Business liquidation and cessation of insurance obligation
Persons running a business are subject to compulsory social and health insurance from the date of commencement of business activity until the date of cessation of business activity. Deleting an entry of non-agricultural business activity from the register, i.e. liquidation of business activity or suspension of its performance, results in the termination of the insurance obligation.
Suspension of business activity
A person running a business, not employing employees, has the option of suspending it for a period of not less than 30 days and not longer than 2 years.
In order to notify the suspension of business activity, the entrepreneur is obliged to submit the completed CEIDG-1 form to the commune office. In it, check box 3 “application for entering information about the suspension of business activity”, and then indicate the date of commencement of the suspension and its expected period. You should also remember to indicate that no employees will be hired during the suspension period. The form may be submitted electronically via the Internet.
On the basis of the CEIDG-1 form for the suspension of business activity, ZUS is informed of the suspension and automatically draws up application documents. Therefore, the entrepreneur is not obliged to submit declarations of de-registration from insurance to ZUS. After resuming economic activity, ZUS also automatically submits an application for insurance, under the conditions in force before the suspension of business activity. From the date of suspension of business activity, the entrepreneur is not obliged to pay insurance premiums until the day preceding the day of resuming business activity.
If the activity was suspended during a month, then contributions for social insurance and the Labor Fund are calculated proportionally to the days on which the activity was conducted. The health insurance premium remains unchanged as it is indivisible and must be paid in full monthly amount regardless of the period of activity.
In the event of liquidation of business activity, it is necessary to submit the CEIDG-1 form within 7 days from the date of termination of the activity. Contrary to the suspension of business activity, when the enterprise is closed, ZUS does not automatically draw up notification declarations. Therefore, it is necessary to deregister both the entrepreneur and the other insured (employees, cooperating persons) from insurance.
When liquidating a business, it is necessary to submit a ZUS ZWUA de-registration declaration to ZUS. This form should be submitted to ZUS within 7 days from the date on which the insurance entitlement expired.
If family members were reported to health insurance, they should be deregistered on the ZUS ZCNA form.
For the last month of running a business, of course, contributions must be calculated and paid in proportion to the period of business in a given period. The health insurance premium must be paid in full.
Health insurance is valid for 30 days from the end of the insurance obligation. After this period, the entrepreneur will lose the possibility of using healthcare services.