ZUS contributions during the suspension of activity - the most important information
Every entrepreneur not employing employees - regardless of the reason - has the right to suspend his business activity. In such a situation, however, the question arises - should ZUS contributions still be paid during the suspension of activity? Is it necessary to pay for them during the suspension of activities?
ZUS contributions - deregistration procedure
The procedure for suspending business activity is based on completing the CEIDG-1 application - the same one that was submitted in order to establish a company. On this basis, the city office sends a notification to ZUS, which draws up the relevant documents and temporarily deregister:
- contribution payer - ZUS ZWPA form,
- from insurance - ZUS ZWUA form,
- from the insurance of a person cooperating with the entrepreneur - ZUS ZWUA form,
- family members of the entrepreneur - ZUS ZCNA form,
- family members of a person cooperating with the entrepreneur - ZUS ZCNA form.
Importantly, about the preparation of the above-mentioned ZUS documents are notified by the contribution payer (i.e. the entrepreneur who suspends his activity) by means of a separate letter.
Due to the fact that the entrepreneur is deregistered from ZUS contributions, he is also not obliged to pay them (this applies to social security contributions). The ZUS contribution payer is not subject to insurance from the day of suspension of activity until the day preceding the day on which it is resumed. At this point, it should be emphasized that the suspension of activities also results in the lack of the obligation to pay health insurance contributions.
During the suspension of business activity, its owner is also not obliged to submit any settlement documents to the Social Insurance Institution (pursuant to Article 36a (3) of the Act on the social security system).
Social security contributions and suspension of activity during the month
In a situation where the entrepreneur suspends the activity during the month, then the social security contributions should be calculated in proportion to the days of running the business. Contributions are paid only from the period in which the activity was actually performed.
How can such a proportionate calculation be made? For this purpose, first, the current amount of the minimum basis for calculating social security contributions should be divided by the number of calendar days in the month in which the business activity was suspended.The next step is to multiply the number obtained by the number of days during which the entrepreneur was subject to social insurance during this period, i.e. the days on which he operated (including Saturdays and Sundays).
Importantly, the suspension of activity during the month is also associated with the need to submit relevant declarations to ZUS, in which the entrepreneur will present proportionally settled social security contributions. The principle of proportional reduction does not apply to health insurance contributions. In this case, it is necessary to pay it on the full basis of assessment, even if the activity was carried out for part of the month.
ZUS contributions during the suspension of activity in the case of voluntary insurance
During the suspension of business activity, the entrepreneur may join voluntary retirement and disability insurance and thus pay contributions to the above-mentioned Insurance. Such a possibility exists if he has no other title to this insurance (e.g. he does not work in another workplace).
At this point, it is worth noting that the suspension of activity excludes the possibility of paying contributions for sickness and accident insurance.
The entrepreneur has the right to join the previously indicated insurances at any time when business activity is suspended. The correct application is made using the ZUS ZUA form. Importantly, the owner of the company will be covered by the above-mentioned insurance from the date indicated in the application, but not earlier than from the moment when the application was sent to ZUS.
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The method of determining the basis for calculating contributions for voluntary retirement and disability pension insurance does not differ from the one in force before the suspension of activity. It is recognized as:
- 60 percent projected average monthly remuneration, provided that the entrepreneur has so far paid social contributions on general terms,
- 30 percent minimum wage, if the entrepreneur was entitled to pay lower contributions before the suspension of activity, but only up to the period of 24 full calendar months from the date of commencement of activity; after this period, contributions should be paid on the basis of assessment specified in the above point.
If the suspension of activity lasts more than 30 days, then the entrepreneur should consider paying the health insurance premium. Why? The right to this insurance expires just 30 days after the expiry of the insurance obligation. During the suspension period, the entrepreneur may use three options:
- applying for health insurance as a family member - e.g. from the spouse's insurance,
- registering with an employment office and being subject to health insurance as an unemployed person - the contribution is then paid by the employment office, and if the entrepreneur receives unemployment benefit, it will be deducted from his income,
- joining voluntary health insurance on the basis of a written application submitted to the National Health Fund - the premium is paid on the declared amount, which may not be lower than the average salary.