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For many small entrepreneurs, social insurance contributions absorb the lion's share of profits. For them, it's a small ZUS 2019 – starting January 1, small-scale entrepreneurs who do not earn too much money from running their own businesses will pay lower premiums.
Small ZUS 2019: basic information
Small ZUS 2019 will cover entrepreneurs whose income from economic activity over the past year will not exceed thirty times the minimum wage – in 2018, they are 63 thousand. Zł. The new law will allow them to reduce social security contributions. More proportional to earned income than those who have been paid so far.
What conditions does an entrepreneur have to fulfill?
The first condition is not to exceed the income threshold already mentioned. The second: run a business on the basis of a registration in the central registry and information on economic activity or other specific provisions. Additional requirement: the contractor did not use the VAT exemption when he paid his tax card. In addition, those who, during the previous calendar year, engaged in other non-agricultural activities as creators, artists, freelancers, partners in a partnership, limited partnership, partner or sole-shareholder enterprise o. that it is someone who runs a public or non-public school, another form of preschool, an institution or their team.
What should you remember?
Persons who, in 2018, only worked for part of the year (for example, they had just registered the company or suspended their activities for a few months) have a different income limit than of the activity. It is possible to set this limit by dividing the minimum wage by thirty times the number of calendar days in the previous year and multiplying the result by the number of calendar days of business conducted during the year. previous civil. That is, if, for example, in 2018, the employer was conducting business for a total of 301 days, it should be divided by 63,000, and the result multiplied by 301. The result final should be rounded up to a higher total.
However, the small ZUS 2019 does not apply to entrepreneurs who have been trading for less than 60 days. The small ZUS will not be covered by the contractor during the first year of operation. On the other hand, people who have benefited from the so-called financial contribution can make lower contributions. relief to start (except when the entrepreneur resigns from this right) and fulfills the conditions for preferential contributions.
Calculation of contributions
After calculating the limit, the amount of the contributions should be determined. First of all, it is necessary to calculate the average monthly income of economic activity of the previous year. To do this, divide your annual income by the number of calendar days, then multiply it by 30. The next step is to determine the basis for calculating bonuses. In this case, multiply the average monthly income (calculated earlier) by a special factor (which will be announced each year in Monitor Polski).
The final step, after calculating the basis for calculating the contribution, is to verify that they are between the minimum and maximum thresholds. The base can not exceed 60%. expected compensation and at the same time can not be less than 30 percent. minimum remuneration in effect in January of a given year.
Small ZUS has a time limit
Importantly, it should be remembered that a small ZUS can not be paid indefinitely. Lower social security contributions can only be paid for 36 months in the last 60 months of activity. It should also be recalled that the amount from which contributions are paid in respect of a small social insurance institution has an impact on the amount of subsequent benefits arising therefrom (for example, sickness benefit or sickness benefit allowance). care). However, the small ZUS does not affect the basis of the evaluation of health insurance premiums. The contractor must pay his health contribution in full.
Additional obligations of payers using a small ZUS
Transferring insurance documents and paying premiums is obviously a primary responsibility. In addition, a contractor using a small ZUS will have to provide in the settlement statement (or in a monthly personal report) information on annual income from a professional activity and the lowest contribution rate. In addition, at the request of ZUS, the Contractor is required to submit documentation confirming the amount of annual income from the performance of commercial activities for the previous calendar year within 14 calendar days from the date delivery of the public tender offer.
Small ZUS: can you give up?
The entrepreneur may choose not to pay lower contributions under a small social security. Resignation is possible at any time. It is sufficient that the payer of contribution does not relate to the social insurance or health insurance with the appropriate insurance title code, within 7 days from:
- January 1 of a given year,
- the first day of business or the resumption of business,
- the first day, you meet the conditions to use a small ZUS.
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