Preferential social security contributions in 2014


Beginning entrepreneurs are, in principle, entitled to benefit from preferential ZUS contributions. It is one of the most important reliefs available to new companies. Using it in 2014 may bring a person running a business in the amount of over PLN 600 per month.

Comparison - ZUS preferential vs. normal

Type of insurance

ZUS contributions are minimal under general rules 2014

Preferential ZUS contributions 2014

social (with voluntary sick leave)

PLN 716.99

PLN 160.78


PLN 55.07




PLN 160.78

In the case of health insurance premiums, both preferential and on general terms, their value is the same.

A person setting up a business may benefit from the right to preferential ZUS contributions for a period of 24 full months. After the end of the so-called The "small ZUS" entrepreneur is obliged to pay contributions in at least the minimum amounts announced by the Social Insurance Institution.

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Determining the date of termination of preferential social security contributions

The entrepreneur pays preferential ZUS contributions for 24 full months. Therefore, if the activity was started, for example, on the first day of a given month, then after 24 months he should start paying "large ZUS".

Example 1.

Date of commencement of operations: April 1, 2012.

Preferential ZUS contributions are valid until March 30, 2014

The entrepreneur pays the first premium on general terms for April 2014. If the entrepreneur does not employ any employees, he has to make the payment until May 10, 2014.

Example 2.

Date of commencement of operations: April 8, 2012.

Due to the fact that preferential contributions cover a full 24 months, if the activity was started during the month, the preferential ZUS will apply until the end of April 2014.

In this case, the "large ZUS" applies only from May 2014 (payable until June 10 - when the entrepreneur does not employ any employees).

So if the 24-month period expires during a given month, then the entrepreneur pays premiums for the entire month at preferential rates.

Procedures for switching from ZUS preferential rates to general

After the end of the preferential period, entrepreneurs are required to deregister from ZUS from the existing insurance code on the ZUS ZWUA form. In this case, give the code 600 as the reason - another reason for de-registration. Within 7 days from the beginning of the month in which full ZUS is in force, it is necessary to re-register, this time as an entrepreneur paying contributions on general terms, using the ZUS ZUA form. This solution is necessary due to the necessity to change the insurance code.

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Preferential ZUS 2014 in suspension

An entrepreneur suspending business activity during the 24-month period of preferential ZUS contributions must remember that the period of suspension does not extend the period of their duration. The duration of the tax relief is 24 months, including the suspended periods.

Entrepreneurs using the "small ZUS" should keep an eye on the 24-month deadline and re-register on the appropriate dates. It is extremely important, especially because the Social Insurance Institution is not obliged to inform about the end of the preferential period and it is the entrepreneur's responsibility to ensure the correctness of settlements with ZUS.