Calls from the business community have not fallen on deaf ears – the Social Insurance Institution (ZUS) has simplified the application which must be filled out by entrepreneurs seeking contribution deferments in the face of the coronavirus pandemic. As we recently noted, an adjustment of the original tack taken by ZUS was appealed for, among other entities, the Small and Medium-Sized Enterprises Ombudsman who, in an open letter to the prime minister, pointed out that some of the requirements posited by ZUS in this context verge on the absurd. 

The new, simplified application for entrepreneurs seeking deferred deadlines of social insurance contribution payments for 3 months (and likewise suspension of repayments under any arrangements made with ZUS in the past) is already available on the ZUS website. It may be used by all entrepreneurs, whatever their chosen method of keeping their books and remitting taxes. The filled-out, signed form may be dropped into a box available at a ZUS office or sent in by post.

The 3-month deferment refers to amounts normally due to ZUS for the period of February through April 2020, and the deferment of instalments previously agreed upon with ZUS – for the period of March through May.