There is no entitlement to exemption from ZUS contributions? - there is a solution!

Co-Size-Changing

The anti-crisis shield introduced a relief relieving entrepreneurs from ZUS payments for three months: March, April and May. Unfortunately, not everyone can take advantage of this solution. In the article we suggest what you can do when you are not entitled to an exemption from ZUS contributions!

The self-employed and micro-enterprises do not pay contributions

At the moment, the right to ZUS relief is available to self-employed persons (paying contributions solely for themselves) who:

  • ran a business before February 1, 2020,

  • in the first month indicated in the application, they did not exceed the revenue of PLN 15,681.

In the case of companies employing employees, the entrepreneur is exempt from paying contributions for himself and the insured, if on February 29 he reported fewer than 10 people to social insurance. The income achieved does not matter. Here, it should be remembered that the exemption from contributions is available to both the self-employed and workplaces that do not have arrears with payments to ZUS as of December 31. Unfortunately, the current solution is not dedicated to larger companies.

What to do when the exemption from ZUS contributions is not due?

Currently, only entrepreneurs employing up to 9 insured persons were entitled to redemption. It is planned to extend the exemption from ZUS. The new assumptions of Shield 2.0 provide for a three-month exemption from ZUS for companies employing up to 49 employees. Unfortunately, the new regulations have not yet entered into force. Larger entrepreneurs are wondering what to do - whether to pay ZUS or wait. What about the cancellation of premiums for March, if the 2.0 shield will be introduced in April? Entrepreneurs are looking for answers to these questions.

RDU application - does it solve the problem?

Some entrepreneurs found a way out of the situation and submitted a RDU application to ZUS. It can be submitted by contribution payers who have difficulties paying them on time due to COVID-19. Entrepreneurs may apply for a postponement of the payment deadline or distribution of contributions due in installments. Reliefs concern premiums for the insurance of the entrepreneur and his employees. The size of the enterprise does not matter. The application concerns contributions for the period from January 2020.

Applications for relief may be submitted:

  • electronically via PUE ZUS,

  • via post,

  • in person at a ZUS office - to the document box (without contacting a ZUS employee).

Thanks to the relief, the entrepreneur has the opportunity to pay contributions to the Social Insurance Institution over a longer period of time. If he / she submits the application before the due date of contributions, i.e. by April 15, he does not bear any costs related to the relief. If the application is submitted after the deadline for paying the contributions, ZUS will charge late payment interest on the day of submitting the application. There are no restrictions on the amount of the contributions to which the relief applies. However, this request must be justified. Taking advantage of the relief does not exclude the possibility of using other forms of support under the Anti-Crisis Shield.

Larger entrepreneurs who do not have the right to ZUS redemption relief may submit a RDU application, which deferred the payment of contributions. The companies hope that after the shield 2.0 introduces the possibility of exemption from ZUS contributions, then submitting the RDZ application will release them from paying contributions from March.