Smaller ZUS for entrepreneurs. An important deadline is approaching soon

Luc Williams

Application deadline

ZUS in Monday’s announcement reminds that people running a business who did not use the ““Small ZUS plus”and if they want to start using it this year and meet the conditions, they should by January 31st at the latest apply for relief.

How to report?

“They will do this by deregistering from insurance with the current insurance title code and reporting with the code appropriate for +small 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,” explains Paweł Żebrowski, ZUS spokesman, quoted in the release.

If the contribution payer meets the conditions for the “Small ZUS plus” in a month other than January 2024, e.g. after the end of the 24-month period of using “preferential social security contributions”, the taxpayer must apply for the relief within 7 days of the change.

ZUZ emphasizes that everyone using the “Small ZUS plus” in January must provide in the settlement declaration or in a personal monthly report (ZUS DRA part II or ZUS RCA part II) information about annual income, annual income and forms of taxation from title of running a business and the basis for calculating contributions. He has until February 20 to do so.

Who can benefit from the relief?

Entrepreneurs who run business on a smaller scale can benefit from “Mały ZUS” from 2019, and from “Mały ZUS plus” from 2020. They can pay reduced social security contributions 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. They can continue the relief for an additional 12 months from August 2023, provided they continue to meet the remaining statutory conditions.

Entrepreneurs whose income from non-agricultural business activity in the previous calendar year did not exceed PLN 120,000 can benefit from the “Small ZUS plus”. zloty.

ZUS states that if the business activity was conducted for a shorter period, the income limit is calculated in proportion to the number of days of running the business. The condition for taking advantage of the relief is also to have conducted business in the previous year for at least 60 days. This means that small ZUS plus is not available to people just starting a business. You can use the “Small ZUS plus” benefit only after you have finished paying preferential contributions calculated from an amount of at least 30%. minimum wage.

What is “Mały ZUS plus”?

“Little ZUS plus” are lower social security contributions calculated on business income for the previous calendar year. The basis for assessing these contributions cannot be lower than 30%. the amount of the minimum wage and not higher than 60% of the forecast average monthly wage, i.e. from January to June 2024 it will have to be between PLN 1,272.60 and PLN 4,694.40, and from July to December between PLN 1,290 and PLN 4,694, PLN 40. The relief does not cover the health insurance premium, which the entrepreneur pays in full.

Entrepreneurs who settle their taxes on the basis of a tax card with simultaneous exemption of sales from VAT and those who also run other non-agricultural activities (e.g. as a partner in a general partnership) are excluded from the “Small ZUS plus”. A person who performs activities for a former or current employer as part of what they did for him as an employee in the current or previous calendar year will also not benefit from the relief. (PAP)

Author: Karolina Kropiwiec


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