From December last year, entrepreneurs may not pay social security contributions, the Labor Fund and the Solidarity Fund once a year. According to ZUS in a communiqué, millions of entrepreneurs have already benefited from this possibility.
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Most payers benefited from the exemption for December 2024 – ZUS considered almost 1.3 million applications. The total amount of exemptions for this month is almost PLN 1.6 billion.
In total, nearly 2.15 million applications were received to the Social Insurance Institution from the beginning of the availability of contributory holidays to September 2025. The total amount of exemptions from contributions amounted to over PLN 2.7 billion.
ZUS has revealed how many entrepreneurs took the contributory holidays
As ZUS reminds, people who run a sole proprietorship or employ up to 9 (so -called micro -entrepreneurs) and court bailiffs can benefit from the exemption, if they meet the conditions.
This applies to, among others Annual revenue limit from 2023 or 2022 – up to the equivalent of EUR 2 million. In addition, the amount of public aid that the entrepreneur received over the past 3 years may not exceed 300,000. euro (de minimis aid).
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The exemption includes contributions from the lowest basis of the calculation that applies to the operator.
The contributions, which entrepreneurs will not pay as part of the contribution holiday, are financed from the state budget and will be included in the future pension. This relief is de minimis aid. In the application, the entrepreneur informs about other forms of public aid he used.
As ZUS reminds, an application for contributory holidays (RWS) an entrepreneur or his representative can only submit electronically on PUE/EZUS – only from the payer's account a month before the month he wants to be released. ZUS considers applications automatically, and information on this matter is available on the payer's account on PUE/EZUS.
