Once a year, for a selected month, they may not pay for social security contributions, the Labor Fund and the Solidarity Fund. Such a privilege is given to micro -entrepreneurs of contributory holidays. ZUS monthly accepts tens of thousands of applications in this matter. So far, over 2 million entrepreneurs have already benefited from the relief. The total amount of exemption can already be counted in billions
Whose contributory holidays for
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The relief applies to those who are entered in the registry of the Central Register and Information on Economic Activity, conduct a sole proprietorship or employ up to nine people. Court bailiffs can also benefit from it, if they meet the conditions.
Applications for exemption from paying contributions to their own social insurance may be submitted from November last year. They indicate the month for which the premium will be covered by the state budget once a year.
PLN 2.5 billion has already gone to do it
According to ZUS data, so far entrepreneurs have submitted over 2 million applications on contributory holidays. The largest intensity was on December 2024, for which the state covered contributions for over PLN 1.6 billion. The total amount, which is subject to exemption, has already exceeded PLN 2.5 billion.
Contributory holidays. What conditions should be met
To gain a component vacation, primarily in the month preceding the submission of the application, the entrepreneur must be subject to social or health insurance, even if it is one day. It is necessary that the company’s revenues in 2023 or 2024 do not exceed the equivalent of EUR 2 million in PLN, and the total public aid, i.e. the so -called de minimis aid, cannot be higher than EUR 300,000 in the last three years.
The relief does not cover these contributions
The exemption includes contributions from the lowest basis of the calculation, which applies to the person conducting the business. The relief does not apply to health contributions or contributions that the entrepreneur is obliged to pay for other people, for example employees, contractors or colleagues – explains ZUS.
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Contributory holidays. How long does it take to consider applications
The contributions vacation application (RWS) entrepreneur or his representative can only submit electronically to PUE/EZUS – only from the payer’s account a month before the selected month of dismissal.
ZUS emphasizes that the applications are considered automatically. All information, decisions, as well as possible calls to supplement deficiencies are transferred via the payer’s account on the electronic service platform (PUE/EZUS). The system notifies about new messages by email or SMS.
