Exemption from social security contributions – an anti-crisis package

The government’s draft of the so-called anti-crisis package provides for the possibility of exempting some entrepreneurs from contributions paid to ZUS [Social Insurance Institution]. If the draft passes through the legislative procedure (the Senate and the President still have to go through it), then the exemptions will be as follows.

Who for?

Payer of contributions:

1. who on 29 February 2020 reported less than 10 insured persons to social security, provided that it was reported as payer of contributions before 1 February 2020;
2. being a person conducting a non-agricultural activity, paying contributions exclusively for its own social security or health insurance if:

a) operated before 1 February 2020,

b) income from this activity, within the meaning of the provisions on personal income tax, obtained in the first month for which the application for exemption from paying contributions is submitted, was not higher than 300% of the forecasted average gross monthly remuneration in the national economy in 2020 – that is PLN 15,600 gross.

What contributions?

In case of ad. 1), for social insurance, health insurance, Labour Fund, Solidarity Fund, Guaranteed Employee Benefits Fund or Temporary Retirement Fund.

In case of ad. 2), contributions to its compulsory pension and disability pension and accident insurance, voluntary sickness insurance, health insurance, Labour Fund and Solidarity Fund.

For what period?

Due for the period from 1 March 2020 to 31 December 2020

What do you have to do?

Submit an application for exemption from paying contributions to the Social Insurance Institution, no later than on 30 June 2020.

Notes:

In case of 2), the amounts due on account of contributions established from the lowest base of those contributions are exempt from the obligation to pay.

Legal basis:

Article 31zo. 1 et seq. of the Act on special arrangements for preventing, counteraction and combating COVID-19, other infectious diseases and the crisis situations caused by them and some other acts.

Beata Bieniek-Wiera, attorney-at-law