The suspension of the company’s operations resulted in the exemption from fees to the Social Insurance Institution (ZUS). If new regulations come into force – it will not be so. Single-person partners of a limited liability company (the law provides for such a company – the only partner is also one member of the management board), general partnerships, partnerships, limited partnerships will be obliged to continue paying insurance premiums, and thus continue to incur debt. The changes are described in Art. 13 points 4a and 4b of the draft act.
It was HR Lex that was the first legal and HR office to notice that the provisions on the suspension of operations will in practice become dead regulations, as they will not exempt from the obligation to pay social security contributions.
As Kiecana informs, after the change in the regulations, the partners of one-person limited liability companies will be subject to insurance: from the date of conclusion of the articles of association (or from the date of purchase of shares in the company) until the company’s deletion from the National Court Register (or sale of all shares in the company). On the other hand, partners of a general partnership, partnership or limited partnership will have to pay ZUS contributions from the date the company is entered into the National Court Register (or from the date of making contributions to the company) until the company is deleted from the National Court Register (or the contributions are sold to the partnership).