The possibility of using a one-time exemption from paying ZUS contributions during the year arouses great interest among people running an individual business, but also many doubts and questions.

Below we will briefly discuss the most common questions that clients of our accounting office ask us:

Does submitting an application for contribution holidays automatically exempt from the obligation to pay contributions?

No, submitting an application alone does not provide a basis for not paying contributions. Only receiving a positive verification of the application gives the right to refrain from paying the contributions covered by the application.

What if the application was submitted but not considered by the date of the obligation to pay contributions?

If the payer has not received a response to the application submitted by the date of the obligation to pay contributions for the period for which the application was submitted, they are obliged to pay these contributions in accordance with the rules applicable to them. If they receive a positive decision from ZUS after this deadline, they will have to submit a correction of the declaration for this period and submit an application for a refund of the overpayment.

With what insurance code should I submit a declaration for the month for which I obtained an exemption from ZUS contributions?

– ZUS RCA declaration, providing the appropriate insurance code, taking into account the settlement of contributions from the state budget, appropriate for the basis of social contributions:

05 14 – for persons conducting business activity, exempt from paying contributions, for whom the basis for calculating social insurance contributions is 60% of the forecasted average monthly salary,

05 74 – for persons conducting business activity, exempt from paying contributions, for whom the basis for calculating social insurance contributions is 30% of the minimum salary, settling on the so-called preferential ZUS

05 94 – for persons conducting business activity, exempt from paying contributions, for whom the basis for calculating social insurance contributions depends on income, settling on the so-called small ZUS

– ZUS RCA with the current business activity code and contributions for health insurance and voluntary sickness insurance, if the payer does not have an exemption from this contribution; ZUS RCA for other insured persons, if the payer employs employees or contractors;

ZUS DRA, taking into account contributions from the generated RCA reports.

Can payers with debts to ZUS benefit from the exemption from paying contributions?

Payers who have arrears to ZUS for social insurance contributions can benefit from contribution holidays. The procedure in their case is the same as for payers who do not have arrears to ZUS.

If you need help with labour law or HR and payroll matters, please contact us:

Accounting office in Warsaw:

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow:

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl