Opublikowano 4 styczeń, 2019 |
przez Sylwia Bartosik
„Mały ZUS” – czas do 8 stycznia, by dopełnić formalności
Przedsiębiorcy, którzy chcą skorzystać z tzw. „Małego ZUS-u” mają czas do 8 stycznia by dopełnić formalności. 7-dniowy termin jest rozwiązaniem systemowym – wyjaśnia Ministerstwo Przedsiębiorczości i Technologii.
Mały ZUS to rozwiązanie dla firm, których roczne przychody nie przekraczają 30-krotności minimalnego wynagrodzenia za pracę. Dotyczy on obniżenia składek na ubezpieczenia społeczne, które mają być adekwatne do osiąganych przychodów. Termin złożenia wniosku do ZUS-u wynika z ustawy o systemie ubezpieczeń społecznych, według której płatnik składek zawiadamia ZUS w terminie siedmiu od zaistnienia zmian. Obejmuje to wszelkie zmiany danych dotyczących ubezpieczonych – w tym kodu ubezpieczenia, jak w przypadku Małego ZUS-u. Dla przedsiębiorców prowadzących działalność w ubiegłym roku termin zgłoszenia upływa 8 stycznia. Siedmiodniowy termin będzie też obejmował przedsiębiorców, którzy aktualnie korzystają z innych ulg i dopiero później, w trakcie roku, będą chcieli rozpocząć korzystanie z Małego ZUS-u. To dotyczy też osób, które wznowią działalność w ciągu roku.
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