Coronavirus: The possibility of deferring ZUS payments


From March 17, 2020, companies having difficulties with timely payment of ZUS contributions may take advantage of the possibility to defer payment or spread the debt into instalments.

ZUS - reliefs for companies in times of coronavirus

The Social Insurance Institution (ZUS) has introduced the possibility of applying for the relief from payment of debts or timely payment of contributions to companies facing financial difficulties due to the spread of coronavirus pandemic.

The simplified forms of ZUS support include:

  • deferment to 3 months the deadline for payment of contributions covering the period from February to April 2020,
  • suspension for 3 months the fulfilment of the agreement concluded with ZUS, in which the deadline for payment of instalments or contributions was determined between March and May 2020, thus extending this deadline by 3 months.

The application should be accompanied by information on how the coronavirus pandemic affected the financial situation of the company and its inability to pay contributions on time.

How to apply for a deferment of ZUS contributions?

Applications may be submitted to ZUS via the Electronic Services Platform or in the form of a scan.

IMPORTANT! The application must be delivered to ZUS also in paper form within 14 days from the date of the end of the epidemic at the latest. Otherwise, interest due will be charged and the granted relief will become invalid.

The prerequisite for the relief, apart from submitting the application, is also:

  • not exceeding in the previous 3 years EUR 200 thousand of de minimis public aid granted to the company,
  • the attachment of financial statements including balance sheet, profit and loss account, cash flow statement for 2018 or 2019 - companies with full accounting records.

How can we help?

We offer support in drafting and submitting applications for deferment of payment or debt rescheduling. Contact us and ask for more details:

Learn more: COVID-19 Business Support Package

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