Until the end of this year, monthly social and pension contributions are paid from the 1st to the 20th of the following month.
vztahuje. In January 2019, these self-employment contributions will have to be paid in the calendar month to which the contribution relates. Self-employed persons will have time to pay the contribution from the first to the last day of the month.
The due date will continue to be the date the premium payment is credited to the OSSZ account where the self-employed person is registered.
Jan Kowalski runs a sole proprietorship and is obliged to pay social and pension contributions. So far, he has been paying the contribution for the month of September in the following month, that is in October, from October 1 to October 20. Jan Kowalski, who is still running his business in 2019, will pay the contribution for January 2019 in January, and this by 31/01/2019 at the latest. If, however, he paid the premium only in February, i.e. on the terms applicable already in 2018, he will be charged interest for each day of delay.
The premium for December 2018 should be paid by January 20, 2019, and for January by January 31, 2019.
In February, we regulate the premium for February until 02/28/2019.