Settlement of the company and partners with ZUS
The company acts as a contribution payer only for persons working in it on the basis of an employment contract or mandate. The deadline for the payment of premiums and for sending settlement declarations and personal monthly reports for a specific calendar month, both for partners and for the company's employees, is the 15th day of the following month. If the company does not employ any employees or any other persons covered by the insurance obligation, partners should submit settlement declarations only for themselves and pay contributions for a given month by the 10th day of the following month. Details on the settlement of the company and its partners with the Social Insurance Institution are explained in the article below.
Settlement of the company and partners with ZUS and the amount of ZUS contributions
Partners of the companies pay for themselves social security contributions from the declared amount. However, this amount cannot be lower than 60% of the expected average monthly salary.
Importantly, partners of companies (except for a civil law partnership) cannot pay social security contributions on the reduced basis of assessment, i.e. from 30% of the minimum remuneration. Partners of a civil law partnership may benefit from preferential ZUS contributions.
Therefore, this relief does not apply to partners of general partnerships, limited partnerships or partnerships and a sole shareholder of a limited liability company. These entrepreneurs pay ZUS contributions according to the general rules applicable to entrepreneurs.
Method of settling ZUS declarations
If there are no employees in the company, the company does not have to report and account for its partners, because each of them draws up and submits insurance documents on their own, paying premiums for their own insurance.
A partner of the company who conducts business and pays contributions only for his own insurance, is obliged to settle contributions by preparing and submitting to ZUS only the ZUS DRA settlement declaration for himself.
Each partner in such a company is a contribution payer for his own insurance. Therefore, he should prepare and submit to ZUS an application for insurance as an insured person - on the ZUS ZUA form (or if he is only subject to health insurance - on the ZUS ZZA form).
When settling contributions for other people, the company settles ZUS contributions on a separate ZUS settlement set for partners and other insured persons.
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Registration of the company as a payer of social security contributions
In a situation where a company plays the role of a contribution payer for both employees and other employed persons covered by insurance, it is obliged to report the contribution payer to the Social Insurance Institution. The company reports the company to ZUS as a contribution payer on the ZUS ZPA form within 7 days from the date of employment of the first employee or the establishment of a legal relationship justifying the first person's pension insurance. The ZPA application declaration should be submitted to ZUS in paper form. If only its partners work in the company, then the ZUS ZPA declaration is not submitted.
Settlement of the company and partners with ZUS - contribution settlement date
If the company is a payer of contributions for other persons, the partners in their own settlement declaration provide the code of the deadline for sending declarations and reports, the number "4". It is applicable to documents submitted by partners by the 15th day of the following month for the previous month, who pay insurance contributions (social and health or possibly only health) for themselves, and the company employs employees or other persons obliged to be insured at ZUS. In the declaration of the company, which lists the contributions for other insured persons, the figure “3” should be given, which means that the declaration is submitted by the 15th day of the following month for the previous month.
However, in a situation where the company does not employ any persons for whom it is obliged to settle insurance contributions to ZUS, its partners should submit separately ZUS DRA settlement declarations for themselves, in block I. in field 01, entering the digit "2". It informs that these people settle accounts with ZUS by the 10th day of the following month for the previous month.