[ad_1]
The deputy head of the Ministry of Labor and Social Policy pointed out that this solution will also help to "attract" people who operate in the underground economy today.
Currently, contractors pay the same ZUS contribution regardless of the amount of income. Thanks to the planned changes, those running a sole proprietorship, whose average monthly income does not exceed 2.5 times the minimum wage (in 2018, it is 5,250 zlotys), will be able to pay reduced, in proportion to the security contributions. social.
The savings of the entrepreneur therefore depends on his annual income. MPiT hopes that the new regulations will come into effect from 1 January 2019. According to the Ministry, this week the work on the project will be initiated by the Sejm.
What exactly will be the changes involved? Imagine a contractor who operates a small service plant, such as a locksmith with annual revenues of PLN 40,000, and who now pays the same ZUS contribution, for example a much larger entrepreneur operating a chain of hotels. these small entrepreneurs will be able to pay lower premiums up to half "- explained the deputy head of the Ministry of Entrepreneurship and Technology.
Currently, preferential ZUS works for people who create a business for the first time.For two years, they pay a ZUS contribution reduced by about 520 PLN, or 200 PLN for social insurance and compulsory for 319.94 PLN health insurance
"We are creating a complementary system: start of economic activity, earning first less than half the minimum wage, no need to register and pay the premiums. insurance, after exceeding this threshold, it will qualify for start-up relief for 6 months (it will be social insurance, but will already be a registered entrepreneur), then for 24 months can benefit from a preferred social security contribution (PLN 200) And then, if it has not properly developed its business and its income does not exceed 2.5 times the minimum wage, it could use the so-called small social insurance institution – explained by Haładyj.
Contributions are designed so that they correspond to the current preferential ZUS for persons starting their activity (this is 200 PLN of social security contributions for two years), then they will increase proportionately – about 16 grams per each additional zloty of income up to the ceiling of about 850 PLN, ie the amount of a large ZUS. In each case, the compulsory amount of PLN 319.94 for health insurance must be added to this amount.
Haładyj, however, stipulated that these are calculations based on the ratios of 2018. Each year, they will change, depending on the amount of, among others, minimum wage. As explained by the Ministry of Labor and Social Policy, the upper limit that allows an entrepreneur to use a small ZUS is an annual income of 30 times the minimum wage per year. On a monthly basis, this means an income of 5 250 PLN. Thus (based on ratios for 2018), a contractor entitled to a small ZUS will pay in 2019 at least about 520 PLN, but not more than about 1232 PLN. (845.43 social security plus contribution for health plus contribution to the Labor Fund).
He pointed out that the receipts of all the previous calendar year count. "We divide this income by 12 – this way we have an average monthly income from the entrepreneur and on the basis of this average monthly income we calculate the social security contribution, which will be the same every month of the year. Next calendar year ". He added that this does not matter if the contractor earns zero or 100,000 in 2019. PLN – his contributions in the following months of the year will be based on the results of 2018
And what contributions will the entrepreneur pay who will launch the company in 2019? "If such a person has not exercised any other activity for five years, he will first benefit from a start-up allowance (usually 6 months, he does not pay social security contributions, but only a health insurance contribution – currently PLN 319.94, health contribution can be deducted to a large extent from the tax due), then for 24 months – a preferential social security institution, and only later a small ZUS can be used, "he explained
Haładyj explained that the ministry introduced the so-called cyclic mechanism.This means that an entrepreneur can use the proposed solutions for 3 years at During the last 5 years of managing a company, for two years he will have to pay social security contributions in full.
"We did it for two reasons: first, we wanted to make sure that the entrepreneur Our target group perceived the minimum retirement capital, secondly, we wanted to motivate entrepreneurs to develop their business so that they would free themselves from the system. that is aimed at small businesses with low incomes or with temporary difficulties "- said Haładyj.
Importantly, you can always go back to a small ZUS. So, if in 2018 the entrepreneur has exceeded the limit 30 times, he may still be entitled to reduced premiums in 2020. Of course, according to the financial result of end 2019. "We have verified that in our target group, that is to say the one whose income not exceeding PLN 63 000, all 4 contractors close their operations within two years of their departure, at the same time social security, which gives us 60 000 entities a year "- said Haładyj.
The sub -minister pointed out that people who run seasonal activities can also benefit from a small ZUS.In many cases, contractors suspend their activities for a few months each year, knowing that they will have a SIS. his dead and then hang him. "And we do not want them to be without insurance for several months, for example the disease," he said. He pointed out that the new solution applies to smaller scale operations – mainly services. "It can be a locksmith, a tailor, but also people who are on leave, who are raising children, take care of a family member for a long time." number of hours per week and can not earn enough to cover their dues ". According to the Ministry of Labor and Social Policy, ZUS would have placed a special calculator on its website to help entrepreneurs calculate the monthly fee for a small ZUS.
"We have assumed that the basis for calculating premiums should be income, not income, as some employers' organizations postulate during public consultations, because we are targeting this solution to smaller entrepreneurs and more than 40% of smaller entrepreneurs are taxed .. calculated from income, it is difficult to expect that they now have to go to a more complicated accounting "- explained Haładyj. He added that similar solutions apply in other countries, such as France.
"If this project comes into effect, we give some perspective to the entrepreneur – if in a year he earns less and pays high bonuses, we tell him: it will be easier next year , the contributions will be much lower.months and you have to pay about 1.3 thousand zlotys and there is no other option available "- he pointed out
[ad_2]
Source link
