KPRES 2018-2023 is the most significant source regulating social enterprises in Poland and it envisages the introduction of a social enterprise status. Under KPRES 2014-2018 the adoption of a comprehensive Act on Social Enterprise and Support of the Social Economy was expected but failed to pass. Passing this act is a priority for the KPRES 2018-2023 as well.

1. It must provide services of either social and professional integration of groups threatened by social exclusion or in the field of local development, as its basic fields of activity;
2. Profit distribution constraint – reinvest at least 30% of profit in social and professional (re)integration or activities aiming at public benefit;
3. Have a democratic governance.

The SE label would be assigned by the local governments. It is important to point out that a SE label has been introduced de facto but not de jure. 

This act also enables for supported employment – i.e., a form of employment addressing people who have difficulties getting into the labour market. It incentivises companies to hire them through a system of benefits in the form of reimbursement of part of their salaries (financed by the Labour Fund). 

• Amended the Cooperative Law Act of 1982.
• Up untill here – together with the June 2003 Act on Social employment – social cooperaives were seen as relating to work integration only (i.e., only understood in the context of WISEs)

• This law regulated social cooperatives treating them as a separate legal entity. 
  Article 12 of this act provides for employment costs support – in the form of contributions to retirement, health and disability pension and accident insurances – financed by public institutions. The county local government covers all these costs during the first 25 months and half for the following 12 months using funds from the Labour Fund.

Article 34 enables association to engage in economic activity (in the ways explained by the 2004 Act on the Freedom of Economic Activity). Nevertheless, profits gained shall not be distributed to members, and shall go to the aim of achieving the association’s statutory goals. 

• Social Cooperatives: Exemption if income is spent towards the social/work integration of its members.
• Entrepreneurial non-profit organisations: Exemption if income devoted to statutory goals – and which ought to be connected to specific activities. Nevertheless, if their income comes from the selling of electronic equipment, fuels, tobacco products and alcoholic beverages, and precious metals, they cannot get these exemptions.

1.  Exemption from VAT for non-profits performing general interest activities in culture, art and national heritage protection.
2. Tax Exemptions provided by the last two laws summarised.