Entrepreneurs and representatives of their organizations, such as Leviathan or Employers of the Republic of Poland, are alerting about shortcomings in the plans of the so-called Polish Deal. one of important problems, the dates of settlement, by which contributions may fall out of the insurance system more easily.
The new method of settlement of the ZUS contribution is to be dependent on income and paid so far to 10. the day of each month. Problem is, invoices can be billed to 15. each month, and after that date, there is an opportunity to calculate the income from which we will settle the contribution. This discrepancy is not included in the draft Polish Deal, which may result in the calculation of interest or even removal from the system of the taxable person who pays the late contribution, i.e. only after 15.
What are the risks of late payment? According to Article 24(1) and the Social Security Act may impose an additional charge on the payer in such case up to the amount 100% unpaid contributions.
It is also possible to seize the debtor’s assets, as he says Article 26(3) Act referred to above In order to secure contributions receivable, the Company is entitled to a compulsory mortgage on all the property of the debtor, taking into account section 3a and 3b.
The basis for the establishment of a compulsory mortgage is the decision to determine the amount of contributions due, the liability of the person third or the liability of the legal successor.
If you conduct business and pay the contribution after the payment deadline, you can be excluded from voluntary sickness insurance by ZUS, as the record says Article 14(2)(2) Social Security Act. '