Companies have been able to benefit from this relief for 20 months. ZUS sums up

In July, 20 months will have passed since the introduction of the so-called contribution holidays, also known as ZUS holidays. From November 2024, micro-entrepreneurs entered in the register of the Central Registration and Information on Economic Activity and court bailiffs have the opportunity to benefit from exemption from paying contributions in one month of their choice in each calendar year.

ZUS reminds you that you can apply for exemption from the following contributions:

• for your compulsory social insurance: pension, disability and accident insurance;

• for your voluntary sickness insurance;

• to the Labor Fund and the Solidarity Fund – if you pay them.

– Contribution holidays do not cover your health insurance contributions or the contributions you are obliged to pay for your employees – ZUS emphasizes.

An entrepreneur or his representative may submit an application for leave from ZUS only electronically to PUE/eZUS – only from the payer’s account one month before the month for which he wants to be released. In practice, this means that entrepreneurs interested in taking advantage of the relief in August must submit an application by the end of July.

20 months of holidays from ZUS. The greatest interest at the beginning

ZUS summarizes 20 months of the contribution holidays and, as it turns out, entrepreneurs submitted 3,283,825 applications for relief during this time. 99.8% were considered. of them (3,276,705 applications) as follows:

• granted exemptions – 3,123,234 (95.3%),

• partial exemptions granted – 18,969 (0.6%),

• applications refusing to commence proceedings – 19,428 (0.6%),

• applications left without consideration – 17,351 (0.5%),

• discontinued proceedings – 52,925 (1.6%),

• refusal of dismissal – 44,795 (1.4%).

– Since the beginning of the relief, we have exempted entrepreneurs from paying contributions for a total amount of PLN 4,265,566,788 – informs ZUS.

It is noteworthy that holidays from ZUS were the most popular at the very beginning. In November 2024, entrepreneurs submitted 1,328,259 applications for December. It was the only month that year for which they could receive relief.

In the first months of 2025, variable interest among entrepreneurs in using the relief was observed. In the period January-April, the number of applications decreased by 29.5%. – from 106,561 applications submitted in January to 31,507 applications submitted in April. Then, from May to November 2025, the number of applications began to increase again – from 42,735 applications submitted in May to 366,335 applications submitted in November, an increase of more than 8.5 times. From December last year to April this year. again, there was a 30.5% decrease in the number of submitted applications. – from 133,990 applications submitted in December to 40,898 applications submitted in April. However, in May the number of submitted applications increased by 65.5%. compared to applications submitted in April. Until June 29 this year. entrepreneurs submitted 56,488 applications for contribution holidays for July this year.

– Therefore, there is a visible increase in the number of applications submitted by entrepreneurs in the summer and winter months – summarizes ZUS.