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Small ZUS Plus from August 1, 2023. What are the rules and who can benefit?

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From 1 August, entrepreneurs can use the additional Small ZUS Plus. – I hope that the extension of the Small ZUS Plus by a year will help the smallest companies to run a business – announced the head of the Ministry of Agriculture and Tourism, Waldemar Buda on Tuesday.

President of the Republic of Poland Andrzej Duda signed in July this year. the Small Law ZUS Plus, thanks to which from August 1, 2023, entrepreneurs benefiting from the relief in social security contributions will be able to pay lower contributions for an additional 12 months. The new solutions were prepared by the Ministry of Development and Technology together with the Ministry of Family and Social Policy and the Social Insurance Institution.

Small ZUS Plus – rules

Small ZUS Plus (MZ+) is a relief in social security contributions for the smallest companies. The extended period of validity of MZ+ will be available to entrepreneurs who benefited from the relief in at least one month in 2023. MZ+ does not cover health insurance. – We continue protective measures for the Polish economy. It is crucial to support the smallest entrepreneurs who are its core. I hope that extending the Small ZUS Plus by one year will help them to run a business, but also to develop their business wings, pointed out Minister Waldemar Buda. The Ministry of Agriculture and Technology reminds that entrepreneurs who benefit from the Small ZUS Plus relief in 2023 have the option of extending it for another 12 months from Tuesday. In total, they will be able to pay lower contributions for 4 years, and not 3 years as before. Thanks to the extended relief, they will be able to enjoy a longer period of lower social security contributions.

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Running a businesslaptop, computer, company, businessmanShutterstock

Currently, MZ+ can be used by entrepreneurs for a maximum of 36 months (3 years) during the next 60 months (5 years) of running a business, provided that, among others: running a business in the previous calendar year did not exceed the amount of 120 thousand. zloty; have been operating for at least 60 days in the previous calendar year. As indicated by the ministry, this is a voluntary and one-off solution addressed to the smallest entrepreneurs who used MZ+ at least in one month in 2023 and whose revenue in the preceding year did not exceed PLN 120,000. zloty.

Entrepreneurs will also benefit from the solution. have stopped using MZ+ because 36 months have passed. “If they meet the statutory conditions, they should report to ZUS by December 31, 2023, and from the next month they will be able to pay lower contributions again” – informed the Ministry of Agriculture and Tourism.

Who cannot take advantage of Small ZUS Plus?

It emphasized that entrepreneurs who stopped paying lower contributions in 2022 will not be able to take advantage of the new solution. As the ministry added, in order for an entrepreneur to be able to take advantage of the additional relief, his contribution base for MZ+ cannot exceed 60 percent. of the projected average monthly salary for a given year, and may not be lower than 30 percent. the amount of the minimum wage applicable in a given year. According to the Ministry of Agriculture and Technology, in December last year, 235.7 thousand people used “MZ+”. people. He estimates that 66.4 thousand people will benefit from the additional Small ZUS Plus in 2023. entrepreneurs, in 2024 142.3 thousand, and in 2025 104.9 thousand.

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