Preferential contributions - how to use them?

Persons who started running a non-agricultural business activity are entitled to pay social security contributions (the so-called small ZUS) for the period of the first 24 full months from the month in which the activity commenced, from the amount equal to 30% of the minimum remuneration for work.

Preferential contributions - who can benefit from paying them?

The possibility of paying preferential contributions may be used by:

• people who run a non-agricultural business,
• partners of a civil partnership,
• people performing the so-called a freelance profession, e.g. an attorney, doctor, after being entered in the business register

Preferential contributions - who cannot use them?

The right to pay preferential contributions does not apply to persons who:

• during the 60 months prior to the day of conducting business activity, they conducted non-agricultural activity,
• perform economic activity for the benefit of the former employer and performed activities in the field of economic activity prior to the commencement of activity in the current or previous calendar year in the employment relationship or cooperative employment relationship,
• are partners of general partnerships, limited partnerships or partnerships and single-person partners of a limited liability company,
• they are creators or artists.

Important! Entrepreneurs who are entitled to pay preferential ZUS rates may pay contributions from the individually declared amount, however, the determined basis for the contributions may not be lower than 30% of the minimum remuneration for work.

A person running a business is compulsorily subject to retirement, disability and accident insurance as well as health insurance. Sickness insurance is voluntary. When the entrepreneur decides to pay sickness insurance contributions, he should submit the ZUS ZUA form and select the "sickness" option in the voluntary insurance section.

Preferential contributions - how to settle?

The amount of the contribution assessment base may be reduced proportionally when:

• the activity was started and ended during the calendar month,
• operating for part of the month was incapable of work and meets the conditions for granting sickness benefit.

If a person starting business activity declares the amount of 30% of the minimum wage for retirement and disability pension insurance, he will calculate contributions for accident and sickness insurance on the same basis (if he / she joins it). The preference does not apply to the health insurance premium - this premium should always be paid in full, as it is indivisible. It cannot be proportionally reduced, as in the case of old-age and disability pension insurance.

What are the deadlines for paying the preferential contributions?

After submitting the CEIDG form, ZUS will be informed about starting a business and will create an account of the contribution payer (ZUS ZFA form). The entrepreneur must submit an insurance application (report as an insured person in the company) on the ZUS ZUA form (application for social and health insurance) or on the ZUS ZZA form (application for health insurance only).

A person running an independent business, social and health insurance contributions pays and submits the settlement declaration by the 10th day of the month for the previous month. In the case of people who also pay contributions for others (e.g. employees), they should pay them and submit a settlement declaration by the 15th day of a given month for the previous month.