As the head of the government emphasised, the Small ZUS-plus is a solution that is supposed to help both business owners that are at the beginning of their business activity and those who are already running it. According to the new regulations, business owners will be able to pay reduced social security contributions, calculated proportionally to their income. This solution will apply to companies for which a fixed amount of social security contributions is too high a burden.
In order to benefit from the Small ZUS-plus in 2020, it will be necessary to show annual revenue for 2019 not exceeding PLN 120 thousand. It is almost twice as high as in the previous year. It will be possible to pay the reduced contribution for up to 3 years within the last 5 years of running a business. After this period, it will be possible to benefit from the allowance again. A small ZUS-plus will be a non-obligatory solution.
Businesses may express their wish to apply this solution by the end of January and not, as it was before, within 7 days of 1 January. The estimated cost of the solution for public finance in the first year of its implementation is about PLN 1.3 billion. This is how much money will stay in the pockets of business owners.
The project is the implementation of one of the exposé points of Prime Minister Mateusz Morawiecki. It is also the fulfilment of the so-called "Piątka na pierwsze 100 dni rządu" - a commitment for the first 100 days of the government.