One-time ZUS exemption for self-employed and small businesses
New regulations introduce the possibility of a one-time annual exemption from paying ZUS contributions for self-employed individuals and small businesses. To benefit from this relief, specific conditions regarding business size and revenue must be met, and an application must be submitted electronically to ZUS. The exemption covers social insurance contributions, the Labour Fund, and the Solidarity Fund, and the amount of exempted contributions will not be included in taxable income.
Key points
Self-employed and small businesses can skip ZUS contributions for one chosen month per year.
The relief covers social insurance, Labour Fund, and Solidarity Fund contributions.
Conditions include employing up to 10 people and annual revenue up to 2 million euros.
The application for exemption is submitted electronically to ZUS one month before the planned exemption.
This exemption is state aid (de minimis) and depends on the available limit of this aid.
The amount of contributions you are exempted from will not be taxed.
98%
VOTING RESULTS
2024-05-09
For
432
Against
7
Abstain
0
Status:
Enacted
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens
(explained here).
Start recording it now.