From November 1, 2024, entrepreneurs will be able to submit applications for exemption from social security contributions for a selected month – reminds Social Insurance Institution (ZUS). This possibility is colloquially called “holidays from ZUS”. It was one of 100 specifics of the Civic Coalition. Third Way also sought exemptions from contributions. Finally, this election promise is being realized.
“Holidays from ZUS” are just around the corner. Applications can be submitted from Friday, November 1
Entrepreneurs may not pay social security contributions once a year for a selected month. And this is regardless of the form of settlement income tax. What is important, however, in time contribution holidays, the entrepreneur will have to pay a health insurance contribution. “Holidays from ZUS” concern: social security contributions: retirement, disability and accident insurance, voluntary sickness insurance and the Fund Work and the Solidarity Fund.
Contributions for the month for which the entrepreneur obtains the exemption will be paid from the state budget. This means that contributions financed in this way will be included in the future pension or annuity, and the entrepreneur, despite using the relief, will be able to run a business, obtain revenues, issue invoices, etc.
“Contribution holidays apply only to the entrepreneur's social security contributions. He cannot obtain exemption from the contributions he pays for his employees, collaborators and contractors,” says ZUS.
New relief from November. How to apply for holidays from ZUS?
Only people who run a sole proprietorship or employ up to 9 people and achieve annual revenues of up to EUR 2 million will be able to benefit from the relief. “Holidays from ZUS” are only available to those who are entered in the CEIDG register. According to data from the Central Statistical Office, in 2022 there were 2.34 million micro-enterprises in Poland. It is estimated that approximately 2 million people will benefit from the relief.
Importantly, this year's contribution holidays can only be used in December. Applications for this are due in November. However, applications submitted in December 2024 will apply to exemption from paying contributions for January 2025. The application must be submitted one month before the selected month of exemption from contributions. This will be possible to do electronically, on the Electronic Services Platform (PUE)/eZUS.