Holidays from ZUS in 2026. When is it most profitable to take advantage of the exemption from contributions?

In 2026, entrepreneurs can again take advantage of ZUS holidays. One group of business owners should choose the month in which they will use this relief especially carefully. Thanks to this, they may have almost PLN 1.5 thousand left in their pocket. PLN more.

In 2026, entrepreneurs will once again be able to use the so-called holidays from ZUS, i.e monthly exemption from paying social security contributions. This solution provides real financial relief, especially in periods of increased burdens or temporary liquidity problems. However, the right choice of the month in which the entrepreneur decides to use this preference is of key importance.

In accordance with applicable rules, Contribution holidays can be used in any selected month during the calendar year. This decision belongs solely to the entrepreneur and does not have to be justified by the company's financial situation. The exemption covers social security contributions, but health insurance contributions still have to be paid.

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This group of entrepreneurs will benefit the most

For one group of entrepreneurs, the right moment to take advantage of ZUS holidays will be of particular importance. This applies to people running a business whose eligibility to pay preferential social security contributions ends in 2026.

Let us recall that entrepreneurs starting their businesses after the “start-up relief” period, they can pay the so-called preferential ZUSi.e. significantly lower social contributions. After this period, there is a switch to standard contributions, commonly referred to as “large ZUS”. It is at this point that the difference in loads becomes most noticeable.

Difference in premiums? Nearly 1.5 thousand PLN per month

For example, if an entrepreneur has the right to pay preferential contributions until March 2026, then during this period social contributions amount to a total of PLN 456.18 per month (including voluntary sick leave). From April 2026, the same entrepreneur will be covered by standard social security contributions.

In 2026, the full monthly social security contribution, including voluntary sickness insurance, amounts to PLN 1,926.76. This means an increase in charges by nearly PLN 1.5 thousand. PLN per month.

In such a situation, taking advantage of ZUS holidays in a month already covered by the “large ZUS” will bring a higher financial benefit than taking advantage of the exemption during the period of preferential contributions.

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