Companies have been able to benefit from this relief for two years. Almost 3.5 million applications

Soon it will be two years since the introduction of 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.

Entrepreneurs 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.

The exemption does not cover health insurance contributions. The application must be submitted in the month preceding the calendar month to be covered by the exemption. In practice, this means that entrepreneurs interested in taking advantage of the relief in August must submit an application by the end of this month.

Holidays from ZUS. Almost 3.5 million applications

The latest data provided by ZUS shows that since the introduction of the relief, the institution has exempted entrepreneurs from paying contributions for a total amount of PLN 4.5 billion. – By the end of August this year, we had received 3,454,000. applications for contribution holidays – informs ZUS.

In previous announcements, ZUS informed that in the period January-July this year it received over half a million applications for contribution holidays. Nearly 482,000 people received the exemption. entities, and less than 2.5 thousand partial. 5,000 were refused relief. organization.

The total value of reliefs granted in the first half of 2026 was approximately PLN 745.2 million.

Holidays from ZUS were most popular at the very beginning. In November 2024, entrepreneurs submitted as many as 1,328,259 applications for December. This result was not repeated later.