The new form of relief consists of a voluntary exemption from the payment of social secutiry contributions for one chosen month during the calendar year. The relief will not cause a break in the payment of contributions, as they will be financed from the state budget, preserving the continuity of the applicant's insurance.
Eligibility for this relief is subject to certain conditions and is intended for:
- Micro-entrepreneurs registered in CEIDG (Central Registration and Information on Business), partners of civil law partnerships, and individuals conducting sole proprietorships, regardless of the form of income tax settlement.
- Entrepreneurs who insure up to 10 people (themselves and 9 others) – the exemption from the monthly payment of contributions will apply exclusively to the entrepreneur's contributions, not to those of the employees.
- Turnover does not exceed 2 million euros (over the last 2 years prior to submitting the application).
The relief does not apply to:
- Individuals who perform activities for their former employer (verification will cover the current year and the year preceding the application).
- Partners in a general partnership, limited partnership, or a partner in a single-member limited liability company.
Contribution holidays - how to benefit?
You will be able to take advantage of the new solution once per calendar year by submitting an electronic RWS request (request for exemption from the obligation to pay contributions for a designated month) via your PUE/eZUS profile.
ZUS will not consider applications that are submitted:
- From a company account instead of the partner's PUE account.
- Too early (e.g., 2 months in advance) or too late (in the month for which the exemption is requested).
The program enables applying one month in advance for an exemption from paying social security contributions as well as contributions to the Labor Fund or Solidarity Fund. Importantly, the relief does not include an exemption from paying health insurance contributions, so the entrepreneur must remember to make this payment to ZUS. During the month when the contribution relief is obtained, the entrepreneur can still carry out activities related to running their business.
When can the first applications be submitted?
This year, the first applications can be submitted as early as November 2024 for the exemption for December 2024. State support will be granted in the form of public de minimis aid, based on the entrepreneur's statement on the aid received so far.
Acceptance of the applications by the Social Insurance Institution will be automatic, but the Social Security Office will have the possibility to carry out an inspection at the entrepreneur's premises in order to verify the correctness of the data included in the document.
Decisions will be issued only in special cases, such as:
- The application is only partially resolved.
- The contribution payer does not meet the conditions for obtaining contribution holidays.
- An explanatory proceeding is being conducted.
- All information regarding the aforementioned matters can be checked by entrepreneurs in their PUE/eZUS account.
The new regulations were introduced by the Act of May 9, 2024, amending the Act on the Social Insurance System and certain other acts (Journal of Laws, item 863).
