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4.0 Shield

Since 24 June 2020, the Act introducing further forms of support for entrepreneurs affected by the negative effects of COVID-19 has been in force.


4.0 Shield principles:

  • clarification of provisions relating to remote working;
  • right for the employer to grant unilaterally 30 days of unused leave (during the epidemic);
  • extension, until 28 June 2020, of the additional care allowance for parents of children under 8 years old;
  • legitimacy for the Council of Ministers to further extend the period of the care allowance for parents of children under 8 years old in the form of a regulation;
  • in the case of a percentage decrease in turnover or an increase in wage costs in relation to revenues within the meaning of the Act, the employer has the possibility to:
    • shorten daily and weekly rest, introduce equivalent working time and a 12-month settlement period,
    • reduce working hours by 20 %, but not more than to half-time, provided that the salary cannot be lower than the minimum wage,
    • introduce economic stoppage, provided that the employee will receive a reduced salary of not more than 50% and not less than the minimum wage,
    • limit the amount of severance pay and other benefits on account of termination of employment to 10 times the minimum wage,
    • suspend the obligation to set up the Company’s Social Benefits Fund (ZFŚS) and make deductions and the obligation to pay holiday benefits,
  • possibility to apply for co-financing from the Guaranteed Employee Benefits Fund (FGŚP) also in case when no economic stoppage or reduced working time was introduced and, at the same time, there was a decrease in turnover specified in the Act;
  • possibility to terminate non-competition agreements within 7 days;
  • interest rate subsidies for credits for companies in difficulty caused by COVID-19;
  • possibility to benefit from a deferred payment of credit (wakacje kredytowe);
  • micro-loans with interest may be remitted under certain conditions;
  • controls of the supervisory authorities may be carried out remotely–with the consent of the entrepreneur.



Legal basis:

Act of 19 June 2020 on interest rate subsidies for bank credits granted to entrepreneurs affected by COVID-19 and on simplified procedure for approval of the arrangement in connection with COVID 19 (Journal of Laws, item 1086).