From November 1, during three 24-hour periods, entrepreneurs submitted 48.2 thousand applications for contribution holidays, the Social Insurance Institution announced on Monday. According to the new regulations, entrepreneurs may not pay contributions once a year for a selected month. This year, you will only be able to take advantage of the contribution holidays in December.
From midnight of October 31 to November 1, 2024, micro-entrepreneurs entered in the register of the Central Registration and Information on Economic Activity (CEDIG) and court bailiffs may apply for exemption from paying contributions for your own social insurance in one month of your choice in each calendar year.
Contribution holidays for entrepreneurs
“According to the new regulations, entrepreneurs can once a year, for a selected month, do not pay your own contributions to social security, the Labor Fund and the Solidarity Fund“- recalled the spokesman ZUS Wojciech Dąbrówka.
As he explained, this applies to people entered into the CEDIG register and running businesses sole proprietorship business or employ up to 9 people (so-called micro-entrepreneurs) and court bailiffs, provided they meet the conditions for taking advantage of contribution holidays. This includes, among others: the annual revenue limit from 2023 or 2022 to an amount not exceeding the PLN equivalent of EUR 2 million. Moreover, the amount of public aid received in the past 3 years cannot exceed PLN 300,000. euro (de minimis aid).
Contributions financed from the budget
The exemption covers contributions from the lowest assessment basis applicable to a person running a business. The relief does not apply to health insurance contributions or contributions that the entrepreneur is obliged to pay for other peoplee.g. employees, contractors or collaborators.
Contributions covered by the exemption will be financed from the state budget and will be included in the future pensions or pension. This relief constitutes de minimis aid, therefore in the application the entrepreneur will provide information on other forms of public aid that he has used.
An entrepreneur or his representative may submit an application for a contribution holiday (RWS) only electronically to PUE/eZUS – only from the payer's account one month before the selected month of leave. This year, you will only be able to take advantage of the contribution holidays in December. If a business owner wants to obtain exemption for December, he or she must submit the application in November. If he submits it in December, the exemption will apply to January 2025.
Applications processed automatically
ZUS will process applications automatically and all information in this matter will be made available on the payer's account at PUE/eZUS. ZUS will additionally send information that there is a new message on this subject on PUE/eZUS to the e-mail or telephone number that the entrepreneur provided in his PUE/eZUS account. If the entrepreneur is partially exempt or does not receive relief, ZUS will issue a decision on this matter. The plant will transfer it to the payer's account at PUE/eZUS. The decision can be appealed to the court through ZUS.
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