammar and Rhetoric

This work is licensed under the Creative Commons Attribution 4.0 International License.

The presented study raises the issue of contribution payers in the field of social insurance, in particular based on the Covid-19 pandemic. Searching for ways...

Support for Contribution Payers in the Field of Social Security in Connection with the Covid-19 Pandemic – Selected Legal and Economic Issues

Published Online: Dec 31, 2023

Page range: 393 - 407

DOI: https://doi.org/10.2478/slgr-2023-0021

Keywords
payers of contributions, social insurance, The Social Insurance Institution, Covid-19, anti-crisis shield, SMEs, law, economy

© 2023 Sylwia Pangsy-Kania et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Support for Contribution Payers in the Field of Social Security in Connection with the Covid-19 Pandemic – Selected Legal and Economic Issues

Published Online: Dec 31, 2023

Page range: 393 - 407

DOI: https://doi.org/10.2478/slgr-2023-0021

Keywordspayers of contributions, social insurance, The Social Insurance Institution, Covid-19, anti-crisis shield, SMEs, law, economy

© 2023 Sylwia Pangsy-Kania et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
payers of contributions, social insurance, The Social Insurance Institution, Covid-19, anti-crisis shield, SMEs, law, economy