One of the forms of assistance to entrepreneurs in the current difficult economic situation related to the coronavirus is to be relief from social security contributions.

Every entrepreneur, if due to the outbreak of the coronavirus has problems to pay the current contributions or receivables that result from the agreement already concluded with ZUS for the payment of debts in instalments or deferment of the payment deadline, may use simplified forms of assistance.

The assistance consists in:

  • deferment by 3 months of the deadline for payment of contributions for the period from February to April 2020,
  • suspending for 3 months the execution of an agreement concluded with ZUS in which the deadline for payment of instalments or contributions was set for the period from March to May 2020, and thus extending by 3 months the deadline for execution of the agreement concluded.

To this end, a corresponding application for this purpose must be submitted (applications are presented in the appendix). Entrepreneurs with full accounting must attach financial statements (balance sheet, profit and loss account, cash flow statement) for 2018 or 2019 to the application. The application must indicate how the coronavirus outbreak has affected the company’s financial situation and its inability to pay receivables on time.

Applications can be sent electronically via the Platform of Electronic Services (PUE) portal of ZUS (scans of required documents can also be attached to the application in the PUE portal of ZUS), submitted in a box available in the establishment or sent by post. Relief will be granted as de minimis aid. (Application for persons keeping full accounts and Application for persons not keeping full accounts).

Social Insurance Institution (ZUS) is not obliged to accept the Entrepreneur’s application – however, if it does (which in the current situation is very likely) it will send the Entrepreneur an agreement together with documents concerning public aid to the e-mail address or post indicated by the Entrepreneur.


In case of any doubts or questions concerning the completion or submission of applications, we remain at your disposal.