Entrepreneurs are worried about the deduction of contributions paid in December
Entrepreneurs who paid ZUS contributions in December - despite the fact that the deadline was 10 January - in order to deduct them from tax under the old rules have doubts. ZUS informs them of an overpayment in contributions.
– Towards the end of last year, numerous information and announcements appeared from the Ministry of Finance and the Social Insurance Institution (ZUS) stating that if a company pays all ZUS contributions in December (for December in December instead of January), it will deduct the health contribution from its tax under the rules applicable until 31 December 2021. This is because from 1 January, the Polish Deal deprived taxpayers of the right to such a deduction. Many companies therefore paid their dues in advance. Now a problem has arisen, because the contribution paid in December appears in the ZUS system as an overpayment – points out Adam Allen, tax adviser, partner at Thedy & Partners.
A ZUS spokesman reassures. He says that it is natural that an earlier paid contribution is treated by the system as an overpayment. Entrepreneurs should not worry, it will be credited against the current contribution that normally had to be paid in January.
– This means that contributions paid in December will still reduce tax – adds Adam Allen.