Anti-crisis Shield 3.0. - changes in exemptions from ZUS


The government has published the Anti-Crisis Shield 3.0 project. Contrary to announcements, it does not include some of the controversial entries widely commented on by the media. The new regulations, which are included in the Anti-Crisis Shield 3.0, are intended, inter alia, to introducing further changes to the rules of applying for exemption from ZUS contributions.

Write-off of contributions of self-employed persons - now

The redemption is now available to entrepreneurs who pay contributions only for themselves and who run their business before April 1. Their operating income in the first month for which the application is submitted may not exceed 300% of the forecast average monthly gross remuneration in the national economy in 2020.

This means that entrepreneurs who achieve high revenues and low revenues cannot take advantage of this relief. Also, people using the start discount cannot use this help.

Anti-crisis Shield 3.0. - extension of the exemption from ZUS

The new regulations expand the group of contribution payers entitled to take advantage of the exemption from paying ZUS contributions. The legislator provided for the possibility of exempting people who have high income, but low income. Thanks to the new provisions, an entrepreneur operating before April 1 and paying contributions solely for his own social insurance will be exempt from the obligation to pay ZUS contributions if:

  1. the income from business activity obtained in the first month for which the application for exemption from paying contributions is submitted was higher than 300% of the forecast average monthly gross remuneration in the national economy in 2020, and

  2. income from business activities within the meaning of the provisions on personal income tax obtained in February 2020 was not higher than PLN 7,000.

It is worth emphasizing that the Anti-Crisis Shield 3.0 assumes exemption from ZUS for these entrepreneurs only from the period from April 1, 2020 to May 31, 2020. Therefore, it will only cover two months, not three, as was the case with the earlier solutions. The exemption from ZUS for the new group of eligible persons will be granted only for two months! In the draft anti-crisis shield 3.0, there was a proposal that the exemption from ZUS for April and May 2020 would also cover people who had so far been excluded from receiving such assistance because of using the start relief. Finally, the legislator noticed that there are no grounds to differentiate the situation of contribution payers due to the type of relief they enjoy. The Anti-Crisis Shield 3.0 contains provisions enabling people to take advantage of the cancellation of contributions for the start-up relief!

By expanding the circle of people benefiting from the exemption, the legislator emphasized that they understand the differences between the income and income achieved by entrepreneurs. As a result, the exemption from ZUS will be available to those entrepreneurs who so far have not had a chance to receive such support.