“Each entrepreneur running an individual business may notify the social insurance institution of his intention not to be subject to compulsory social insurance, and Also about non-payment of contributions to the labor fund and solidarity fund for a period of up to three calendar months during the calendar year.” – this is the main solution regarding “ZUS on vacation”, i.e. the flagship project of Donald Tusk's government, which is aimed at self-employed people.
However, there is a problem with this project.
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Holidays from ZUS will be shorter
The option of a three-month exemption from contributions was included in the government's legislative order, which stimulated the appetite of small entrepreneurs. However, it may turn out to be so in the end The act will take the form of announcements made during the election campaign and the “holidays” will be limited to one month a year. – Refers to “Dziennik Gazeta Prawna”.
At the request of money.pl, ZUS presented detailed calculations of the program. The monthly cost of the “vacation” is PLN 1.6 billion. The three-month period will cost the budget about PLN 5 billion. Moreover, the holidays can cover 1.8 million entrepreneurs on the Vistula River.
However, the department we spoke with explains that this is an idea that evolves automatically from year to year will lead to more and more costs. The reason is simple – Every year, ZUS contributions for entrepreneurs are simply higher.
Please note that the basis for calculating full contributions depends on the forecasted average salary for a given year. The basis of ZUS contributions is 60%. this amount.
– This is an equation in which we have many variables – the average wage is the result of economic growth, demographic collapse, inflow of migrants, company profits, non-wage costs, etc. Salaries will increase in the near future. . Accordingly, the contributions will increase and with them the costs of rest – explains our interlocutor from ZUS.
On the other hand, in the case of a small ZUS (it can be paid by entrepreneurs with a maximum of 2 years of experience), the basis of preferential social contributions is 30%. living wage. And in this case, there is no indication that the minimum wage will suddenly stop.
Confusion with ZUS
Donald Tusk also announced this An entrepreneur who fails to pay contributions within one month will receive a benefit from the state. It should be half of the minimum wage. Next year it will be 2150 PLN gross (minimum salary will be 4300 PLN gross in July 2024).
– Offering a break from contributions is a good idea, especially for entities that have financial liquidity problems. Current solutions don't work. For some entrepreneurs, the burden is often too high in relation to their economic potential, said Lukasz Kozlowski from the Federation of Polish Entrepreneurs in an interview with “Rzeczpospolita”.
Three months will help
Piotr Juszczyk, inFakt's chief tax advisor, calculates that this year ZUS amounts to PLN 1,600.27 per month. This means that entrepreneurs could Save up to PLN 4,800.81 per year.
– This is a great help and honor for them. This change will help many entrepreneurs. Especially since ZUS increased by almost 33% in two years and the burden of health insurance contributions increased, he explains.
As the expert notes, the regulations do not provide for exemption from health insurance contributions.
– This means that during the “ZUS holidays” this contribution will be needed. The final draft should be received by the end of this quarter, which means that entrepreneurs will feel relief from the contribution. In addition, if the entrepreneur falls ill during such holidays, ZUS will pay him sick allowance under general conditions – he adds.
– In my opinion, if the final project looks as planned, this solution can be widely used. On the other hand, maybe It is worth considering the basis of ZUS and, for example, reduce by 25%. The effect of cash would be the same, and entrepreneurs would feel relief throughout the year, Juszczyk concludes.
Damian Szymanski, deputy head and journalist of money.pl
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