Time limits for ZUS and tax office - how to count them
You are an entrepreneur and you want to fulfil all your obligations towards ZUS and tax office within the time limit? You don't know how to count the time limit if, for example, it falls on a holiday?
Time limits for ZUS
Registration with Social Security Institution - application for registration or deregistration of a worker
- If you employed or dismissed a worker you are obliged to notify it to ZUS within 7 days. You start to count the term from the day after the date on which you hired or dismissed a worker. This term covers both working and non-working days.
- When you conclude an employment contract you should start counting from the day following the first day of work by an employee.
- When you dismiss employee you also count from the day following the date of termination of work by an employee.
If the deadline of 7 days finishes on a holiday (a Sunday or a public holiday) it passes on to the first working day after this holiday.
For instance: you employed or dismissed Anna Novak on 2 March (the day on which she came to work or you terminated the contract) you begin to count from the 3 March, so you must report it to the Social Security Institution by 9 March at the latest. If 9 March is a Sunday, the deadline shall be extended to Monday.
In this case, Saturday is not regarded as a holiday.
Payment of contributions
Monthly contributions to ZUS must be paid by 10 or 15 day of the month depending whether you pay them only for yourself or also for your employees.
Where the day on which you must pay falls on a Saturday, a Sunday or a public holiday then your deadline is brought forward to the first working day.
If you are a micro-entrepreneur (you employ no more than 10 employees and your net turnover is less than EUR 2 million), you can pay contributions apart from bank transfer also by postal money order.
Important! Date of payment of contributions by means of a postal money transfer is the day of payment of contributions at a post office. Your payment must be identified by ZUS and you will be responsible if ZUS does not identify it. Then arrears may appear on your account.
Note! ZUS charges interest on late payments.
Deadline for payment of contributions
The due date for the payment of contributions in cash is deemed to be:
- the date of payment of the contribution:
to the account of the authority in the bank,
at a post office,
in the credit union,
at the payment service bureau,
in a payment institution or an electronic money institution,
- the day on which the tax was collected by the payer or collection agent,
The due date for the payment of contributions in non-cash transactions is the debit day of:
- the payer's bank account,
- a payer's account in the credit union,
- the payer's payment account in a payment institution or an electronic money institution on the basis of a credit transfer or direct debit other than a payment instrument credit transfer.
Terms and conditions of transfer of funds by the bank
Each bank shall specify detailed rules and deadlines for the transfer of funds from the holder's account. Special rules apply to the Bank Pocztowy "GIRO SKŁADKA", which executes the instruction on the next working day after the funds have been deposited and a transfer order has been submitted to the post office by 6 p. m. If the payment is sent after 6 p. m., the bank will execute the transfer order on the second working day after the funds have been deposited. Post offices accept money transfer orders on working days from Monday to Friday. Therefore, if you are using the payment from the "GIRO SKŁADKA" account and you want to pay contributions on time, make a transfer order in advance, which will ensure that your bank account is debited at the latest by the payment date. It is the date of debiting GIRO's bank account and not the date of submitting the instruction of the transfer document at the post office that determines the payment of contributions.
Tax time limits
If the time limit of payments (advances) or tax returns (monthly, quarterly) falls on a Saturday, a Sunday or a public holiday the time limit shall pass to the first working day after holiday.
If you need to register as a VAT payer, you must do so not later than the day before the start of sales of goods or provision of services subject to VAT.
Registration of VAT of exempt entities
If you benefit from the VAT exemption, but still want to be VAT payer, the notification must be made by the end of the month preceding the month on which you would like to become an active taxable person subject to VAT.
You can send the application by post, the postmark date serves as a proof, not the date of receipt of the application by the tax office.
You should keep a registered letter with a form of acknowledgment of receipt. This is a proof of VAT registration on time.
Notification of change in VAT and liquidation of activity
You have 7 days to notify any change of the information contained in a previously submitted return and notification of cessation of activity. Where the last day of a period is a Saturday, Sunday or a public holiday, then this term is passed to the first working day after holiday. Days are counted consecutively.
Issuing individual interpretation
You will have to wait for even 3 months. Please note that this three-month time-limit does not include a supplement or a stay of proceedings. If on the day following the expiry of the time-limit for the submission of the reply, the interpretation was not issued it has the same effect as if you received interpretation that your position is entirely correct.
Tax periods expressed in days, weeks, months and years
Time limit expressed in days
In calculating this period, no account shall be taken of the day on which the incident occurred. The end date shall be the last day of the designated quantity. Remember! The first day is not included but the next day.
For instance: you received a demand from the tax office on 1 March, and you must submit a document or file a statement within 7 days, your deadline is by 8 March. If this is Saturday, Sunday or a public holiday, the deadline expires on the day after the holiday.
Time limit expressed in weeks
The time limits expressed in weeks shall end with the expiry of this day in the last week of the day which corresponds to the initial deadline. A one-week period starting on Tuesday, the period will end on the following Tuesday.
For instance: if you received a demand from the tax office on Tuesday and you must provide a document or file a statement within 1 weeks, your deadline expires on the following Tuesday.
Time limit specified in months
The periods specified in months shall end on the expiry of that day in the last month, which shall correspond to the first day of the period.
Example: If you have received an appeal from the tax office on March 1 and you have to deliver a document or submit a statement within 1 month, your deadline will expire on April 1 (unless it is Saturday, Sunday or public holiday, then the next day will expire).
If there was no such day in the last month, the deadline shall end on the last day of that month. If the monthly deadline starts on 31 August (the day on which the event occurred) then the last day of the deadline will be 30 September (because September does not have 31 days).
The period expressed in years
The time limits laid down in years shall end with the expiry of the day in the last year, which corresponds to the initial day of this period.
For instance: if you have 1 year from 15 March 2016, then your deadline is 15 March 2017 (unless it is a Saturday, Sunday or a public holiday, then deadline expires on the following day.
If there was not such a day in the final year, the period ends on a day which would preceed this day. The time-limit of one year starts on 29 February 2016 (the day on which there was an event) the last day of the period would be 28 February 2017 (because it is not a leap year).
You have authorisation or licence or an administrative decision on a certain category of activity (such as a licence to sell alcohol), whose action is governed by a specific act or regulatory act, the time limit expressed there is final, irrespective of whether it falls on a Saturday, Sunday or holiday. There is no principle that if the last day of a period is a Saturday, Sunday or a public holiday then your period will end on the following day after holiday. The date mentioned in that provision is final. The reintroduction or prolongation must be provided for in that provision. This means that if the Act provides for deadlines for payment (e.g. by30 September) even if it falls on a holiday, the last day of the time limit will be September.
- Act of 18 October 1998 on social security system.
- Act of 29 August 1997 Tax Ordinance
- Act of 14 June 1960 Code of Administartive Procedure
- Act of 18 January 1951 on holidays