Under the "Anti-Crisis Shield" the limits of some of the exemptions provided for the PIT Act have been raised.

Higher amounts of exemption are provided for:

• Allowances other than those indicated in Art. 21 (1) point 26 of the PIT Act, paid out of the funds of a company or inter-company trade union organization to employees belonging to this organization - up to PLN 3,000 in 2020 (before the change  - PLN 1,000),
• Allowances granted in case of individual random incidents, natural disasters, long-term illness or death received from the so-called other sources (other than social funds, the company social benefits fund, trade union fund and grants awarded under separate regulations) - up to PLN 10,000 in 2020 (before the change - PLN 6,000),
• The value of benefits in kind received by an employee in connection with the financing of social activities (according to the regulations on the Company Social Benefits Fund) and the cash benefits received by him in this respect, financed entirely from the resources of the company social benefit fund or trade union funds - in total up to the amount of PLN 2,000 in the tax years 2020 and 2021 (before the change - PLN 1,000). Benefits in kind do not include vouchers, and other tokens capable of being exchanged for goods or services;
• Supplement from the so-called other sources to leisure and treatment, referred to in Art.21 (1) (78) of the PIT Act (other than those finance from the social fund, company social benefit fund and granted on the basis of separate provisions) - up to PLN 3,000 in 2020 and 2021 (before the change - PLN 2,000).

Source: Art. 4 of the act amending the act on special solutions related to the prevention, counteraction and eradication of COVID-19, other infectious diseases and crisis situations caused by the same as well as some other acts of March 31, 2020 (Jurnal of Laws 2020, item 568) adding a new Art. 52l to PIT Act.