It was supposed to relieve the burden on entrepreneurs. Interest in the relief is clearly decreasing

For a year and a half, entrepreneurs have been able to use the so-called holidays from ZUS, i.e. exemption from paying selected contributions for one month a year. However, the latest statistics from the Social Insurance Institution show that interest in the relief is gradually decreasing. Most applications were received at the beginning of the year, but with each subsequent month the number of applicants decreased significantly.

Contribution holidays are valid from November 2024 and are available to micro-entrepreneurs entered in the Central Registration and Information on Business and court bailiffs. You can use the relief once in each calendar year by selecting any month of exemption from paying contributions.

Holidays from ZUS

ZUS reminds that the exemption covers contributions to compulsory social insurance, i.e. retirement, disability and accident insurance. The relief also applies to voluntary sickness insurance and contributions to the Labor Fund and the Solidarity Fund, if the entrepreneur is obliged to pay them.

However, the exemption does not cover health insurance contributions or contributions paid for employed employees. This means that the entrepreneur still has to pay these receivables despite taking advantage of the relief.

Application only online

To take advantage of the contribution holidays, the entrepreneur or his representative must submit the application only electronically via PUE/eZUS. The document should be sent from the contribution payer’s account.

The deadline is also important. The application is submitted one month before the period in which the entrepreneur wants to be exempt from paying contributions. For example, people planning to take advantage of the relief in July must submit the documents by the end of June.

Less and less willing

According to data presented by ZUS, entrepreneurs most often chose contribution holidays at the beginning of the year. In January, 134,000 people took advantage of the relief. payers. Already in February, this number dropped to 87.2 thousand.

In the following months, interest continued to decline. In March, 64.7 thousand were received. applications, in April 55.1 thousand, while in May there were only 40.9 thousand. According to ZUS, entrepreneurs are much more likely to choose exemption from contributions in the winter months.

Millions of zlotys remain in companies

By the end of May, entrepreneurs had submitted just over 406,000 in the first half of 2026. holiday applications from ZUS.

Data for the entire year 2025 show the scale of use of this solution. At that time, 1 million 454 thousand people took advantage of the contribution holidays. entrepreneurs, and the total value of the exemption from contributions amounted to nearly PLN 2 billion.