Legal alert for Poland: Application for deferment of ZUS payment in relation to COVID-19 situation

By Paula Koczara, Bartosz Wszeborowski

03-2020

The Polish Social Insurance Institution ("ZUS") has announced an updated assistance package for entrepreneurs facing problems with paying current ZUS contributions.

The ZUS proposal still allows entrepreneurs to pay contributions at a later date but it covers also entrepreneurs who have received de minimis public aid (regardless of its amount) and the procedure became less complicated as ZUS has not been requiring from entrepreneurs to indicate the details about their financial condition.

Due to administrative and organisational reasons, it is worth using your entitlements as soon as possible. Thus submitting the applications attached to this alert is recommended.

Forms of assistance
  • Postponing deadlines for payment of ZUS contributions for three months from February to April 2020.

  • Three-months suspension of performing the contract concluded with ZUS, in which the instalment or contribution payment deadline was set in the period from March to May 2020, and thus the extending the contract deadline by three months.
Who can benefit?
Entrepreneurs facing difficulty with the current payment of ZUS contributions due to COVID-19.

Completing the application
  • Applicant's details

  • Justification how the COVID-19 epidemic has affected the entrepreneur’s financial position and the inability to pay by the due date
Submitting an application 
Next steps 
  • Once your application is accepted, ZUS will send you an agreement for payment of debt in instalments, or suspension of the payment deadline along with documents regarding public aid to the e-mail address or office address provided. 

  • After accepting the documents, these should be signed and forwarded to ZUS by:
    • submitting them in person in the inbox at the ZUS premises 
    • via a post office
    • an e-mail with scanned documents to the competent ZUS department. However, the entrepreneur will be required to send the original documents within 14 days of the end of the epidemic at the latest, otherwise the contract will be invalid, and in this case interest will be charged.

Bird & Bird is ready to assist you in all matters regarding social security, including communications with ZUS.

Application for people not keeping full accounting

Application for persons keeping full accounting