From 1 November 2024, entrepreneurs entered in the Central Register and Information on Economic Activity (CEIDG) can take advantage of a monthly exemption from paying ZUS contributions for themselves. What are the contribution holidays and how to apply?
ZUS contribution holiday is a one-month exemption from paying contributions for:
The relief applies to contributions from the lowest assessment base, which applies to a person running a business and does not include contributions to the entrepreneur’s own health insurance.
The following persons may benefit from the exemption:
Contribution holiday can only be used for one month per year, which is chosen by the entrepreneur independently.
The condition for benefiting from contribution leave is also:
As is known, contribution holidays can only be used for one selected month of the year. However, this does not mean that it is impossible to use them for two months in a row. Let us explain:
In 2024, contribution holidays can only be used in December (the application must be submitted in November). In December 2024, one can submit another application for holidays from ZUS for January 2025. In this way, the entrepreneur obtains exemption for two months in a row:
The contributions from which the entrepreneur is exempt are financed from the state budget (de minimis aid). This means that:
Contribution holidays are therefore a good opportunity for a micro-business to take a slight break and put the money saved into business development.
To benefit from the new relief, you must submit an RWS application via the PUE ZUS platform (applications submitted in any other form will not be considered).
It is also important to submit the application one month before the planned period of leave. ZUS has prepared instructions to help fill out the application.
An entrepreneur who will be exempted from all contributions will receive information to a PUE/eZUS payer account. In the event of a partial exemption or if the relief is not granted, ZUS will issue a decision and also send it to the payer account.
It is also worth remembering that the completed application can be signed in one of the following ways:
In addition, there is also the option of correcting the application, but only until its first consideration.
Taking advantage of the relief known as contribution holidays is associated with several benefits, including the following:
Data published by the Social Insurance Institution (ZUS) indicate the great popularity of contribution holidays. In the period from 1 to 12 November 2024, ZUS received over 333 thousand applications for exemption from paying contributions. The largest number of applications were submitted by entrepreneurs from the Mazowieckie voivodship – 58 thousand. The lowest interest in the relief is currently observed in the Lubuskie voivodship – 8.3 thousand.
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