An entrepreneur who submitted an application for exemption from contributions for three months—March, April and May—and had previously paid the contribution for March, may apply to ZUS for a refund of the overpaid money no later than before the deadline for paying contributions for April. This refers to a situation in which the person running the business had no arrears owed to ZUS for earlier months.
If the entrepreneur does not apply for a refund of the March overpayment, it will be offset against the contributions for April. It should be remembered that for April and May, only contributions that have not yet been paid are eligible for exemption.
Entrepreneurs may submit an application to ZUS for exemption from paying contributions for three months: March, April and May 2020. The exemption covers contributions for social insurance, health insurance, the Labour Fund, the Solidarity Fund, the Guaranteed Employee Benefits Fund and the Bridging Pension Fund. The exemption from the obligation to pay contribution liabilities for the three months from March to May 2020 may cover the entire amount due or 50% of the total amount. If ZUS rejects the application, the overdue contributions will have to be paid together with interest.