How to postpone the deadline for paying ZUS contributions?
According to the general rules, each entrepreneur is obliged to pay monthly ZUS contributions. however, in the event that the business owner struggles with temporary problems, he has the option to apply for a deferment of the statutory premium payment deadline.
What is the deferral of payment of social security contributions?
It is one of the forms of assistance offered by ZUS, among others entrepreneurs, which allows to postpone the deadline for paying due contributions. This inhibits the initiation of a compulsory debt recovery from an indebted entrepreneur, and ZUS additionally undertakes not to charge late payment interest.
It is true that ZUS undertakes not to charge late payment interest, but instead charges a prolongation fee. It is calculated from the day following the due date of the contribution (i.e. from the 11th day of a given month in which the entrepreneur was obliged to pay contributions for the previous month or from the 16th day if the entrepreneur employs additional employees). The extension fee is 50% of the default interest and is charged until the day of the deferral.
Deadline for submitting the application
The application for postponing the payment date of ZUS contributions should be submitted at the latest before the last day on which the contribution was to be paid (i.e. by the 10th day or, if the entrepreneur employs employees up to the 15th month - for the previous month).
Application for postponement of the payment date
The entrepreneur should include in the application:
- the subject of the application (e.g. I am applying for a postponement of the payment deadline for contributions),
- the nature of the aid (whether the entrepreneur uses de minimis aid or individual aid),
- the amount of contributions that he intends to spread over time, including his proposed repayment schedule,
- justification of the application (specification of the reasons for the inability to make the payment due to ZUS on an ongoing basis).
The application should additionally contain the entrepreneur's data as a contribution payer and the data of the ZUS branch to which the company is subject and to which the letter is addressed.
Attachments to the application
In addition to the application for deferment of the payment date, ZUS requires the submission of documents confirming the poor financial condition or showing the company's current payment capabilities. Documents confirming the scope of conducted activity and its financial situation may include:
- entry into the business register,
- revenue and expense book (summary),
- sales records,
- records of purchases and sales,
- photocopy of PIT tax returns for the last 3 years,
- tax declarations (final for the previous year and advance tax returns for the current year),
- a certificate from the tax office that there is no arrears or arrears with taxes,
- current documents confirming indebtedness due to other liabilities, e.g. rent, electricity, gas, bank loan,
- bank loan repayment schedules or debts owed to other entities, e.g. to the tax office,
- declaration on the timeliness of payment of fees by buyers,
- a statement of the estimated value of corporate liabilities.
The application together with the attached documentation should be delivered to the ZUS branch appropriate for a given entrepreneur or sent by post. Payers with a qualified signature may use the electronic means provided by the Electronic Services Platform (e-PUAP).
ZUS reply to the application
Applications are considered within no more than 14 days from the date of completing the documentation necessary to consider the case, and no later than within two months from the date of receipt of the application.
If the application is approved, it is possible to sign an agreement with the Social Insurance Institution (at the branch) containing the conditions for deferring the payment of contributions. If, in the opinion of the institution, the deferral of the payment of contributions by a given payer is not justified, the entrepreneur may appeal against the decision. However, it should be remembered that in the event of a refusal to grant a discount, the payer will be obliged to pay the due contributions together with interest for late payment, calculated up to and including the date of payment.
Did you know that you can take advantage of the tax relief for a newly established company?
Important!!! If the entrepreneur employs employees, it is not possible to defer the entire contribution. Within the statutory period, contributions for retirement insurance should be paid, as well as contributions for health insurance for employed employees and other insured persons who are not payers of contributions for their own insurance (e.g. contractors, payers). They must also be paid for the period to be covered by any deferral requested by the owner of the business.
The entrepreneur, due to the difficult financial situation, has the possibility to apply to the Social Insurance Institution (ZUS) for a deferment of the payment date of contributions. A positive consideration of the application will allow him to partially avoid the need to pay interest due to late payment of ZUS contributions.