[Poland] Contribution holidays for entrepreneurs – applications from 1 November 2024

What are contribution holidays and who can take advantage of them? In the text below, we present the most important issues related to applying for a new exemption from paying ZUS contributions.

Contribution holidays – what are they?

From 1 November 2024, entrepreneurs can apply for the so-called contribution holidays, i.e. exemption from social insurance contributions for a month of their choice. The exemption applies to the contributions for:

• own compulsory social insurance: pension, disability and accident insurance;
• own voluntary health insurance;
• Labour Fund and Solidarity Fund.

Contribution holidays do not provide for exemption from paying health insurance contributions.

The contributions for the month in which the entrepreneur uses the exemption (relief) will be paid from the state budget. The relief constitutes de minimis aid, therefore in the application the entrepreneur must provide information on other forms of public aid that he/she has used.

Importantly, by taking advantage of the relief known as contribution holidays, the entrepreneur:

• can run a business and generate income, issue invoices;
• loses nothing, the contributions for this month are also included in the future pension or disability pension.

Please note! In 2024, it is possible to take advantage of contribution holidays only for December (applications for the relief should then be submitted in November).

Contribution holiday – who can benefit?

Contribution holidays are the relief intended for:

• persons running a sole proprietorship (entered into the CEiDG),
• entrepreneurs employing up to 9 people (this limit includes employees, contractors {excluding pupils and students up to 26 years of age} and people who cooperate with the entrepreneur).

The above employment limit does not includepeople who are not covered by accident insurance , i.e. people who:

• receive maternity benefits;
• are on parental leave;
• are on unpaid leave.

Partners of civil partnerships can also apply for the relief, but the condition is that the application is submitted from their payer account on PUE/eZUS, and not from the account of the company of which they are a partner.

Holidays from ZUS – how to apply?

The application for the so-called contribution holidays should be submitted electronically and exclusively from the payer’s account on the Electronic Services Platform (PUE)/eZUS . From 1 November, ZUS will also provide an RWS application (application for exemption from the obligation to pay contributions for a given month).

The Social Insurance Institution (ZUS) will process applications automatically. The applicant will find information about the application on their payer account on PUE/eZUS. Additionally, ZUS will send information to the e-mail or phone number provided by the entrepreneur on PUE/eZUS that a new message is available on the account via PUE/eZUS.

Moreover, in the event of a negative decision or granting only a partial exemption, ZUS will issue a decision on this matter, which will be transferred to the entrepreneur’s account on PUE/eZUS.

Importantly, the entrepreneur has the right to appeal this decision within one month from the date on which the decision is delivered. After this period, the decision will become final.

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