On Thursday, the Sejm passed the act on the so-called contribution holidays. It allows certain entrepreneurs to take leave from paying ZUS contributions for one month a year. The bill will now go to the Senate.
432 MPs voted for the adoption of the act, 7 were against and no one abstained. The act is to cover approximately 1.7 million entrepreneurs entered in the Central Register and Information on Economic Activity (CEIDG), employing up to 9 people in addition to themselves and with revenues of up to EUR 2 million per year. Thanks to the act, the company owner will be able to be exempted from the obligation to pay contributions to social security, the Labor Fund and the Solidarity Fund in any one month of the year.
Rules for holidays from ZUS contributions
By taking advantage of the holidays, the entrepreneur will not have to suspend his or her business. This means that during a given period he will still be able to, among others: obtain revenues from it (annual revenues cannot exceed EUR 2 million) or issue invoices. To take advantage of the holidays, the entrepreneur will have to submit an application to ZUS in the month preceding the month of his choice. The act will not cover people who carry out activities for their former employers, which is intended to prevent the so-called pushing employees into self-employment. The government estimated the maximum annual cost of the act in 2024 at PLN 1.640 billion per year. This would happen if all eligible people took advantage of the contribution holidays.
Main photo source: PAP/Radek Pietruszka