At the time of the pandemic, one of our clients obtained funding under Poland’s Shield scheme. Furthermore, the Social Insurance Institution (ZUS) agreed to defer payment of contributions for the period covered by the subsidy. However, the Labour Office deemed this to be a breach of the agreement and demanded the return of the contributions.

However, we persuaded the court that the claim was unfounded. This is because the contract with the Labour Office contained no deadline for the payment of contributions and did not prohibit a deferral from ZUS. The client paid the contributions on the date agreed with ZUS. According to the court, the Labour Office’s approach was 'formalistic’ and 'radical’.

The judgment is not final.

Find more articles in PRO HR June 2025.