New provisions constituting the so-called "Anti-crisis shield" has already been adopted by the Sejm, and on March 31, 2020 signed by the president and published in the Journal of Laws. The anti-crisis shield was made for counteract the economic effects of the pandemic and is aimed at supporting entrepreneurs and employees in this difficult time. Most of the new regulations entered into force on the day following the day of announcement - April 1, 2020.
One of the main solutions aimed at protecting employment and maintaining financial liquidity is to exempt small companies registering less than 10 insured persons for social insurance from contributions for March, April and May 2020.
The exemption applies to contributions for the entrepreneur and the persons working for him. Self-employed workers with income up to PLN 15,681 (300% of average salary) who pay contributions only for themselves can take advantage of the exemption. The exemption covers social insurance contributions, health insurance, the Labor Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund and the Bridging Pensions Fund.
Both the entrepreneur and the persons working for him will retain the right to health and social insurance benefits for the period of exemption from contributions. Entrepreneurs paying premiums for their own insurance and persons cooperating with them retain the right to benefits in the event of sickness and maternity, if they were in voluntary sickness insurance on February 1, 2020.
The regulations set out the conditions that must be met in order to benefit from the exemption. The condition is conducting non-agricultural activities before February 1, 2020 and paying contributions for own insurance or being a contribution payer before February 1, 2020, and registering less than 10 people for social insurance as on February 29, 2020, and in the case of paying contributions exclusively for own insurance, their operating income in the first month (for which the application is submitted) may not exceed PLN 15,681, i.e. 300% of the projected average gross remuneration.
To receive an exemption from the obligation to pay contributions due, you must submit an application to the Social Insurance Institution, which can be submitted electronically via the PUE ZUS platform, by post or in person at the ZUS office (to the document box). In addition, you must submit billing documents for the period March - May 2020, unless you are exempted from filing in accordance with the regulations. Companies which already been in a difficult situation in December 2019 and did not pay debts, including contributions collected by the Social Insurance Institution, will not benefit from the exemption from contributions.
UPD: From April 18, there are changes in regulations regarding the extension of the possibility of exemption from the payment of social insurance contributions to entrepreneurs employing from 10 to 49 people. Entrepreneurs can apply for exemption from half of the social insurance contributions.