Holidays from ZUS. Not every entrepreneur will benefit

Why is this suspension of only part of the contributions? An entrepreneur taking advantage of the “ZUS holiday” does not have to pay social security contributions (pension, disability, accident and sickness insurance) for one selected month, but still has to pay the health insurance contribution.

Holidays from ZUS – who will benefit?

The new regulations are addressed to entrepreneurs running sole proprietorships and partners in civil partnerships who employ a maximum of 10 employees and whose annual revenue does not exceed EUR 2 million. Entrepreneurs who in a given year conducted business for a former employer, i.e. a company for which they previously (before registering the JDG) performed duties under an employment contract, will be excluded from the new regulation.

What do ZUS holidays include?

An entrepreneur taking a “holiday” in a selected month will not pay:

• Pension insurance, i.e. contributions paid for future retirement. The exemption from paying this contribution does not affect the length of the insurance period: this month will still be included in the retirement period. – this is beneficial because the month in which you benefit from the relief is included in your retirement experience.

• Disability insurance, i.e. a premium providing security in the event of the entrepreneur losing the ability to work. exemption from paying this contribution, this period is also counted towards the length of service.

• Accident insurance – premium intended for protection in the event of an accident at work. Here, too, despite the lack of payments in a given month, the entrepreneur will still be covered by accident protection.

• Voluntary sickness insurance – a contribution that an entrepreneur may pay to be entitled to sickness benefits.

All these contributions will be financed by the state budget, so the entrepreneur will not make a loss. He will still rely on all insurance, and he will not have a “break” in pension contributions. The entrepreneur must pay the health insurance contribution himself, which is paid not to ZUS, but to the National Health Fund.

Holidays from ZUS – how much can you save?

The amount of contributions changes every year, so let’s assume that the entrepreneur decided to take advantage of ZUS holidays in December this year. He will save PLN 1,418.48 on ZUS contributions and will have a health insurance contribution of PLN 626.93 left to pay.

How to apply for holidays from ZUS? Very simple: in the month preceding the month in which he wants to take the holiday, he submits an electronic application via the PUE ZUS platform. Interestingly, ZUS will not issue an official decision to grant the exemption. If the application is approved, information about the relief will appear on the entrepreneur’s account at PUE ZUS.