Relief for new entrepreneurs is a demand that seems positive in every possible way. The assumptions were to encourage new businesses by softening their fiscal responsibilities towards ZUS. Anxiety arose the moment ZUS expressed the view that new entrepreneurs did not have to pay social contributions to ZUS, but this expenditure would cover them... Counterparties.
If this view took the form of a standard practice, probably most entrepreneurs would try to avoid any business contacts with those who have just started business. No one would want to pay contributions to ZUS for their contractor.
The storm broke out due to the view of the Gdańsk branch. It resulted in the start-up relief being borne by the contractor of the starting entrepreneur. Official who edited the written interpretation No. 285 to 24 July 2018 He probably didn't realize what an avalanche could cause.
The start-up relief storm shows how important the high quality of legislative technology is. Writing laws at an express pace or lack of proper consideration in this area can cause considerable practical difficulties. Also when the legislator had good intentions
The relief for the start was so emotional that the government was involved. On the website of the Ministry of Enterprise and Technology, the following message appeared:
„In view of the information in the media on (...) the starting relief (...) the payers are not obliged to pay social security contributions for counterparties who benefit from the start relief.”
In the following part of the communication, ZUS was sent more detailed information. This office also issued an official post entitled "Ulga on start always without contributions". The following part reads:
„Contractors are not obliged to pay social security contributions for counterparties (...) Interpretation No 285 to 24 July 2018 (…) it has been issued in a single case, on the basis of the facts presented by the applicant and relates only to the trader at whose request it was issued.’
It would seem that the statements of ZUS and the government in agreement resolve any doubts and constitute a real guarantee. True, it is now hard to expect that the official position will change again, but nothing is foregone. The key issue is the content of a specific provision of the Act on the Relief to Start.
The official position of the government is not a source of law, nor is the official position of ZUS. The content is decisive Article 87 Constitution of the Republic of Poland. It lists all sources of law commonly used in Poland, this catalogue is closed. All Polish citizens (also state authorities) are bound by the content of the Polish Constitution, laws and ratified international agreements, but there is no legal source such as the official position of any state authority.
The start-up relief storm shows how important the high quality of legislative technology is. Writing laws at an express pace or lack of proper consideration in this area can cause considerable practical difficulties. Also when the legislator had good intentions.
source: https://www.forbes.pl/opinie/ulga-na-start-pulapka-dla-nowych-przedsiebiorcow-i-ich-kontrahentow/31s1s36
Author: Andrzej Dmowski
Lawyer and Doctor of Legal Sciences of the University of Warsaw. From 2011 one from Managing Partners in Russell Bedford Poland. Previously on the BDO advisory network, as well as Deloitte & Touche. Author of the book “Transfer Prices”, co-author of the commentary “The Corporate Income Tax Act”, author of many publications on tax law.