Application for spreading overdue ZUS contributions into installments - template with discussion
The Social Insurance Institution does not provide financial assistance to entrepreneurs, but may consent to:
- spreading overdue contributions in installments,
- cancellation of contributions due to contributions,
- Deferred payment of current contributions.
An entrepreneur who is in debt due to insurance premiums may therefore apply, inter alia, to: o the possibility of repayment of the debt that has already arisen in installments payable in a specified amount and on a predetermined date. For this purpose, he should submit an application to the Social Insurance Institution for the payment of overdue ZUS contributions into installments.
Application for spreading overdue ZUS contributions into installments - free template to download
Application for payment of contributions in installments.pdf Description: manual to be filled in
What are the benefits of the installment plan?
An advantage for the contribution payer is the possibility to pay the outstanding liability over a longer period of time without charging interest for late payment (a prolongation fee is charged, however, in the amount lower than the interest). The suspension of the pending enforcement proceedings is also an advantage.
Which contributions can be divided into installments?
If the entrepreneur pays contributions only for himself, the entire arrears in this respect may be spread over quarterly payments. However, when it employs employees (including contractors), ZUS may agree to installment payments, excluding retirement and health insurance for employees that must be paid immediately.
X - contributions that are not subject to redemption
√ - contributions subject to redemption
How to apply for payment in installments?
First of all, you should apply for the payment of the obligation into installments. In addition, you should remember to pay the current contributions, as well as possible enforcement costs, if such occurred in contacts with ZUS.
What should the application contain?
The application should specify the title of the debt to be divided into installments, its value and the period in which it arose, as well as information about the reason for ceasing to pay contributions. In addition, the contribution payer should justify the application by stating the reasons for the inability to meet the contributions due to ZUS on time (e.g. obligations towards the Tax Office or other entities). It also shows the current payment possibilities (e.g. the amount of the current financial results of the activity, the amount of income in the payer's family) and the proposed forms of security (e.g. the company's assets, ability to pay liabilities).
In the submitted application, the entrepreneur also presents a debt repayment proposal, specifying the date of payment of installments, their number and amount.
It is also necessary to indicate the type of public aid under which the entrepreneur is applying for the payment of arrears in installments. Is it:
- de minimis aid, or
- individual aid intended for restructuring, or
- individual aid to make good the damage caused by natural disasters or other exceptional occurrences.
What to attach to the application?
The entrepreneur should support his situation with the evidence presented in the application. Therefore, it is possible to attach documents confirming the current financial situation, as well as the general situation of the company, e.g. with an indication that the current problems are temporary. Sample documents:
confirming the existence or non-existence of the enterprise and the scope of activities:
Entry into the business register,
Decision on deletion from the business register in the event of termination of business activity,
confirming the company's financial situation:
Declaration on the timeliness of payment of fees by buyers,
Statement on the estimated value of corporate liabilities,
Tax declarations (final for the previous year and advance tax returns for the current year),
A photocopy of PIT tax returns for the last 3 years,
Certificate from the tax office about the non-arrears or arrears with taxes,
documents related to state aid:
Received de minimis aid certificates,
Information on state aid other than de minimis intended for the restructuring or repair of damage caused by natural disasters or other extraordinary events,
Declaration of not using state aid,
Schedules for the repayment of a bank loan or debts owed to other entities, e.g. to the tax office,
All documents relating to current expenses, such as drug and medical expenses.
How do I apply?
The entrepreneur may submit a written application in person at the facility or by post. The application may also be submitted electronically via the Electronic Registry Office or the ePUAP platform, however electronic dispatch requires a qualified electronic signature or a trusted profile.
When will the entrepreneur receive a reply from ZUS after submitting the application?
The application is considered within 14 days from the date of completing the documentation necessary to consider the case and no later than within two months from the date of receipt of the application. If ZUS issues a positive answer, a civil law agreement is signed with the entrepreneur, which specifies, inter alia, debt repayment schedule for contributions.