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ZUS deferred payments in the anti-crisis shields? For WUP and MRPiPS this is irrelevant

26.03.2024

Issues with reconciling funds arise when the deadline for paying Social Insurance (ZUS) contributions is deferred for the months when support is received. This applies not only to support obtained under Article 15g of the COVID-19 act (for employees affected by economic downtime or reduced working hours) but also to support granted under Article 15gg (for employees not affected by downtime, or reduced working hours). Neither the agreements made with the Regional Labour Office (WUP) nor the COVID-19 act specify deadlines for spending the funds, only the deadline for companies to submit their settlements along with the required documents. Therefore, the stance of the authorities that paying ZUS contributions after submitting the settlement requires reimbursement is unfounded. The funds received from WUP were spent in accordance with their purpose and regulations.- Paweł Sych comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.

Author: Paweł Sych