The deadline for submitting an application for exemption from ZUS falls on 30th June 2020
Entrepreneurs who want to take advantage of exemption from paying ZUS contributions for March – May 2020 on the basis of the Anti-crisis shield, have time to submit an application till 30th of June 2020.
-
Who is entitled to the exemption?
- “Small employers” – 100% exemption from contributions
Social security contributions payers who ran business:
- before 1st of February 2020 and as at 29th of February 2020,
- in the period from 1st of February to 29th of February and as at 31st of March 2020,
- in the period from 1st of March to 31st of March and as at 30th of April 2020,
and reported fewer than 10 persons for social securities (juvenile workers are not included into this number).
- “Medium employers” – 50% exemption from contributions
Social security contributions payers who ran business:
- before 1st of February 2020 and as at 29th of February 2020,
- in the period from 1st of February to 29th of February and as at 31st of March 2020,
- in the period from 1st of March to 31st of March and as at 30th of April 2020,
and reported between 10 and 49 persons for social securities (juvenile workers are not included into this number).
- Self-employed – 100% exemption from contributions
Self-employed persons who were running their business before 1st of April 2020, if their gross income from this activity obtained in the first month for which the application for exemption from paying contributions is submitted:
- did not exceed PLN 15,681,
- exceeded PLN 15,681 and the net income did not exceed PLN 7,000 (the exemption applies to contributions for April and May 2020).
-
The submission of an application and settlement declarations required
Exemption from ZUS contributions is granted upon application, which must be submitted to ZUS by 30th of June 2020 at the latest.
It is also necessary to submit settlement documents for the period March-May 2020 by 30 June 2020, unless the payer is exempted from that obligation according to the law.
As a rule, the exemption applies to unpaid contributions.
_______
If you are interested in obtaining further information and their impact on your activity please contact with:
Anna Misiak, Anna.Misiak@mddp.pl tel. +48 22 322 68 88
Rafał Sidorowicz, Rafal.Sidorowicz@mddp.pl tel. +48 22 320 68 88
or your advisor from MDDP.
_______
In MDDP, we have also established a CORONAVIRUS CRISIS TEAM our experts assist in all areas of activity that may be affected by the coronavirus epidemic. We monitor the legislative work related to the coronavirus on an ongoing basis and follow the recommendations of the relevant authorities that may affect the business situation. Questions and doubts should be addressed to: covid19@mddp.pl or directly to persons responsible for specific issues:
| TAXES | Bartosz Głowacki | phone:+48 603 980 382, e-mail:bartosz.glowacki@mddp.pl | |
| LABOR LAW | Wiktoria Cieślikowska | phone:+48 22 376 52 97, e-mail:wiktoria.cieslikowska@mddp.pl | |
| PERSONAL DATA | Daniel Michalski | phone:+48 22 376 52 02, e-mail:daniel.michalski@mddp.pl | |
| PAYMENT BACKLOGS, BANKRUPTCY AND RESTRUCTURING | Bartłomiej Sadura | phone:+48 737 883 705, e-mail:bartlomiej.sadura@mddp.pl | |
| CONTRACTS | Aleksandra Grabarska | phone:+48 22 376 52 20, e-mail:aleksandra.grabarska@mddp.pl | |
| CORPORATE FINANCE | Łukasz Zabłocki | phone:+48 22 320 48 52, e-mail:lukasz.zablocki@mddp.pl | |
| FINANCIAL STATEMENTS | Magdalena Michniewicz | phone:+48 502 413 975, e-mail:magdalena.michniewicz@mddp-outsourcing.pl | |
| BOOKKEEPING | Agnieszka Tyczyńska-Osińska | phone:+48 504 120 116, e-mail:agnieszka.tyczynska-osinska@mddp-outsourcing.pl | |
| PAYROLL | Barbara Kochańska-Mierzejewska | phone:+48 516 281 916, e-mail:barbara.kochanska-mierzejewska@mddp-outsourcing.pl |