COVID-19: ZUS introduces tax facilitations for entrepreneurs

Yesterday, the Social Security Institution (ZUS) announced facilitations for entrepreneurs who, due to the coronavirus epidemic, are facing problems to pay the ongoing contributions or receivables, which result from an agreement already concluded with ZUS to pay the debt in instalments or to postpone the payment deadline. These entrepreneurs can apply for:

  • a deferral of the deadline for payment of contributions for the period from February to April 2020 by 3 months;
  • a 3-month suspension of the execution of the agreement concluded with ZUS, in which the deadline for payment of instalments or contributions was set in the period from March to May 2020 and thus extending the deadline for the execution of the concluded agreement by 3 months.

The application can be sent electronically via ZUS’ Electronic Services Platform (PUE), to an e-mail address or by traditional mail. The application should indicate how the coronavirus epidemic affected the financial situation of the company and the inability to pay on time. In case of integrated accounting, the application should be accompanied by a financial statement (balance sheet, profit and loss account, cash flow statement) for 2018 or 2019. In case the application is accepted, ZUS will send the agreement together with the documents concerning public aid. After signing the agreement, one should send it back to ZUS.

The reliefs will not be granted if the analysis of documents shows that in the last 3 years the amount of received de minimis public aid exceeded EUR 200 thousand.

If the financial situation of the company does not improve within 3 months, it will be possible to apply for a renegotiation of the concluded agreement.

Should you have any doubts or questions, we remain at your disposal. For more information, please contact attorney Michał Włodarczyk (michal.wlodarczyk@bsjp.pl).