Study: when companies have liquidity problems payments to public institutions can wait
A study by BIG InfoMonitor found that Polish companies facing cash-flow problems are most likely to delay payments to public institutions, especially Zakład Ubezpieczeń Społecznych (ZUS). Businesses treat ZUS contributions as a “financial liquidity buffer,” postponing them before other obligations. Suppliers of office materials and the tax office were also high on the list of delayed payments.
In contrast, companies were least likely to delay payments to employees and key suppliers essential for maintaining operations, showing that businesses prioritize operational continuity and workforce stability. Nearly half of respondents said lower taxes, reduced social contributions, and simpler regulations would help reduce unethical financial practices. Experts warned that while unethical behavior may bring short-term gains, it ultimately weakens trust, competitiveness, and long-term economic stability.