ZUS reliefs for companies for the time of a pandemic From 17 March 2020, entrepreneurs with financial difficulties resulting from the coronavirus epidemic may apply for suspension of ZUS contributions for 3 months or apply for distribution of the dues into instalments. It is also possible to suspend or extend the payment of receivables in the case of using the instalment system, which, however, does not exempt from the obligation to pay deferred contributions in the future. Deferment of the payment deadline by 3 months concerns the contributions payable for the period from February to April 2020, while the suspension for 3 months covers the execution of the agreement concluded with ZUS, in which the payment deadline for instalments or contributions was set in the period from March to May 2020. The condition for granting the aid is submitting an application to the Social Insurance Institution. Application to ZUS - how to submit? Applications for deferment of the payment deadline or distribution of the contributions into instalments should be submitted to ZUS electronically. After cancelling an epidemic emergency situation, it will be necessary to deliver the original application to ZUS in paper form within 14 days, otherwise the relief will become invalid. The application should specify the impact of the coronavirus pandemic on the financial situation of the company and the inability to pay contributions on time. For companies with full accounting records, granting a relief also depends on: • attaching the financial statements, including the balance sheet, the profit and loss account and the cash flow statement for 2018 or 2019, • not exceeding in the last 3 years EUR 200 000 of de minimis public aid granted to the company.

Possibility to defer ZUS contributions by 3 months

Due to the coronavirus pandemic, ZUS introduced the possibility of deferment of the contributions' payment deadline or spreading the debt into instalments. Entrepreneurs are already allowed to submit applications.

ZUS reliefs for companies for the time of a pandemic

From 17 March 2020, entrepreneurs with financial difficulties resulting from the coronavirus epidemic may apply for suspension of ZUS contributions for 3 months or apply for distribution of the dues into instalments. It is also possible to suspend or extend the payment of receivables in the case of using the instalment system, which, however, does not exempt from the obligation to pay deferred contributions in the future.

Deferment of the payment deadline by 3 months concerns the contributions payable for the period from February to April 2020, while the suspension for 3 months covers the execution of the agreement concluded with ZUS, in which the payment deadline for instalments or contributions was set in the period from March to May 2020.

The condition for granting the aid is submitting an application to the Social Insurance Institution.

Application to ZUS - how to submit?

Applications for deferment of the payment deadline or distribution of the contributions into instalments should be submitted to ZUS electronically. After cancelling an epidemic emergency situation, it will be necessary to deliver the original application to ZUS in paper form within 14 days, otherwise the relief will become invalid.

The application should specify the impact of the coronavirus pandemic on the financial situation of the company and the inability to pay contributions on time.

For companies with full accounting records, granting a relief also depends on:

attaching the financial statements, including the balance sheet, the profit and loss account and the cash flow statement for 2018 or 2019,
not exceeding in the last 3 years EUR 200 000 of de minimis public aid granted to the company.

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Agata Nieżychowska

Tax Director

Crowe

+48 22 295 30 00

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