By the Act of 17 April 2020 on special support instruments in connection with the spread of the SARS CoV-2 virus, the provision of Article 31 zo of the Act concerning exemptions from the obligation to pay social security contributions has been amended.
In accordance with the new wording of the provision:The obligation to pay unpaid contributions to social security insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund or the Bridging Pension Fund, due for the period from 1 March 2020 to 31 May 2020, shown in the settlement declarations submitted for that period, is waived, if the payer of the contributions was registered as the payer: - before 1 February 2020 and as at 29 February 2020, -in the period from 1 February 2020 to 29 February 2020 and as at 31 March 2020, - in the period from 1 March 2020 to 31 March 2020 and as at 30 April 2020has registered less than 10 persons for social insurance purposes.The obligation to pay unpaid contributions to social security insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund or the Bridging Pension Fund, due for the period from 1 March 2020 to 31 May 2020, is waived in the amount of 50% of the total amount of dues for contributions shown in the social insurance statement submitted for a given month, if the payer of the contributions was registered as the payer: -before 1 February 2020 and as at 29 February 2020, -in the period from 1 February 2020 to 29 February 2020 and as at 31 March 2020, -in the period from 1 March 2020 to 31 March 2020 and as at 30 April 2020has registered from 10 to 49 persons for social insurance purposes.It should be mentioned that juvenile workers are not included in the number of insured persons. Pursuant to Article 190(1) of the Labour Code, a juvenile worker is a person who is at least 15 years old and under 18 years old.With regard to self-employed persons, the legislator has not decided to remove the income threshold.NOTE!Pursuant to Article 113 of the aforementioned Act - one is exempted from the obligation to pay due contributions even if the dues have already been paid. The reimbursement of the paid dues is made pursuant to Article 24 of Act on the social insurance system. The official website of the Social Insurance Institution (ZUS) does not yet offer a dedicated reimbursement request form and as at 20 April 2020 ZUS provides no information on whether the reimbursement should be requested via the existing overpayment refund forms or whether new forms will be prepared for this purpose.What is important to note is that the income from the exemption of contributions does not constitute income within the meaning of the PIT and CIT regulations.Valid as at 20 April 2020
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