
The COVID-19 pandemic was a major challenge for the entire Polish economy, including agriculture. The purpose of the study was to identify and evaluate the main instruments related to the benefits paid, as well as the level of support for farmers by the Agricultural Social Insurance Fund (KRUS) during the COVID-19 pandemic. The study covers tasks and functions of the Fund, its instruments and their changes during the COVID-19 pandemic, as well as the level of support provided to farmers by KRUS during this period. In 2020–2021, the expenditures of KRUS on pensions and agricultural income due to incapacity for work decreased in comparison to 2019. Due to the COVID-19 pandemic, some existing ones have been modified and new allowances for people insured in KRUS have been introduced. In 2020–2021, the largest Covid-related expenses were incurred for care allowances paid in connection with COVID-19 (PLN 247.4 million), and the lowest for sickness benefits in connection with COVID-19 (U07). This amount was PLN 3.3 million. The amount spent on allowances for mandatory quarantine, epidemiological supervision or hospitalisation in connection with COVID-19 amounted to PLN 114.1 million. KRUS also provided assistance to farmers in other forms, e.g. by financing the rehabilitation of farmers, including after the COVID-19 disease.
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