The President signed the Act on contribution holidays, which introduces long-awaited relief for micro-entrepreneurs. Contribution holidays will allow them to suspend the payment of ZUS contributions for one month a year.
The legislator introduced changes to the Act of 13October 1998 on the social security system, under which micro-entrepreneurs gained new facilities in running a business. From December 2024, they will be able to benefit from exemption from paying ZUS contributions for their own pension, disability and accident insurance as well as the Labor Fund and the Solidarity Fund for one selected month in the calendar year.
The exemption from paying contributions will also apply to sickness insurance contributions if the insured person was voluntarily subject to it in the month preceding the submission of the application and in the current year until its submission.
Already in December this year, entrepreneurs will be able to use a new solution, the so-called contribution holidays.
The solution will be available to sole proprietors and companies employing up to 10 people which meet all of the following conditions:
The contribution assessment basis for the month covered by the exemption will be limited to the lowest contribution assessment basis applicable to the insured person.
Unpaid contributions will be financed from the state budget.
An entrepreneur may submit an application for exemption from paying ZUS contributions only electronically using the information profile on PUE ZUS. Information about granting the exemption will be provided automatically, however, in the event of:
the payer will receive the applicable decision from ZUS.
The Act developed by the Ministry of Development and Technology together with the Social Insurance Institution (ZUS) enters into force on 1 November 2024.
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