The exemption from ZUS contributions is not available to all entrepreneurs. Furthermore, it does not exempt you from other financial obligations associated with running a company. In connection with the above, many questions arise about the detailed conditions for using this relief.
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ZUS holidays – what are the conditions?
The ZUS relief is a contribution holiday for people who run their own businesses or are partners in small companies. To take advantage of it, the company cannot be too big and earn a lot. It turns out that the company needs to take advantage of the tax benefit You cannot have more than 10 people registered on the insurance. Additionally the entrepreneur’s annual revenues cannot exceed 2 million euros and the entrepreneur cannot have exceeded the de minimis aid.
De minimis aid – what is it?
De minimis aid is a form of public support regulated in European Union legal acts, which can take various forms, such as training, investments, tax benefits or preferential loans.
According to the regulations on de minimis aid, the maximum amount of support a company can receive over three years is EUR 300,000 gross. The exception is companies in the road freight transport sector, for which this limit is lower and amounts to 100,000 euros gross.
In the case of the provision of integrated services, which include the road transport of goods as one of many elements (e.g. removal services), such activity cannot be classified as road transport alone. Consequently, the lower limit for de minimis aid does not apply to such activities, and the entrepreneur may benefit from the general limit of EUR 300,000.
ZUS holidays – what a relief?
The ZUS holiday allows entrepreneurs who regularly pay contributions to obtain exemption from taxes on pensions, disability, accidents and illnesses, as well as the Employment and Solidarity Fund. The maximum amount of relief that can be obtained is PLN 1,600.32. During the contribution holidays the entrepreneur will have to pay a contribution to health insurance.
The employer’s contribution will be calculated based on the lowest assessment basis. The costs of contributions for the period of dismissal will be covered by public funds. By taking advantage of the contribution vacation, the entrepreneur can continue to run his business without restrictions, including generating income and issuing invoices.
ZUS Holidays – Application
Exemption request must be sent electronically via a profile on the PUE ZUS platform. The application must include: necessary identification data, such as name and surname, NIP number and PESEL number (or in the absence thereof – identity document data). Please indicate in your application specific monthin which the entrepreneur intends to benefit from tax exemption. The condition for submitting an application is to have microentrepreneur status. The entrepreneur must submit a declaration that he/she does not conduct business for his/her former employer. All declarations made are made under penalty of criminal liability for false testimony.
