Amolition of social security contributions for entrepreneurs - how to use it?


Write-off of unpaid contributions

On January 15, 2013, the Act of November 9, 2012 on the cancellation of other receivables due to unpaid contributions by persons conducting non-agricultural activity came into force. These provisions are of special importance for taxpayers who did not pay contributions in the period from January 1, 1999 to February 28, 2009.

For the introduction of the above-mentioned Since July 2011, the Union of Entrepreneurs and Employers has applied for the bill. Problems with contributions arose due to inconsistencies in the regulations. According to the original position of ZUS, taxpayers suspending business activity were not obliged to pay contributions. In 2009, however, the Plant changed its position, charging entrepreneurs with huge amounts of arrears with interest.

Fortunately for entrepreneurs, from this year it is possible to apply for the write-off of such debt. Moreover, the offices will not investigate which debts were incurred due to actual inaccuracies and which come from unreliable payers.

Who can benefit from abolition?

First of all, the group of people who, thanks to the Act, can avoid the necessity to repay their debts are entrepreneurs who, in the period from January 1, 1999 to February 28, 2009, were compulsorily subject to retirement pension, disability pension and accident insurance for non-agricultural business activity. In addition, the provisions also include heirs and third parties against whom ZUS has issued a decision to transfer liability for the payer's obligations due to unpaid contributions for own insurance in the above-mentioned period.

Thus, as it follows from the above, the redemption under the Act will include arrears arising in connection with the failure to pay the compulsory pension, disability, accident, health and Labor Fund insurance in the period from January 1, 1999 to February 28, 2009. Additionally, the amnesty will cover interest for late payment calculated on premiums, extension fees, additional fees, reminder costs and enforcement costs.

In addition, a taxpayer who wants to take advantage of the amnesty may not, on the day of issuing the decision on redemption, have any receivables that are not subject to such redemption, with the exception of contributions due for the period up to December 31, 1998. arrears not subject to redemption, up to 12 months from the date of the validation of the decision specifying the conditions for redemption or within the time limit resulting from the contract concluded in order to spread the debt into installments.

How to use the abolition?

In order for the entrepreneur to apply for debt cancellation, he should start by submitting the necessary documents to ZUS.

In the case of a taxpayer who on September 1, 2012 and on the day on which he submits the application to ZUS, he does not conduct business activity, it is enough to submit an application for remission of arrears. Of course, the condition for accepting the document will be its correct completion.

On the other hand, debtors who conducted or conduct business on September 1, 2012 and / or at the time of submitting documents to the insurance company, will be required to submit:

  • completed application for remission of arrears,
  • completed "Form of information provided when applying for de minimis aid"
  • completed "Form of information provided by the applicant - in the case of applying for de minimis aid in agriculture or fisheries"
  • a statement containing the information necessary to determine the rating category,
  • certificates / declarations on de minimis aid granted or declaration of not receiving de minimis aid.

The taxpayer can find all the necessary forms on the ZUS website, and in the case of people who prefer a more traditional route - in the Customer Service Room in each unit of the plant. In addition, ZUS, in order to facilitate and facilitate the use of amnesty, prepared special information leaflets - for taxpayers who ceased their activities before September 1, 2012 and for those who, at that date, were still operating or are also running at the time of submitting the application.

The deadlines for submitting the above-mentioned documents are also important for taxpayers. The general rule gives entrepreneurs up to 24 months from the effective date of the act - that is from January 15, 2013. However, in the case of such taxpayers to whom ZUS, after the entry into force of the act, issued a decision to:

  • subject to compulsory social insurance,
  • the amount of debt due to compulsory social insurance contributions for the period from January 1, 1999 to February 28, 2009,
  • transferring responsibility to an heir or a third party,

will be able to submit an application within 12 months from the date of the decision becoming final, unless the original 24-month deadline is longer.