Emergency Legislative Measures on Social Insurance Contributions and COVID-19 Pandemic

Between March and May 2020, the legislator adopted emergency legislative measures designed to “shield” business operators from the adverse effects of the COVID-19 pandemic. In addressing the matter of social insurance contributions payments, the legislator did not use the then-existing legal framework and introduced new solutions, hitherto unknown to the social insurance system. This paper presents the law enacted to serve as relief measures related to the payment of contributions. The paper also includes a critical analysis of the new measures and a proposal of a model legislative reform in this area.