In the case of tax advances collected in March and April 2020 against salaries paid by employers, the obligation to pay has been deferred to June 1, 2020, provided that the payers (employers) have suffered negative economic consequences due to COVID-19. This regulation applies accordingly to payments under contracts of mandate and contracts of specific work.
Learn more about specific regulations from the article: Overview of the premises of the „anti-crisis shield” – employment issues