Wdrażany w wielu spółkach z ograniczoną odpowiedzialnością obowiązek powtarzających się świadczeń niepieniężnych skierował na instytucję z art. 176 ksh zainteresowanie ZUS. Czy należy płacić składki na ubezpieczenia emerytalne i rentowe od wynagrodzenia za powtarzające się świadczenia niepieniężne? ZUS wydał szereg sprzecznych interpretacji. W tym wpisie omówimy aktualne interpretacje ZUS dotyczące podlegania składkom z tytułu obowiązku powtarzających się świadczeń niepieniężnych opartych o art. 176 ksh oraz wyjaśnimy aktualne ryzyka z tym związane.
Potrzebujesz wdrożyć obowiązek powtarzających się świadczeń niepieniężnych w spółce z o.o. aby uniknąć płacenia ZUS?
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Ten produkt da Ci kilkadziesiąt różnych czynności wspólnika realizowanych w ramach art. 176 KSH.
Obowiązek powtarzających się świadczeń niepieniężnych a ZUS
Zgodnie z katalogiem zawartym w art. 6 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych obowiązkowo ubezpieczeniom emerytalnemu i rentowym (a przez odesłania z art. 11 i 12 tej ustawy również chorobowemu i wypadkowemu) podlegają osoby fizyczne wymienione tamże. We wskazanej normie prawnej nie wymieniono stosunku prawnego opartego o przepis art. 176 Kodeksu spółek handlowych, a co za tym idzie brak jest podstaw do obciążenia wynagrodzenia wypłacanego wspólnikowi spółki z o.o. na podstawie artykułu art. 176 kodeksu spółek handlowych, tj. z tytułu wykonywania obowiązku powtarzających się świadczeń niepieniężnych składkami na ubezpieczenia społeczne Katalog podmiotów podlegających obowiązkowym ubezpieczeniom emerytalno-rentowym z ww. art. 6 ust. 1 ustawy stanowi zamknięte wyliczenie stosunków prawnych, przy których pojawia się obowiązek ubezpieczeniowy i jako katalog zamknięty, nie dopuszcza wykładni rozszerzającej. Świadczenia niepieniężne wspólnika zawarte w umowie spółki z o.o. nie będą więc stanowić podstawy do objęcia obowiązkiem ubezpieczeń.
Powtarzające się świadczenia niepieniężne a interpretacje ZUS
Powtarzające się świadczenia niepieniężne są dopuszczalnym prawem sposobem realizacji celu spółki handlowej, który pozwala z tego tytułu uniknąć składek ZUS oraz składki zdrowotnej. Niektórzy wspólnicy, którzy planowali zmianę umowy spółki zadali jednak Zakładowi Ubezpieczeń Społecznych pytania dotyczące wynagrodzenie wspólnika z tytułu powtarzalnych świadczeń niepieniężnych w kontekście obowiązku podlegania składkom na ubezpieczenia społeczne i zdrowotne. Interpretacje ZUS w sprawie wykonywania świadczeń niepieniężnych zmieniały się jednak w czasie. Przykładowo w piśmie dnia 28 maja 2020 r. (DI/100000/43/285/2020) ZUS stwierdził, że katalog tytułów do objęcia obowiązkiem ubezpieczeń nie zawiera w swej treści osób fizycznych wykonujących za wynagrodzeniem powtarzające się świadczenia niepieniężne w rozumieniu art. 176 Kodeksu spółek handlowych wyłącznie na podstawie umowy spółki. W konsekwencji samo wykonywanie przez te osoby świadczeń niepieniężnych za wynagrodzeniem nie powoduje powstania tytułu do objęcia obowiązkiem ubezpieczeń społecznych, tym samym wypłacane w oparciu o art. 176 Kodeksu spółek handlowych wynagrodzenie nic rodzi obowiązku opłacania składek na ubezpieczenia społeczne.” Najnowsze korzystne dla przedsiębiorców interpretacje ZUS wydał 2 marca 2022 r. (WPI/200000/43/177/2022), 13 kwietnia 2022 roku (WPI/200000/43/510/2022).
Z końcem 2022 roku doszło jednak do zmiany dotychczasowych interpretacji w sprawie realizowania przez wspólników na rzecz spółki świadczeń niepieniężnych. Trzeba mieć jednak na względzie, że interpretacje te w powszechnej ocenie prawników są trudne do zaakceptowania pod kątem logiki wywodu prawniczego, nie są one w żaden sposób umocowane w doktrynie prawa spółek i mają wyłącznie profiskalny cel. ZUS wydał je dn. 5 października 2022 r. (DI/100000/43/867/2022) oraz 14 lutego 2023 r. (DI/100000/43/1/2023).
Świadczenia niepieniężne wspólnika w umowie spółki a umowa zlecenia
Zawarcie w umowie spółki świadczeń niepieniężnych na rzecz spółki różni się diametralnie od świadczenia usług na podstawie Kodeksu cywilnego. Regulowane jest ono przepisami kodeksu spółek handlowych, a świadczenia niepieniężne wspólnika spółki stanowią obowiązek korporacyjny, oparty o umowę spółki, a nie o zlecenie. Brak jest tutaj zlecającego i zleceniobiorcy, a mamy do czynienia z równymi sobie wspólnikami spółki, którzy umawiają się na realizację wspólnego celu gospodarczego.
Mając to jednak na względzie w umowie spółki należy precyzyjnie opisać obowiązek wykonywania powtarzających się świadczeń niepieniężnych, określając rodzaj świadczeń niepieniężnych oraz ich zakres. Zakres świadczeń niepieniężnych wspólnika może być określony poprzez ich ilość w czasie, np. 1 raz w miesiącu, ale także godzinowo (np. 20 godzin w tygodniu) lub w wymiarze konkretnych świadczeń niepieniężnych (np. 100 stron tłumaczeń).
Wynagrodzenie wspólnika a obowiązek płacenia składki zdrowotnej
Reasumując wykonywanie świadczenia świadczeń niepieniężnych na rzecz spółki nie będzie podlegać składce zdrowotnej, ani składkom na ubezpieczenia społeczne, jeżeli instytucja z art. 176 ksh zostanie wdrożona w spółce prawidłowo.
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