On April 1, 2020, regulations related to protecting employment and reducing burdens and preserving liquidity in businesses went into effect. These regulations are part of the anti-crisis shield. Support you can receive from Social Security includes: Exemption/Remission from paying premiums for March, April and May 2020: The exemption applies to contributions for : social, health, Labour Fund, Solidarity Fund, FGŚP, FEP applies to small companies employing up to 9 people, The exemption concerns the entrepreneur and people working for him, a self-employed person with income up to PLN 15,681 (300% of average remuneration) can also benefit from the exemption, RDZ application, The exemption from contributions will not be used by companies that were in a difficult situation in December 2019 and did not pay their dues, including contributions collected by ZUS. This is due to EU regulations, Legal basis: 31 z o(1) and (2). Standstill benefit for the self-employed the benefit amounts to PLN 2080 (80% of the minimum remuneration) and is non-contributory and non-taxable a condition for receiving the benefit is that the income in the month preceding the submission of the application does not exceed PLN 15,681 (300% of the average salary), the income in the month preceding the application must decrease by at least 15% as compared to the previous month, self-employed persons settling accounts in the form of tax card will receive a parking benefit of PLN 1300, Application RSP-D, Legal basis: 15 z q ust. 1 pkt 1, Conditions for benefit in the amount of PLN 2,080 You started your activity before 01.02.2020 and did not suspend it, Your income in the month preceding the application did not exceed PLN 15,681 (300% of the average salary), Your income in the month preceding the submission of your application fell by at least 15% compared to the previous month, You started running your business before February 1, 2020, but you suspended it after January 31, 2020 and the income you earned in the month preceding the month in which you filed the application for a parking benefit did not exceed the amount calculated as 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office (GUS) on the basis of regulations on pensions from the Social Insurance Institution (FUS) valid as of the date of filing the application, You have no other title to insurance. Conditions for the benefit of PLN 1,300 You settle tax with a tax card and you are exempt from paying VAT, You have no other title to insurance, Submit the RSP-D application for the standstill benefit to ZUS not later than within 3 months from the month in which the epidemic was declared, Application RSP-D Relief in the payment of premiums without a grace fee - deferment of payment deadline or spreading the payment of premiums in instalments Applies to all payers of contributions, relief applies to contributions from January 2020, Thanks to the relief, you will pay your Social Security contributions over a longer period of time, RDU application, Postemployment benefit for persons performing civil law contracts (contracts of mandate, agency, contract of specific work). The benefit amounts to PLN 2080 (80% of the minimum wage) and is non-contributory and non-taxable if the sum of the income from the month preceding the month in which the declaration was submitted is less than PLN 1299.99 (less than 50% of the minimum wage) then the parking benefit is due up to the sum of the remuneration from the contracts, a condition to receive the benefit is that the income in the month preceding the month in which the application was filed does not exceed PLN 15,681 (300% of the average salary), the benefit is a one-time payment, Application RSP-C, Legal basis: 15 z q ust. 1 pkt 1. Conditions: Civil law contract before 01 February 2020, You have no other title to insurance, Your income in the month preceding the application did not exceed PLN 15,681 (300% of the average salary). Due to the load on the ZUS servers, we recommend that you apply via traditional means of communication. Article prepared by: Taxo Accounting Office Source: https://taxo-acc.pl/artykuly/tarcza-antykryzysowa-zus/ Tags law anti-crisis shield ZUS
No comments:
Post a Comment