Contribution holidays, available since December last year, allow entrepreneurs to be exempt from paying social security contributions for one selected month. The exemption covers contributions based on the lowest assessment basis, but does not apply to health insurance contributions, which remain obligatory.
By mid-October, ZUS received over PLN 2,250,000. applications, 95.5% of which was considered positively. “The funds for the contribution holidays come from the state budget and constitute public aid, so we are obliged to confirm that it was granted justifiably.” – said Alina Głębicka-Rękawek, deputy director for the payer's account at the ZUS headquarters. She emphasized that particular attention will be paid to the criterion of business income.
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Verification of contributions and consequences for entrepreneurs
ZUS explains that verification focuses on revenue limitswhich cannot exceed the equivalent of EUR 2 million in the last two years. From July 2025, this process has been simplified thanks to cooperation with the National Tax Administration, which allows for ongoing checking of applications. Other conditions for granting the relief will also be checked, including the type of insurance to which the entrepreneur is subject.
If any irregularities are detected, ZUS will conduct proceedings that may result in the withdrawal of the relief. The entrepreneur will be obliged to pay overdue contributions together with interest.
“Entrepreneurs have the right to actively participate in the proceedings and submit explanations,” noted the representative of the Plant. “In case of difficulties with one-time repayment of debts, if any, they can use the installment arrangement. Our advisors for relief and write-offs are available at every ZUS branch,” added the deputy director.
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ZUS reminded that entrepreneurs who have not yet benefited from the relief in 2025 can submit a RWS application by the end of October to benefit from the relief for November. The same will apply to applications submitted by the end of November, which will cover December. Applications should be submitted only electronically via the Electronic Services Platform (PUE)/eZUS.
Additionally, from the end of September 2025, ZUS simplified the RWS form. This makes it easier to demonstrate de minimis aid. Entrepreneurs now only provide the total amount of aid received and do not have to indicate in detail the authorities that granted it.
