Polish entrepreneurs who fail to formally remove businesses from CEIDG may still face ZUS contribution debts for periods of operation.
Ministry Response
The issue was highlighted by Gazeta Wyborcza. Following publication of the article, the Ombudsman for Citizen Rights took up the matter, requesting explanations from the Ministry of Family, Labor and Social Policy regarding the rules for determining the period of business operation and the obligation to pay contributions.
The Ministry of Labor in its response to the Ombudsman emphasized that contributions are due for the actual period of business operation. If entrepreneurs do not pay contributions and the business has not been de-registered from CEIDG – even with retroactive effect – ZUS is obligated to pursue the owed amounts.
Technical De-registration and Control
In situations where insurance documents are not filed or payments are not made for an extended period on the payer’s account, ZUS may generate a so-called technical de-registration document (ZUS ZWPA). This is intended to “close” the contribution obligation periods in cases where it is suspected that the business has been terminated despite not being formally removed from CEIDG.
This does not, however, conclude the matter. In such cases, an explanatory proceeding is initiated to determine whether the business was actually operated and for what period contributions are due. ZUS may request information from the registration authority and the tax office regarding filed tax declarations. At the same time, zero revenue does not automatically mean the business was not being operated.
Statute of Limitations
If the proceeding confirms that the business was operated, ZUS will pursue contributions only for the non-expired period. By rule, contribution obligations expire after five years, taking into account situations that interrupt or suspend the statute of limitations. After the expiration period, the owed amounts can no longer be enforced or voluntarily paid.
