Return of contributions paid for March after submitting the application for exemption from ZUS
Some entrepreneurs were entitled to take advantage of the exemption from ZUS in mid-April, after the deadline for payment of contributions resulting from the declaration for March. In connection with the amended regulations of April 17, the government decided to make an exception and return the receivables that were transferred to ZUS. How do I apply for a refund of premiums paid for March? Read on!
Who is entitled to a refund of premiums paid for March?
Entrepreneurs who are entitled to the exemption from paying contributions for the months from March to May, but have paid contributions for March, may apply for a refund of overpaid funds. Such a privilege is provided for in the so-called Shield 2.0.
Both the self-employed and companies employing employees (from 1 to 49 insured persons) are entitled to reimbursement of paid contributions. It does not matter whether they were entitled to this tax relief on April 1 or until April 17 following the enactment of the new regulations. This means that the application can be submitted by any payer who has unduly paid the premiums for March. In the case of the self-employed and employment companies applying for insurance, up to 9 people will be reimbursed 100% of the premiums paid. Companies that employ from 10 to 49 employees will receive only 50% of the amount paid by the Social Insurance Institution.
What formalities to be completed to receive a refund of premiums paid for March?
ZUS will not return overpaid funds automatically. Here it is necessary to apply for a refund of unduly paid contributions. This document may be submitted in the form of:
- paper on the RZS-P form, which should be submitted in a document box at a ZUS office or sent by post,
- electronic on the ZUS-EZS-P form available on the PUE platform.
It is very important that in order to get a refund of the premiums paid for March, the said application must be submitted before the April payment deadline, i.e. the maximum
- May 11 (May 10 is Sunday) in the case of people who pay contributions only for themselves,
- May 15 for companies paying contributions for other people.
Failure to submit this document or transfer it to ZUS after the deadline will result in the loss of the possibility of recovering overpaid funds - they will be settled against the declaration for April. Remember not to pay the premiums for April and May, because here it will no longer be possible to recover overpaid premiums.
Companies that have unduly paid their premiums for March may recover overpaid amounts, but they must remember to complete the relevant formalities in a timely manner. Otherwise, the contributions paid will be charged against the future declaration.