From 1 February 2020 entrepreneurs in Poland can benefit from program “Maly ZUS Plus” – an extended version of program of reduced employer contributions to the Social Security Institution. The program aims at reducing liabilities to the smallest companies for which current monthly social contribution is too high.

The program comprises the ones who already benefit from the basic version of the program (“Maly ZUS”) and it also extends the group of entrepreneurs entitled to pay lower contributions.

Revenue threshold which entitles to reduced contributions was raised from 63 000 PLN to 120 000 PLN. Entrepreneurs who do not exceed the threshold will calculate contributions for social security proportionally to the amount of average monthly revenue for previous fiscal year. Applications for the program must be filled in from 1 till 29 February 2020.

The reduced contributions can be paid maximally for 36 months (3 years) during following 60 months (5 years) of conducting a business activity.