POLAND: exemption of contributions for self-employed workers and small businesses, and other relief measures

Submitted by pgirard on Thu, 04/09/2020 - 16:17
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Anti-crisis shield - support from ZUS April 1 , 2020 Employment protection and reduction of burdens and maintaining financial liquidity in companies are the main goals of the regulatory package that make up the Anti-Crisis Shield. These regulations enter into force on April 1 this year. Among the solutions that are to prevent the effects of the coronavirus epidemic in Poland is the support provided by ZUS. What support can you get at ZUS? Exemption of small businesses registering up to 9 people for social security from contributions for March, April and May 2020 The state will take over the coverage of ZUS contributions for 3 months from entrepreneurs operating before February 1 this year. The exemption applies to contributions for the entrepreneur and the persons working for him. Self-employed workers with income up to PLN 15,681 (300% of average salary) who pay contributions only for themselves can take advantage of the exemption. The exemption applies to social security contributions, health insurance, Labor Fund, Solidarity Fund, FGŚP, FEP. Both the entrepreneur and the persons working for him will retain the right to health and social security benefits for the period of exemption from contributions. Entrepreneurs paying premiums for their own insurance and persons cooperating with them retain the right to benefits in the event of sickness and maternity if they were in voluntary sickness insurance on February 1, 2020. Companies which were in a difficult situation in December 2019 and did not pay the amounts due, including contributions collected by ZUS, will not benefit from the exemption from contributions. This is due to EU regulations. More details about this form of support and information on how to obtain it . Parking benefit for people who perform civil law contracts (mandate, agency contracts, and specific work contracts) The benefit is, in principle, PLN 2080 (80% of the minimum wage) and is unpaid and untaxed. In the case of persons performing civil law contracts whose sum of revenues from civil law contracts in the month preceding the month in which the application for parking benefit was submitted is up to PLN 1299.99 (less than 50% of the amount of the minimum remuneration for work in 2020), this parking benefit is entitled to the sum of remuneration under these contracts. The condition for obtaining a benefit is that the income in the month preceding the month of submitting the application does not exceed 300% of the average monthly salary from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application. In addition, the contract must be concluded before February 1 this year. More details about this form of support and information on how to obtain it . Parking benefit for self-employed workers The benefit is, in principle, PLN 2080 (80% of the minimum wage) and is unpaid and untaxed. The condition for obtaining a benefit is that the income in the month preceding the month of submitting the application does not exceed 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application. In addition, the business must start before February 1 this year. Revenue in the month preceding the month of submitting the application must fall by at least 15% compared to the previous month. You do not need to suspend your business, but the benefit is also available to self-employed workers who suspended it after January 31 this year. if the income from this activity from the previous month did not exceed 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application. Self-employed persons settling in the form of a tax card who benefit from the VAT exemption will receive a parking allowance of PLN 1,300. More details about this form of support and information on how to obtain it .  Discount in the payment of premiums without a prolongation fee - deferment of payment or installment of contributions due The relief applies to all contribution payers. Applies to contributions for the entrepreneur and the persons working for him. It does not matter since the payer has been operating. The size of his company does not matter. Self-employed workers can also take advantage of the discount. The relief applies to contributions from January 2020. Thanks to the relief, you can pay contributions to ZUS in the long run. If the payer submits the application before the date of payment of contributions, he will not bear any costs associated with the discount. If the application is submitted after the deadline for paying contributions, ZUS will calculate interest for late payment on the day of submitting the application. More details about this form of support and information on how to obtain it .

measures summary

Exemption of payment of social contributions for self-employed workers and small businesses employing up to 9 people for March, April and May 2020

- Self-employed workers seeing a reduction of at least 15% of their turnover can receive a specific benefit of 80% of the minimum wage

- Waiving of interest fees in case of deferral of contributions payments or payments in instalments.

Measure date
Regions / Country
Description/integral text (Internal-not for publishing)

Anti-crisis shield - support from ZUS

 April1,2020

Employment protection and reduction of burdens and maintaining financial liquidity in companies are the main goals of the regulatory package that make up the Anti-Crisis Shield. These regulations enter into force on April 1 this year. Among the solutions that are to prevent the effects of the coronavirus epidemic in Poland is the support provided by ZUS.

What support can you get at ZUS?

Exemption of small businesses registering up to 9 people for social security from contributions for March, April and May 2020

The state will take over the coverage of ZUS contributions for 3 months from entrepreneurs operating before February 1 this year. The exemption applies to contributions for the entrepreneur and the persons working for him. Self-employed workers with income up to PLN 15,681 (300% of average salary) who pay contributions only for themselves can take advantage of the exemption. The exemption applies to social security contributions, health insurance, Labor Fund, Solidarity Fund, FGŚP, FEP. Both the entrepreneur and the persons working for him will retain the right to health and social security benefits for the period of exemption from contributions. Entrepreneurs paying premiums for their own insurance and persons cooperating with them retain the right to benefits in the event of sickness and maternity if they were in voluntary sickness insurance on February 1, 2020.

Companies which were in a difficult situation in December 2019 and did not pay the amounts due, including contributions collected by ZUS, will not benefit from the exemption from contributions. This is due to EU regulations.

More details about this form of support and information on how to obtain it .

Shutdown benefit for people who perform civil law contracts (mandate, agency contracts, and specific work contracts)

The benefit is, in principle, PLN 2080 (80% of the minimum wage) and is unpaid and untaxed. In the case of persons performing civil law contracts whose sum of revenues from civil law contracts in the month preceding the month in which the application for parking benefit was submitted is up to PLN 1299.99 (less than 50% of the amount of the minimum remuneration for work in 2020), this shutdown benefit is entitled to the sum of remuneration under these contracts. The condition for obtaining a benefit is that the income in the month preceding the month of submitting the application does not exceed 300% of the average monthly salary from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application. In addition, the contract must be concluded before February 1 this year.

More details about this form of support and information on how to obtain it .

Shutdown benefit for self-employed workers

The benefit is, in principle, PLN 2080 (80% of the minimum wage) and is unpaid and untaxed. The condition for obtaining a benefit is that the income in the month preceding the month of submitting the application does not exceed 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application. In addition, the business must start before February 1 this year. Revenue in the month preceding the month of submitting the application must fall by at least 15% compared to the previous month.

You do not need to suspend your business, but the benefit is also available to self-employed workers who suspended it after January 31 this year. if the income from this activity from the previous month did not exceed 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office on the basis of the provisions on retirement and disability pensions from the Social Insurance Fund applicable on the day of submitting the application.

Self-employed persons settling in the form of a tax card who benefit from the VAT exemption will receive a parking allowance of PLN 1,300.

More details about this form of support and information on how to obtain it . 

Discount in the payment of premiums without a prolongation fee - deferment of payment or installment of contributions due

The relief applies to all contribution payers. Applies to contributions for the entrepreneur and the persons working for him. It does not matter since the payer has been operating. The size of his company does not matter. Self-employed workers can also take advantage of the discount.

The relief applies to contributions from January 2020. Thanks to the relief, you can pay contributions to ZUS in the long run. If the payer submits the application before the date of payment of contributions, he will not bear any costs associated with the discount. If the application is submitted after the deadline for paying contributions, ZUS will calculate interest for late payment on the day of submitting the application.

More details about this form of support and information on how to obtain it .