Holidays from ZUS. Only a few will benefit in the first year

Entrepreneurs will be able to avoid paying social insurance contributions once a year in a month of their choosing. The relief will be available regardless of the form of income tax settlement (PIT, flat-rate, tax card). Contributions for this month will be covered by the state budget.

What does the contribution holiday include?

When an entrepreneur submits an application, they may be exempt from paying contributions for:

• own compulsory social insurance: pension, disability and accident insurance

• own voluntary health insurance

• Labour Fund and Solidarity Fund.

“Holidays from ZUS” is a solution that is supposed to relieve the financial burden of entrepreneurs running a sole proprietorship. Announcing this previously unknown tool a few months ago, Prime Minister Donald Tusk expressed hope that thanks to it, entrepreneurs will be able to feel the comfort that full-time employees feel today, who do not have to worry about contributions when going on vacation.

This solution does not include health insurance contributions.

Contribution holidays only apply to entrepreneurs’ contributions

The exemption covers contributions from the lowest assessment base that applies to the entrepreneur. Contributions for the month for which the entrepreneur receives the exemption will be paid from the state budget. The entrepreneur will not lose out on this because:

• will be able to run a business and generate income, issue invoices, etc.;

• Contributions financed in this way are included in the future pension or disability pension.

Contribution holidays only apply to the social security contributions of the entrepreneur himself. He cannot obtain exemption from contributions he pays for employees, co-workers and contractors.

Since when is there a holiday from contributions?

From 1 November 2024, entrepreneurs will be able to submit applications for contribution holidays. In fact, it will not be until next year that it will be possible to seriously plan a month-long break, because in 2024, entrepreneurs can only take advantage of contribution holidays for December.

The entrepreneur or their proxy will be able to submit the application electronically on the Electronic Services Platform (PUE)/eZUS – only from the payer’s account. At the beginning of November, ZUS will make the RWS application available (application for exemption from the obligation to pay contributions for a specified month).

The application must be submitted one month before the selected month of exemption from contributions. For example, to take a vacation in April 2025, the application must be submitted in March.