21 October 2020

Shield 5.0 – the anti-crisis support for selected industries

With the second wave of the pandemic and the growing risk of the coronavirus spread, the government has decided to launch another installment of anti-crisis support. Shield 5.0 helps specific industries listed in the Law, which are exceptionally threatened by the crisis.

Shield 5.0 entered into force on October 15th, under the Law amending the Law on special solutions related to the prevention and resisting the COVID-19 pandemic, of September 17th, 2020.

Unlike the previous Anti-Crisis Shields, the new regulations propose support dedicated to representatives of selected industries, according to the register of the “Polish Classification of Activities (PKD) 2007”. The provisions allow for an exemption from ZUS contributions for a period of 3 months (July-September, 2020). It also introduces new demurrage benefits, mainly for representatives of the tourism, transport, and event industries.


Who can benefit? The provisions point specifically the entrepreneurs running a business as:

  • tourist agents (79.11.A),
  • tourist guides (79.90.A).

Under the regulation, the demurrage is due no more than three times total – with the condition that the entrepreneur has not used the benefit (covered by the Law) three times in the past. The amount of support is 80% of the minimum remuneration for work, determined on the provisions on the minimum salary for work in force in 2020.

Details about the benefit can be found here (Polish version only).

Additional demurrage

Who can benefit? Entrepreneurs qualified in the PKD register as a representative of the following industries:

  • other passenger land transport not classified elsewhere (49.39.Z),
  • rental and lease of other machinery, equipment, and tangible goods, not classified elsewhere (77.39.Z),
  • activities of travel agents (79.11.A),
  • activities related to exhibiting (90.01.Z) and supporting the exhibition (90.02.Z) of artistic performances,
  • activities of escape rooms, houses of fear, places for dancing and other forms of entertainment or recreation organized indoors or in other closed spaces (93.29.A),
  • other amusement and recreation activities not elsewhere classified (93.29.B),
  • other amusement and recreation activities (93.29.Z).

A prerequisite for applying for the additional demurrage is earning an income lower by at least 75% in the calendar month preceding the month of applying, compared to the income of the same calendar month in 2019. It is eligible up to three times, only for entrepreneurs who have previously used the demurrage (at least once).

Shield 5.0 – exemption from social security contributions

Who can benefit? The list of PKD industries is the same as the list for additional demurrage benefits (see above) with the addition of:

  • Hotels and similar accommodation (55.10.Z),
  • Activities of tour leaders and tourist guides (79.90.A),
  • Activities related to the organization of fairs, exhibitions, and congresses (82.30.Z).

The exemption covers only three calendar months: July, August, and September 2020. In particular, it applies to contributions to social and health insurance, to the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund, and the Old-age Bridging Pension Fund.

Entrepreneurs applying for the exemption had to be registered as contribution payers before June 30th, 2020. To qualify, the income earned in the first calendar month for which the application is submitted should be at least 75% lower than the income earned in the same calendar month in 2019.

The application must be submitted before November 30th, while billing declarations and personal monthly reports should be submitted for the months indicated in the application by October 31st, 2020, at the latest.

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