Small ZUS for small companies is a fulfillment of the promise we made to Polish entrepreneurs. I am very pleased that the Sejm has advocated pro-entrepreneurship changes. Thanks to them, the owners of the smallest businesses will pay social security contributions adapted to their revenues. I am also counting on the new regulations to encourage entrepreneurs operating in the grey zone to leave it," said Minister Jadwiga Emilewicz about the so-called Small Social Security Act adopted by the Sejm today.
From 1 January 2019 The smallest Polish entrepreneurs will pay lower ZUS. Now the legislation amending this issue will go to the Senate. After that, the President's signature is the only thing that's going to share it.
- Several hundred thousand single-member companies will benefit from the new regulations. And that's because we expect, in addition to almost 200,000 entitled, many people will legalize their activities. All because they no longer have to pay disproportionately high contributions. The so-called small economic activity brings huge savings to companies. I'm even talking about 1,500,000,000 PLN In 2019 – added Deputy Minister Mariusz Haladyj.
How it is now and what will change
Currently entrepreneurs regardless of the size of the revenue pay the same contribution to ZUS. It takes 1,232.16 PLN. Although there is an option to pay a lower Social Security Fund 520 PLN for social and health insurance, but it only applies to people setting up the company for the time being first and is valid by two years after its foundation.
Thanks to today's changes, single-person entrepreneurs whose average monthly income does not exceed 2.5-times the minimum wage (In 2018 This 5,250 PLN), will be able to pay reduced social security contributions regardless of the company's experience. The contributions will be proportional to the revenue.
Complementary system
The Little ZUS is another change in the law, which can be classified as a pro-entrepreneurship facilitation introduced recently. Importantly, this is a complementary change along with other new regulations.
Why? If the entrepreneur starts business and his monthly income is lower than half of the lowest national salary (currently 2,100 PLN), it does not have to register its activities at all. If he gets better, he has to start a company, but he can benefit from the so-called start-up allowance, i.e. he will be exempt from social contributions for six months after registration.
Later, by another two years, the same entrepreneur will be able to benefit from the aforementioned contribution 520-After that, it will be able to benefit from the facilities of the small ZUS adopted today (if it meets the income criterion already mentioned in the communication).
What will be the savings
No administration one the amount saved by each of the entrepreneurs using the small ZUS. It will change with the minimum national salary and will be linked to the amount of the entrepreneur's income. It can be said that the rights to use the small ZUS In 2019 will have to pay contributions of at least 520 PLN, not higher than 1,232 PLN.
As an example of the amount of contributions, the case of an entrepreneur who earns income in the amount of 2,100 PLN. Upon the entry into force of the laws passed today, he will only pay to ZUS 660 PLN per month, not as it is today, 1,232 PLN. In his case, the savings will be approx. 570 PLN A month. However, it should be clearly stressed that this particular example - as has already been mentioned, the application one the amount of savings for each eligible trader is not possible.
When the little ZUS enters into force
According to the passed law, its date of entry into force is 1 January 2019 Now the new regulations will go to the Senate. After their adoption by the higher Chamber of the Polish Parliament, the bill will be handed over to the President for signature.