Small ZUS plus is a relief entitling to pay lower social insurance contributions. The solution is addressed to the smallest business entities. What conditions must be met in order to take advantage of it?
Small ZUS plus is a relief implemented in 2020 entitling to pay lower social security contributions, with the exception of the health contribution paid at full rate.
Lower social security contributions mean contributions calculated according to the assessment basis, the amount of which depends on the income generated by a business in the previous calendar year, i.e., for example in 2021.
The relief is available for a maximum of 36 months during the 60 months of running the business.
Small ZUS plus in 2022 will be available to micro-entrepreneurs who meet all of the following conditions:
Applications from entrepreneurs who did not take advantage of the Small ZUS plus programme in 2021 will be accepted by the Social Insurance Institution until 31 January 2022.
On the other hand, entrepreneurs who enjoyed the relief in 2021 and are still eligible for it do, not have to reapply, but must submit additional settlement documents until 20 February 2022.
Entrepreneurs who want to take advantage of Small ZUS plus for the first time in 2022 should submit before January 31 this year the following documents:
On the other hand, entrepreneurs who in December of the previous year benefited from the Small ZUS plus relief and are still entitled to it, do not have to re-register for the programme, however, they should submit additional settlement documents – the ZUS DRA part II or ZUS RCA part II form until 20 February.
It is possible to resign from the preference at any time, however, it should be remembered that entrepreneurs who lose the right to the relief will pay contributions calculated in relation to 60% of the projected average monthly salary in the previous year.
More than 327 000 entrepreneurs have already joined the Small ZUS plus programme.
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