Spectres introduced many changes, while one more important for entrepreneurs is to expand the scope of the ZUS and health contributions.
Shield 3.0. Under Article 31zo Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations (Journal of Laws, items 374, 567, 568, 695) added section 2a and 2b. According to section 2a at the request of the payer, who is a person operating a non-agricultural activity paying contributions exclusively for his/her own social or health insurance, shall be exempted from the obligation to pay unpaid contributions (must be pension and accident insurance, voluntary sickness insurance, health insurance, Labour Fund and Solidarity Fund), for a period from 1 April 2020 to 31 May 2020 However, the following conditions must be met:
- - the contributor had to operate before 1 April 2020,
- - revenue from this activity obtained In the first the month for which the application for exemption from contributions was made must have been higher than 300% forecast average monthly gross wage in the national economy In 2020 (i.e. 15,681 PLN) [1] ,
- - revenue from this activity obtained In the first the month for which the application for exemption from contributions is submitted may not be higher than 7,000 PLN. [2]
According to section 2b, at the request of a contributor who is an entrepreneur entitled to the so-called ‘start-up credit’ [3] , the paying of contributions exclusively for own health insurance shall be exempted from the obligation to pay unpaid claims for contributions to its compulsory health insurance for the period from the date of 1 April 2020 up to day 31 May 2020 As in the previous provision, the conditions should be fulfilled here:
- - the contributor had to operate before 1 April 2020,
- - operating income was not higher than 300% forecast average monthly gross wage in the national economy In 2020, either
- Operating income was higher than 300% forecast average monthly gross wage in the national economy In 2020 and revenue from this activity In the first the month for which the application for exemption from contributions is submitted may not be higher than 7,000 PLN. [4]
[1] According to the Notice of the Minister of Family, Labour and Social Policy dated 28 November 2019 (M. P. 2019, item 1147), the estimated average remuneration is 5,227 PLN
[2] Revenue and income under the above conditions shall mean those terms in accordance with the rules on income tax on individuals.
[3] An entrepreneur who is a natural person who takes up an economic activity for the time being first or take it again after at least 60 months from the date of its last suspension or termination and does not perform it to the former employer for whom, before the start of business in the current or previous calendar year, he has carried out activities falling within the scope of his business activity as part of an employment relationship or cooperative employment relationship, he is not subject to compulsory social insurance for a period of time 6 months from the date of establishment. – Article 18(1) Act dated 6 March 2018 Business law (i.e. Journal of Laws of 2019, item 1292, as amended).
[4] Similarly, through income and income under the above conditions, these terms shall be understood in accordance with the rules on income tax on individuals.
Author: Michał Zdanowski, tax consultant At Russell Bedford Poland.
Graduated from the Faculty of Law and Administration of the University of Warsaw, graduate of the Postgraduate Tax and Tax Study of the University of Warsaw. During his studies he gained experience in law and tax law firms. Since September 2013 is associated with the law firm Russell Bedford Poland. It specialises in documenting transactions between related parties.