According to the Act, the State will take over payment of social security contributions for 3 months (March, April and May).
The full exemption from social security contributions applies to:
- persons performing non-agricultural activities before April 1, 2020 and paying contributions exclusively for their own insurance
- contribution payers who have run their business as follows:
- before February 1, 2020 and as of February 29, 2020, have reported less than 10 persons to be insured
- in the period from February 1 to February 29 and as of March 31, 2020, have reported less than 10 insured persons to be insured
- in the period from March 1 to March 31 and as of April 30, 2020, reported less than 10 insured persons.
The 50% exemption from the payment of ZUS contributions applies to the payers of contributions who have carried out their activities as follows:
- before February 1, 2020 and as of February 29, 2020, have reported less than 50 persons to be insured,
- in the period from February 1 to February 29 and as of March 31, 2020, reported less than 50 persons to be insured,,
- in the period from March 1 to March 31 and as of April 30, 2020, reported less than 50 persons to be insured
The regulations do not provide for a minimum and maximum amount of contributions that can be subject to the exemption, with the exception of non-agricultural businesses.
The exemption applies to unpaid contributions. If the ZUS rejects the entrepreneur’s application, the entrepreneur will have to pay the outstanding contributions, the exception being the contributions for March. If you are a self-employed person or a payer who employs between 1 and 49 people, you will also be able to get exemption for March even if the contribution for that month has already been paid.
Companies that were in a difficult situation in December 2019 and failed to pay the dues, including the contributions collected by ZUS, will not be able to benefit from the exemption.
Learn more about specific regulations from the article: Overview of the premises of the „anti-crisis shield” – employment issues