Form of payment of the Polish Tourist Voucher as an innovative model and method of payment for other social benefits supported by the ZUS – administrative and legal considerations

The Polish Tourist Voucher is a kind of social benefit granted on the basis of the Act of 25 July 2020 on the Polish Tourist Voucher. The primary goal of the act is to help finance holidays for families with children, while the second one is to help the tourism industry in connection with the economic crisis caused by the COVID-19 pandemic. An innovative method of paying this benefit is based on the electronic form of distribution of tourist vouchers and their spending (redemption). As part of this article, the program assumptions will be discussed, also we will propose de lege ferenda conclusions.