Entrepreneurs have a chance to be fully exempt from ZUS despite having overpayments on their accounts!


The basic assumption for taking advantage of the redemption of ZUS contributions under the anti-crisis shield for the period from March to May 2020 was the non-payment of contributions for this period. The necessary condition to be met was not having arrears with ZUS, while entrepreneurs with overpayments on accounts with ZUS could only count on a partial exemption. The amounts of overpayments were counted towards the April or May contributions. Currently, the regulations almost punish the most urgent entrepreneurs who prefer to pay too much than too little for insurance. Is there a chance for change? Can the discussed group of entrepreneurs count on full exemption from ZUS? Yes, a new law passed by the Seym has been submitted to the Senate.

Overpayment of contributions and exemption from ZUS

An entrepreneur applying for exemption from ZUS who had overpayments on their accounts as at February 29, 2020, could not take full advantage of the relief they were entitled to, because the amounts of overpayments were automatically credited to future contributions by ZUS.

What does this mean in practice? If an entrepreneur paying e.g. a month was due to such a person in the amount of PLN 290.03 (PLN 590.03 - PLN 300).

It must be admitted that ZUS guaranteed entrepreneurs who had overpayments on their accounts at ZUS a way out of this stalemate. Within a predetermined period, these persons could apply to ZUS for the reimbursement of overpaid contributions - then the entrepreneur had a chance to obtain a full exemption from ZUS. An entrepreneur with overpayments at ZUS had the right to apply for a refund of overpaid contributions within statutory deadlines.

Unfortunately, the excess of information and the information chaos that accompanied the introduction of subsequent anti-crisis shields made many entrepreneurs unaware that such a situation could apply to them at all and that they had the opportunity to react to it in any way.

New Sejm proposals

Fortunately, the problem of many entrepreneurs has been noticed. The Sejm has now submitted to the Senate a draft act amending the act on the posting of workers in the framework of the provision of services and certain other acts, according to which: "In the event of submitting an application for exemption from the obligation to pay contributions due by June 30, 2020, ... is released from the obligation to pay due contributions indicated in the settlement declaration for March, April and May 2020, in the amount specified in art. 31zo, also when these contributions have been paid or the Social Insurance Institution ex officio counted the unduly paid contributions towards these contributions. Paid premiums or unduly paid premiums credited ex officio are subject to reimbursement on the terms specified in ...”. The Sejm submitted a bill providing for the possibility of recovering ZUS overpayments, which this institution counted towards future contributions in the event that the entrepreneur benefits from the exemption from ZUS.

Full exemption from ZUS for entrepreneurs with overpayments

Do long-term entrepreneurs who regularly settle accounts with ZUS have a chance to be treated with dignity by this institution? Will they be granted full exemption from ZUS for the period from March to May 2020, despite having overpayments on ZUS accounts? We will find out about it soon, when the senate adopts or rejects the proposed bill to the Seym. However, one cannot hide the hope of many thousands of Poles for a positive consideration of this project. If the act is adopted, it will only be necessary to expect information on whether the entrepreneur who has lost his overpayments will be obliged to apply for their return.