Employment
I started the economic activity a day before ZIUPPP entered into force. Am I still entitled to defer social contributions?
Yes. Private entrepreneur is not entitled to defer payment of social contributions in following circumstances:
- as of the entry into force of ZIUPPP private entrepreneur was not registered in business register or other register or record, which is prescribed for particular activity,
- private entrepreneur does not meet compulsory charges and other financial non-tax obligations in compliance with the law regulating financial administration, which are collected by the tax authority, if the amount of unpaid due on 28 February 2020 surpass 50 EUR or more and aforementioned obligations that still exist on 28 February 2020 and are surpassing 50 euros, are not paid off until 6 April 2020, and
- as of the entry into force of ZIUPPP private entrepreneur had already initiated procedure to wind up activity
