Special regulations in labour and social security law introduced on account of the COVID-19 pandemic. General issues

The outbreak of COVID-19 disease, in a way that has no precedent in recent times, forced adoption of a number of legal regulations to prevent further spread of the disease factor, i.e. SARS-CoV-2 virus. Such regulations did not bypass the Polish labor and social security law. Some of them aim — understandably — at providing financial assistance and relief in contributory obligations to employers and other contribution payers who, in connection with the COVID-19 epidemic, have suffered a significant threat to their operations. Others are aimed at reducing the scope of employee's protection, which is particularly evident in the case of employees of offices providing service to central government administration bodies. This article discusses these regulations and indicate basic problems associated with their application.