Payment deferral – special rules
If a payer has difficulties in paying contributions, he or she may request a deferral of the payment deadline. The deferral may only apply to future and current contributions for which the payment deadline has not yet expired. Under normal circumstances, a reasoned request (application for deferral of the payment deadline for contributions – RSO) must be submitted, preferably, like all requests, via the PUE ZUS. According to Article 28(1) of the Social Security Act (hereinafter referred to as the System Act), the ZUS takes into account “economic or other reasons that deserve to be taken into account”. If the ZUS accepts the request, it concludes an agreement with the payer specifying the repayment date. In this case, no interest is charged, but a so-called extension fee, which is lower than the interest.
