What is the risk of an entrepreneur for not paying ZUS contributions?


Running your own business is inextricably linked with the need to pay social security contributions. An entrepreneur, unlike a regular employee, must take care of correct calculations and timely payment of fees. This is very important because failure to comply with the obligations may result in serious consequences. Read what the entrepreneurs may face for not paying ZUS contributions.

Failure to pay ZUS contributions is associated with penalty interest

The first of the possible penalties is interest, calculated on arrears, which are unpaid ZUS contributions. In addition to them, an entrepreneur who persistently fails to fulfill his obligations may be fined up to PLN 5,000. The costs may also be increased by the expenses borne by the Insurance Company for reminders sent to the non-paying taxpayer.

The entrepreneur must also take into account the possibility of collecting overdue receivables from the bank account directly by ZUS. The plant may carry out the enforcement itself, notifying the bank about the debt and calling for the sum to be blocked on the account up to the amount of the debt. Such action has a negative impact on the taxpayer not only because he loses his funds, and often in an amount greater than if the payments were made on time, but also because of the information that the bank is obliged to provide to all other institutions that could make the payment.

Important! The ban on payments covers funds in a bank account, while funds for current remuneration for work, adjudicated alimony and maintenance pensions as well as compensations may not be seized.

Failure to pay ZUS contributions and transfer of enforcement to the family or partners

In addition to the above, ZUS has the option of recovering the debts through a pledge or mortgage of the debtor's property. Such activities are aimed at securing the receivables due to social security contributions. If, on the other hand, it turns out that enforcement is impossible, and the debtor does not have property that could constitute security, the liability for non-payment of ZUS contributions may be transferred to the persons closest to the debtor - e.g. spouse, parents, grandparents, parents, cohabitants. Also partners or members of the management board of an unreliable entrepreneur may be required to provide services with their own assets.

Important! Even if the partnership is divorced or disbanded, the ex-spouse or partner may be liable for obligations that arose during the marriage or operation of the business.

In addition to the financial consequences, an unreliable contribution payer should be aware of the fact that he will be entered on the list of debtors. This, on the other hand, results in the inability to take a loan and less credibility in the eyes of potential contractors. Therefore, if it happens that the taxpayer is unable to meet the obligation to pay contributions, it is worth finding out about the possibility of, for example, dividing the debt repayment into installments.