Entrepreneurs will pay ZUS receivables at different times

Height social security contributions in 2022, they will amount to PLN 1,211.28 (excl health premiums and with voluntary health insurance). Thus, they will be PLN 135.60 higher than last year’s. We informed about it in “DGP” 1/2022 (“Greater burdens for entrepreneurs from the new year”).

However, the increase in the burden may be even greater, because these calculations, as we wrote below, do not include the health insurance premium. The rules for paying it through Polish Deal have been completely remodeled. Its height will now depend on forms of taxation a person running a non-agricultural activity. The basis for its assessment – as a rule – will be the income from business, and in the case of discharging entrepreneurs flat tax it will be determined progressively on the basis of the revenues obtained. It will also no longer be tax-deductible under the rules applicable so far.

However, the deadlines for paying contributions (for social and health insurance) are not the same and entrepreneurs may have difficulties in determining them. So we asked ZUS, since when does the entrepreneur have to pay social security contributions in the new amount.

– Social security contributions for people running non-agricultural activities in the new amount are valid from January to December of a given year. This is what Art. 18 sec. 8 of the Act of 13 October 1998 on the social insurance system (Journal of Laws of 2021, item 423, as amended). Entrepreneurs should therefore pay them and settle them, as usual, in February for January this year – says Paweł Żebrowski, spokesman for ZUS. This pattern will repeat itself in the coming months.

However, since when does the entrepreneur have to pay the health insurance premium in the new amount (due to the changes in the Polish Łada)?

– When the person conducting the business pays tax by scale or linear, the basis for the calculation and the health insurance contribution under the new rules will be determined only for February 2022 (payment in March). For January 2022 (payment in February), the premium will be paid on the same terms. Other people engaged in non-agricultural activities are obliged to pay and account for health insurance contributions under the new rules, starting from January 2022 (payment in February) – indicates the spokesman for the Social Insurance Institution.

The pension authority also reminds that for the majority payers the deadline for submitting settlement documents and paying contributions for health and social insurance has changed.

Until the 15th day of the following month, they will pay them and settle accounts for a given month, among others capital companies (joint-stock companies and limited liability companies), cooperatives, associations, foundations, and by the 20th day of the following month, other payers will fulfill this obligation, e.g. paying contributions only for their own insurance, partnerships (general partnerships, limited partnerships, limited partnerships, limited partnerships) -action).

Paulina Szewioła. 12/01/2022

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