Extension fee in the case of ZUS contributions



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Tax law


Temporary abolition of the extension fee in case of ZUS contributions.

Entrepreneurs who take advantage of the deferred payment of due social security contributions or pay them in installments have been exempt from the obligation to pay the extension fee. The relief in the extension fee concerns the deferral of the payment deadline or the possibility to pay the due ZUS contributions for the period from January 1, 2020, in installments, provided that the application for deferral or payment in installments is submitted during the epidemic emergency or the state of the epidemic, or within 30 days after it has been revoked.

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