As part of the Pro Bono legal action, we answer questions about anti-crisis actions in response to the pandemic COVID-19. We invite you to send questions to which experts from individual departments will answer. We present further answers to business questions.
- Is there a limit on the exemption from payment of ZUS contributions below 10 are all those reported to the payer's account?
Answer
Yes, the payer who reported less than 10 people, this is due to Article 31zo(1) COVID Act 191 .
- Including the owner of the company?
Answer
Yes, if he is active, for example, in a single-person business activity and is a payer within the meaning of Article 4(2) uSUS[2] .
- What about the owners of civil companies, public companies, who have separate accounts in ZUS (the company is a payer for employees and partners separately for themselves) - whether the relief will benefit e.g. civil or public company employing 8 persons + two Partners as separate contributors?
Answer
The company and partners are separate contributors. It follows that according to Article 31zo(1) The COVID Act may benefit from the exemption from the contributions provided for by the COVID Act 19, if less than 10 persons and their partners, separately from that company, if they fulfil the conditions of Article 31zo(1) COVID Act.
- If they benefit - do the partners paying contributions for themselves (but within the company employing employees) also have a income limit (i.e. due to the company's turnover and share of revenue according to the company's contract)?
Answer
Yes, the partner is treated as a business operator (Article 8(6)(4) uSUS). It follows that it is affected by the revenue limit described under Article 31zo(2) COVID Act. If you have further questions, please contact us.