Amolition of social security contributions - who can benefit?


Amolition of social security contributions

The amnesty of ZUS contributions has long been expected by entrepreneurs who did not pay ZUS contributions in the period between 1999 and 2009 in the event of suspension of their activity. On January 15, 2013, they were able to breathe a sigh of relief - from that date, the act on the cancellation of outstanding amounts due to unpaid contributions by persons conducting non-agricultural activity has been in force.

The introduction of the above-mentioned the act will allow entrepreneurs to write off debts arising from failure to pay compulsory pension, disability, accident, health and Labor Fund contributions. Importantly, as it is impossible to determine in practice who actually fell victim to ambiguous decisions of the Social Insurance Institution, and who did not pay contributions on purpose, also not entirely honest entrepreneurs will be able to take advantage of debt relief.

On the other hand, taxpayers who, by the time the act on amnesty, have already paid the amount of their debt, will not be able to recover the money paid.

How can you benefit from abolition

How can you benefit from abolition? First of all, you should start with submitting documentation to ZUS. Depending on whether the taxpayer is operating on 1 September 2012 and on the day of submitting the application, the documentation will look slightly different. In the case of closed business, it is enough to submit an application for debt cancellation at the plant. However, if in any of the above-mentioned At times, the taxpayer still runs his business, he will have to - in addition to the application - also submit:

  • completed "Form of information to be 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,
  • certificate / declaration of granted de minimis aid or declaration of not receiving de minimis aid.

The taxpayer has up to 24 months to submit the above-mentioned documents from the entry into force of the act - that is, in practice, from January 15, 2013. The situation is slightly different in the case of entrepreneurs who, after the entry into force of the act, issued a decision on:

  • 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.

In such a situation, the time limit for submitting the application is, as a rule, 12 months from the date of the decision becoming final, unless the general period of 24 months is longer.