Since 2024, Polish entrepreneurs have been able to take a ZUS contribution holiday — one month per year with no mandatory social insurance contributions. Find out who qualifies and how to apply.
The ZUS contribution holiday is one of the most important benefits introduced for small business owners in recent years. For one month per year you pay no social insurance contributions — you still pay the health contribution. The saving ranges from around PLN 1,600 to over PLN 2,000 depending on your chosen contribution base.
The contribution holiday is available to sole traders (JDG) who meet all of the following conditions: • The business has been registered for at least 2 years. • Revenue in the previous year did not exceed EUR 2 million. • No more than 10 insured persons are registered (employees, contractors). • In the chosen month, work is not performed for a former employer in the same role. Not eligible: partnerships, regulated professions (solicitors, notaries, private medical practice).
The application (form ZUS RWS) is submitted electronically via the ZUS Electronic Services Platform (PUE ZUS) or through software integrated with ZUS. Key rules: • Submit no later than the last day of the month preceding the exemption month. • You can choose any calendar month — not just summer. • Once per calendar year. • ZUS has 7 days to process the application.
The contribution holiday covers: • Pension insurance. • Disability insurance. • Accident insurance. • Sickness insurance (if paid voluntarily). • Labour Fund and Solidarity Fund. Important: the health contribution is NOT covered — it must be paid every month.
The month in which you take the contribution holiday is treated as paid — ZUS finances the contributions from the Social Insurance Fund. You therefore do not lose insurance continuity or reduce your future pension. This is a key difference compared with suspending your business.
Not sure whether you qualify for the contribution holiday or how to submit the application? Our team will check your eligibility and handle the paperwork with ZUS. Contact Danexis — we serve business owners in Wrocław and remotely throughout Poland.