In its first version, among the entities eligible to exemption from payment of  ZUS contributions the COVID-19 Act enumerated only the entrepreneurs who, as at 29 February 2020, had fewer than 10 insured persons notified for ZUS registration. Shield 2.0. extended that catalogue of persons, exempting from 50% of the aggregate amount due on account of contributions the employers notifying from 10 to 49 persons. In addition to the criterion of number of persons notified for insurance, other requirements were also of key importance, among others those including  the revenue amount gained by the entrepreneur during the first month covered by the application filed for exemption. It could not exceed 300% of the forecasted average gross monthly salary in 2020. The above-said issue evoked discontent, specifically in the sectors in which the revenue gained differed much from the income gained. Shield 3.0. changes the situation and extends the group of those eligible to exemption from ZUS contributions and health insurance contributions.

Broader catalogue of entrepreneurs exempted from ZUS contributions

The group of entrepreneurs exempted from the duty to pay outstanding dues on account of ZUS contributions was broadened by payers of contributions:

  1. conducting non-agricultural economic activity;
  2. paying contributions exclusively for own social insurance or health insurance;
  3. conducting activity before 1 April 2020;
  4. whose revenue from activity gained during the first month covered by  the application for exemption from contribution payment was higher than 15,681 zlotys (300% forecasted average gross monthly salary in the national economy sector in 2020), but the income achieved during the first month covered by the application for exemption from contribution payment was not higher than 7,000 zlotys.

This means that the exemptions will be applied to the entrepreneurs who revealed disproportion between high revenues and relatively low incomes achieved on their background before the COVID-19 pandemic – hence, resulting from their business nature and not the current crisis.

It is worth emphasizing that the exemption from contributions for the above said entrepreneurs will cover them only for two months (April – Maj 2020). Thus, it is a significant difference as compared to  other privileged entities, having the right to exemption for three months.

Facilitations for entrepreneurs covered with start allowance

Shield 3.0. introduces also exemption form the duty to pay outstanding dues on account of contributions for compulsory health insurance regarding entrepreneurs covered with the so-called start allowance, i.e. exempted from social insurance contribution payment for a period of 6 months following the beginning of their business. In accordance with the new regulation, the entrepreneurs referred to in art. 18.1 of the Corporate Law Act who:

  1. pay contributions exclusively for own health insurance;
  2. conducted business before 1 April 2020;

may be exempted from the duty to pay outstanding dues on account of health insurance contribution. Nevertheless, the revenue gained from their business in the first month covered by the application for exemption from payment of contributions must not be higher than  15,681 zlotys (300% forecasted average gross monthly salary in the national economy sector in 2020). Possibly, if the revenue is higher, the income from that business achieved in the first month covered by the application for exemption from contribution payment must not be higher than 7,000 zlotys.

 

Contact:

Aleksandra Głuszek

associate

a.gluszek@gessel.pl