A bill introducing the so-called “Small ZUS plus” will reduce the contributions for the smallest enterprises and will expand the group of recipients of the existing relief. At the same time, the minimum amount of ZUS contribution for companies that will not benefit from the relief will increase by almost 10%.
The Ministry of Entrepreneurship and Technology has submitted to public consultations a bill reducing ZUS contributions for the smallest companies, the so-called Small ZUS plus. It is scheduled to enter into force in January next year, and the amount of social security contributions will be calculated on the basis of income level.
Currently, since January 2019, the Small ZUS programme has been in force. It makes the amount of contributions for the smallest enterprises dependent on the revenue level.
Small ZUS plus is to enter into force from 1 January 2020. The intention to benefit from this relief must be declared by the end of January. MPiT estimates that nearly 320 thousand companies will take advantage of the new solution. However, lower contributions will automatically lead to lower pensions in the future.
Increase in minimum ZUS contributions
Entrepreneurs not subject to reliefs will face a substantial increase in the amount of social security contributions. It is already known that the draft budgetary act for 2020, approved by the Council of Ministers, provides for an increase in the average gross monthly remuneration by nearly 10%, i.e. to the amount of PLN 5227. Thus, the minimum social security contributions for people running business activity will increase by 9.7%.
Such a significant increase is a result of the fact that the amount of social security contributions is dependent on the average projected gross remuneration in a given year, which shows a relatively high upward trend.
At the same time, the minimum gross remuneration will increase from January 2020 to the amount of PLN 2600. Thus, the basis of social security contributions will be increased and the rates themselves will automatically rise.
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