AM I ENTITLED TO USE SO-CALLED SMALL ZUS

If you are a new entrepreneur and you are just registering business activities in the CEIDG register, you have the right to pay social security contributions on preferential terms.

Lower contributions do not apply to:

  • entrepreneurs who for the last 5 years had been registered in the CEIDG,
  • persons who in the framework of the activity perform work for former employer (if they do the same work as previously under employment contract),
  • partners of registered, professional and limited partnerships,
  • partner of one-person limited liability company,
  • persons liable to pay contributions, not having their registered business (e.g. person conducting non-public school, the author, artist).

The right to benefit from the so-called small ZUS means that in calculating the amount of the basis for the calculation of social security contributions entrepreneur takes into account 30 % of the gross minimum wage (in 2015 PLN 525).

Entrepreneurs who cannot benefit from preferential arrangements as the basis for calculating contributions take into account 60 % of the forecasted average monthly remuneration (in 2015-2375,40).

If you are looking for more information on obligations towards ZUS, read the information found in the section Social security.

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