Payment of overdue contributions after an inspection by the Social Insurance Institution


Control of the company by the Social Insurance Institution

The control of the company by the Social Insurance Institution is to determine the correctness of calculating and paying contributions - both for the entrepreneur himself, as well as for his employees or cooperating persons. If, as a result of such an inspection, it turns out that there are any irregularities in the activity in this respect, the entrepreneur will be obliged to complete the documentation and settle payments.

Each inspection by ZUS ends with issuing a report in two copies, one of which is forwarded to the entrepreneur. The entrepreneur, upon receipt of such a document, is obliged to submit to the insurance undertaking the missing documents or corrections of those that were incorrectly submitted within 30 days.

What else can they detect?

In addition to incorrect documentation, it may also happen that the entrepreneur will also have incorrectly paid contributions. If it turns out that the overpayment has been transferred to ZUS, the institution will allocate it towards future or overdue contributions. The taxpayer may also apply for a refund of such overpayment. If, on the other hand, it turns out that the contributions have been paid too little, it will be necessary to pay the difference, plus default interest. Although the regulations do not indicate by what date the arrears should be settled, however, precisely because of the interest, the best solution is to settle the underpayment as soon as possible.

What to do when the premiums to be paid are too high?

If the amount due to be transferred to ZUS exceeds the one-time capacity of the payer, it is possible to apply for the distribution of such arrears into installments. For this purpose, an application must be submitted, which will additionally specify the number of installments proposed by the debtor and their amount. The distribution of the arrears into installments is concluded in the form of a contract. The advantage of this solution is that no late payment interest is charged. However, should the taxpayer stop paying the debt, interest will be charged again, not from the date of the installment agreement, but from exceeding the original payment date.

In terms of installment payments, it is also worth remembering one exception - this is not possible in the case of contributions financed by insured persons who are not payers of contributions.