Entrepreneurs are affected by many financial problems (not only those related to taxes). Can they count on effective help and solutions regarding ZUS contributions? In the previous article we wrote about tax restructuring. Can overdue contributions also be restructured or canceled?
Debt relief or debt relief
This solution can be used only in the event of total irrecoverability of contributions due and in exceptional circumstances (described in Article 28 of the Act on the social security system of October 13, 1998), when
: 1. the debtor died leaving no assets or left movable property which is not enforceable under separate regulations or has left the items of daily household use whose total value does not exceed three times the average salary and at the same time there are no legal successors and there is no possibility of transferring responsibility to third parties;
2. the court dismissed the application for bankruptcy of the debtor or discontinued the bankruptcy proceedings for the reasons referred to in art. 13 and art. 361 item 1 of the Act of February 28, 2003 – Bankruptcy Law;
3. there was a cessation of business activity with a simultaneous lack of property from which receivables, a spouse, legal successors can be enforced, and the possibility of transferring responsibility to third parties within the meaning of the Act of 29 August 1997 – Tax Code;
No payment was made in the winding-up proceeding
The amount of unpaid premium does not exceed the amount of the costs of warning in enforcement proceedings; – there was no satisfaction of receivables in the canceled bankruptcy proceedings; 5. the head of the tax office or court bailiff has found a lack of property from which enforcement can be carried out; 6. It is obvious that no amounts exceeding enforcement costs will be obtained in enforcement proceedings.
Each of the arguments listed above entitles you to take advantage of the total cancellation of overdue ZUS contributions. Another method is submitting an application – by the debtor – to the Social Insurance Institution for the write-off of receivables.
The plant examines the application on similar principles to the application for tax relief. In justified cases, tax arrears may be written off despite their total non-recoverability. The provision applies only to the entrepreneur’s own contributions. However, it does not include those that are paid to employees or contractors employed. These types of contributions may not be redeemed on the basis indicated above.
This statement has no statutory definition. Art. 28 section 3b and 3a of the Act on the social security system:
The minister competent for social security shall determine, by regulation, the detailed redemption rules referred to in para. 3a, taking into account the reasons justifying redemption, taking into account the important interest of the person obliged to pay contributions receivable and the state of social security finances.
” – ” 3a. Receivables from social insurance contributions of the insured who are also contributors to such insurance may be, in justified cases, written off despite the fact that they are not completely irrecoverable. “The third paragraph specifies precisely the cases in which it is possible to grant relief on the basis indicated.
The premise is, of course, the inability to pay the premium if it would result in too heavy consequences for the debtor and his family. However, his duty is to prove – based on his property status and family situation – that he actually meets certain conditions.