For many entrepreneurs, the exemption from paying contributions to ZUS was the largest support under the anti-crisis law. But a lot of them couldn't use it, because... they had overpayments in their account.
In the Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations (Journal of Laws of 2020, item 374, as amended, hereinafter: ‘Speclaw’) introduced under Article 31zo the possibility of exempting entrepreneurs from the obligation to pay unpaid social security contributions, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Workers' Benefits Fund or the Pension Fund due for the period from 1 March 2020 up to day 31 May 2020 As a result, employers and self-employed people made appropriate proposals, confident that they would receive such dismissal from the march. What a surprise to some when they found out they weren't getting fired.
ZUS is of the opinion that after the anti-crisis shield was launched, it was widely informed that the payers who applied for exemption from contributions and had an excess payment at ZUS should apply for reimbursement.
Information deficiencies
ZUS is of the opinion that after the anti-crisis shield has been launched, it has been widely informed that the payers who applied for exemption from contributions and have an excess payment at ZUS should apply for reimbursement, as if they do not do so, the overpayment will pay for the following months, thus preventing the benefit from the support.
Many entrepreneurs, on the other hand, do not associate such a message. In this case, the SME Ombudsman intervened, who made a request to the President of ZUS Mrs Prof. Dr. Gertrude Uścińska to clarify the case.
The Ombudsman pointed out that ZUS had a duty to notify contributors seeking exemption from contributions on the basis of Article 31zo Special provisions, with an amount of overpayment for previous premium periods, so as not to deprive them of their ability to benefit from the exemption during the outbreak and the economic problems involved. According to the Ombudsman, ZUS’s practice of ex officio overpaid contributions to current contributions without informing the payers of the amount of overpaid contributions is incorrect and violates the rights of entrepreneurs resulting from the so-called anti-crisis shields.
The amendment will amend
The case is to be resolved by the amendment of the law on the amendment of the Posting of Workers Act in the framework of the provision of services and certain other laws (segment printing no.
430), which under Article 10(1) provides that, in the event of a deposit by 30 June 2020 request for exemption from the obligation to pay the contributions referred to under Article 31zo Special provisions shall be exempt from the obligation to pay the contributions due as shown in the statement of account for March, April 1 May 2020, specified under Article 31zo, also where these contributions were paid or for those contributions, the Social Insurance Institution has, of its own motion, paid unduly.
Contributions paid or ex officio unduly paid shall be reimbursed on a specified basis under Article 24 Act dated 13 October 1998 on the social security system (Journal of Laws of 2020, items 266, 321, 568, 695, 875). The bill is currently in the Senate.
Exemption from contributions for overpayments will be corrected
ZUS informs that after the entry into force of the provisions it will be possible to waive the contributions shown in the statement of account. Payers who on the day indicated in the regulations:
- reported to social security below 10 insured, they will be able to obtain a cancellation of 100% contributions due,
- reported to social security from 10 to 49 insured, they will be able to obtain a cancellation of 50% contributions due.
If overpayment is incurred in connection with the remission of contributions, it will be credited with future premiums or will be reimbursed at the request of the payer.
In the light of the planned amendment of the rules, no requests for review should be submitted to the Social Security Office (the Office will examine the case ex officio – without a re-application) or reimbursement of the overpayment (the reimbursement may be requested after the amount of the write-off has been fixed).
The ZUS will inform about the exemption from payment of contributions or its new amount on the Electronic Services Platform (PUE) of ZUS or send a letter via mail.
Author: Katarzyna Kołbuś. Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which focuses on finance, taxation, law, politics and the economy