In Wednesday’s announcement, ZUS emphasizes that business people who did not use “Mały ZUS plus” last year and want to start using it this year and meet the conditions should apply for the relief no later than January 31.
How to apply for relief?
“They will do this by deregistering from insurance with the current insurance title code and reporting with the code appropriate for +Mały ZUS plus+, i.e. starting with 05 90 or 05 92. People who benefited from the relief in 2023 and still meet the conditions in 2024, they do not have to apply again,” says Paweł Żebrowski, ZUS spokesman, quoted in the release.
He adds that if the contribution payer meets the conditions in a month other than January 2024, e.g. after the end of the 24-month period of using “preferential social security contributions”, he or she must apply for the relief within seven days of the change.
Everyone using the “Small ZUS plus” in January must provide information on annual income, annual income and forms of taxation for running a business in a settlement declaration or in a personal monthly report (ZUS DRA part II or ZUS RCA part II). and the basis for calculating contributions. He has until February 20 to do so.
Reduced social security contributions can be paid for a maximum of 36 months during the last 60 months of running a business.
This does not apply to entrepreneurs who used “Mały ZUS plus” at least in one month of 2023. From August 2023, they can continue the relief for an additional 12 months, provided they still meet the remaining statutory conditions. (PAP)
