There are a few days left to apply for the Small ZUS Plus.

Watch the deadline! There are a few days left to apply for the Small ZUS plus

Entrepreneurs running small-scale businesses who want to pay lower social security contributions can apply for the Small ZUS plus. There is not much time left to apply. The deadline is January 31st. Missing this date means that the entrepreneur will only be able to benefit from the relief in 2025.

The Small ZUS plus entitles you to pay lower social security contributions. However, this does not apply to health insurance contributions, which must be paid in full. There are several conditions that must be met to qualify for the relief, including being registered in the CEIDG register, operating the business for at least 60 days in the previous year, and having an annual income of up to 120,000 PLN in the previous year. If the business has been operating for less than a year, the income limit is calculated proportionally to the number of days the company has been operating.

– A person who used the Small ZUS plus in the previous year and still meets the conditions does not have to reapply for the relief – says Beata Kopczyńska, a regional press spokesperson for ZUS in the Silesian Voivodeship.

Do it by January 31st
The deadline for applying for the Small ZUS plus is January 31st. After this date, it will not be possible to benefit from the relief. Entrepreneurs must remember to submit the necessary de-registration and registration documents to ZUS, specifically ZUS ZWUA (de-registration with the previous insurance code) and ZUS ZUA or ZUS ZZA (registration for insurance with the appropriate code for the Small ZUS plus: 05 90 or 05 92).
Forms can be submitted in paper form or electronically. If the payer calculates contributions for more than 5 people, they are obliged to submit insurance documents electronically.

In addition to applying for the relief with a new insurance title code, everyone who benefits from the Small ZUS plus in January must provide information about annual income, annual profit, forms of taxation related to running a business, and the basis for calculating contributions in the settlement declaration or in the monthly report (ZUS DRA part II or ZUS RCA part II) by February 20th.

Not always done in January
There are situations when applications for the Small ZUS plus can be made in a month other than January. – This happens when an entrepreneur has benefited from “preferential contributions” for 24 months, and this preferential period ends on a date other than January. Such a contribution payer can apply for the Small ZUS within 7 days of the change occurring. For example, if the deadline for paying preferential contributions ends at the end of May, the entrepreneur can apply for the Small ZUS plus until June 7th – explains the spokesperson.

Who cannot join the Small ZUS Plus
The Small ZUS plus is not available to individuals who are just starting their business. The Small ZUS plus can only be used after completing the payment of preferential contributions calculated from at least 30% of the minimum wage.

Entrepreneurs who report taxes based on a tax card with simultaneous exemption from VAT sales and those who also operate other non-agricultural activities (e.g. as a partner in a general partnership) are excluded from the Small ZUS plus. The relief is also not available to individuals who work for a former or current employer in the same capacity as they did for them as an employee in the current or previous calendar year.

Lower contributions, lower benefits
The Small ZUS plus means lower social security contributions calculated from the income from business activity for the previous calendar year. The basis for calculating these contributions cannot be lower than 30% of the minimum wage and not higher than 60% of the projected average monthly salary. The relief does not cover health insurance contributions, which the entrepreneur pays in full. It is important to remember that paying lower contributions results in lower benefits, such as sickness benefits, maternity benefits, or future pensions. It is worth taking this into account when deciding on the amount of contributions to social security.

Press Release: Beata Kopczyńska, Regional Press Spokesperson for ZUS in the Silesian Voivodeship.