13.06.2024 ZUS

[Poland] Contribution holidays have become a fact. The President signed the Act

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.

Contribution holidays – the most important information

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.

Contribution holidays – who can benefit?

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:

  • In the month preceding the submission of the application, the payer had no more than 10 insured persons registered with ZUS (including herself/himself);
  • In the last 2 years, the entrepreneur’s income from non-agricultural activities did not exceed EUR 2 million (in at least one year);
  • The entrepreneur does not conduct business activities for his former employer;
  • The entrepreneur was subject to pension, disability and accident insurance in connection with his business activity in the month preceding the submission of the application and in the current year until the date of submission of the application.

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.

Contribution holidays – how to apply?

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:

  • partial acceptance of the application, or
  • finding failure to meet the conditions for the relief,

the payer will receive the applicable decision from ZUS.

Contribution holidays are a voluntary solution, and it is the entrepreneur who decides whether she/he wants to take advantage of the exemption. Contributions can be suspended for the first time in December this year.

The Act developed by the Ministry of Development and Technology together with the Social Insurance Institution (ZUS) enters into force on 1 November 2024.

Labour law – see how we can help!
Learn more about our service: Labour law

Discover our services

Want to stay up to date?
Subscribe to our newsletter!

Full version

Contract Administration Sp. z o. o.

Hrubieszowska 2
01-209 Warsaw

+48 22 295 32 00

NIP: 526-001-29-88, KRS: 0000028831,
REGON: 012548510. The District Court for the
capital city of Warsaw, XIII Commercial Division