Voluntary ZUS for Entrepreneurs: Gradual Changes to Contributions
The draft law proposes that paying social insurance contributions (ZUS) for entrepreneurs will become voluntary. The changes will be introduced in stages, starting with the smallest companies. Entrepreneurs will have a choice whether to continue paying contributions to ZUS or seek other forms of security.
Key points
ZUS contributions (pension, disability, sickness, accident) for entrepreneurs are intended to be voluntary.
The change will be introduced gradually: first for micro-entrepreneurs, then for small and medium-sized ones, and finally for all.
Entrepreneurs for whom the mandatory contribution obligation ceases will have 3 months to declare if they *do not* wish to continue ZUS insurance.
Failure to submit this declaration within the deadline will mean the entrepreneur *wishes* to continue paying contributions to ZUS, but on a voluntary basis.
The law is planned to come into effect on January 1, 2024.
The goal is to reduce financial burdens for businesses and support their development.
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Additional Information
Print number: 10_154
Process start date: 2024-01-15