Who will benefit from the amnesty in ZUS 2013?


The Sejm adopted the abolition act for which entrepreneurs from 1999-2009 were waiting. Especially those who suspended their activities or benefited from the payment of lower contributions applicable to the performance of homework, i.e. the so-called cottage work.

Some history...

In the years in question, many entrepreneurs took advantage of the practices of that time and did not pay at all or paid less than the required social security and health insurance contributions and contributions to the Labor Fund. Despite the initial approval of the Social Insurance Institution (ZUS) for such practices, in 2009 debt enforcement began with the accrual of interest on overdue payments.


ZUS forgives debts ...

Approved by the Sejm in November, the Abolition Act provides for the cancellation of arrears due to unpaid social security contributions. This applies to unpaid contributions by entrepreneurs for their own social and health insurance and the Labor Fund in the period from January 1, 1999 to February 28, 2009.

By when should redemption be claimed?

The application for remission of arrears accrued by ZUS may be submitted within 24 months from the date on which the act enters into force. Additionally, in order to take advantage of the redemption, the entrepreneur will have to pay overdue contributions, which are not included in the amnesty (i.e. those after 2009). If it fails to do so, the Social Insurance Institution will not redeem the application despite the approval of the application.

Who else will benefit?

As the abolition act is universal, apart from entrepreneurs from 1999-2009 who failed to meet their payment obligations towards ZUS due to the lack of clearly defined provisions, it will also benefit those entrepreneurs who intentionally did not pay contributions.

Who will not be abolished?

Entrepreneurs who, under the pressure of the Social Insurance Institution (ZUS) and received requests for payment, paid the “debt” obviously cannot, even referring to the act, demand the return of paid contributions.

The text of the act is available at: http://orka.sejm.gov.pl/opinie7.nsf/nazwa/382_u/$file/382_u.pdf