- 21 April 2023
- Posted by: Przemysław Bukowski
- Category: Articles
ZUS contributions in a limited liability company
Only natural persons and partners of partnerships are subject to social insurance for running a business. On the other hand, legal persons are not obliged to pay fees for obligatory ZUS contributions. It should be recalled that partners in limited liability companies are not subject to compulsory social insurance, unless they are partners in a one-person limited liability company. Thus, only partners in limited liability companies are an exception. Partners in other joint-stock companies are subject to compulsory social security contributions if they are employed in the company, for example, on the basis of an employment contract.
Distribution of shares in the company and social insurance
Shareholders of multi-person limited liability companies who are not related to the company by an employment contract are not subject to compulsory social insurance. If they want to obtain the status of the insured, they enter into an employment relationship with the company. It is worth paying attention to the opposite situation, in which the partners share the shares in the company in such a way that one of them will own 99% and the other 1% of the shares, which, consequently, is to be the basis for not having to pay the obligatory ZUS contribution.
Unfortunately, with such a large difference in shares, such a situation is usually assessed as illusory due to the fact that one partner has a dominant position. In addition, it is worth mentioning that the courts treat such partners with a significant majority of shares as practically the only partners in the company, so they are not subject to employee social insurance.
Compulsory health insurance contribution
Compulsory health insurance is payable to members of the board of directors who receive remuneration on this basis and who perform their function on the basis of an appointment and receive remuneration on this basis.
There are three deadlines for the payment of contributions and the submission of settlement documents:
- by the 5th day of the following month – for budgetary units and local government budgetary establishments
- by the 15th day of the following month – for contribution payers with legal personality
- by the 20th day of the following month – for other contribution payers.
As an entrepreneur, you must settle and pay contributions to ZUS for yourself for:
- social insurance, of which:
- retirement, disability and accident insurance – are compulsory
- sickness insurance – it is voluntary
- Labor Fund (FP) and Solidarity Fund (CF)
- health insurance.
Amounts of contributions for retirement, disability, sickness and accident insurance:
- for retirement insurance – 19.52% of the base
- for disability insurance – 8.00% of the base
- for sickness insurance – 2.45% of the base
- for accident insurance: the interest rate varies and depends on the number of insured people and the industry in which the company operates.