Thanks to contribution holidays, you can avoid paying ZUS once a year. Check who can benefit from the exemption, what conditions must be met and how to submit an application step by step. If there is such an option, it’s stupid not to use it!
How to apply for holidays from ZUS?
Any relief that allows you to slightly reduce the costs of running a business is welcome. One of such solutions are the so-called contribution holidays – exemption from the obligation to pay social security contributions for one selected month a year. In 2024, this option is only available in December, and the application must be submitted in November. It is worth familiarizing yourself with the entire process in order to use this solution without any problems.
Holidays from ZUS
Contribution holidays are a relatively new option that allows entrepreneurs to take a break from paying ZUS contributions, excluding health insurance contributions. This month is the first month that allows you to submit an application, so we are dealing with something that has never happened before. In 2024, such relief only covers December, and the appropriate application must be submitted in November. Below you will find a detailed guide on who can benefit from contribution holidays and how to submit an application.
What are contribution holidays and who can take advantage of them?
Contribution holidays are a monthly exemption from the obligation to pay social security contributions and the Labor Fund and Solidarity Fund. The health insurance contribution remains mandatory. This exemption can only be used once a year. In 2024, it only covers December, and an application for exemption must be submitted in November.
Who can not pay ZUS during the holiday from contributions?
Entrepreneurs who:
- are entered in the Central Registration and Information on Economic Activity (CEIDG),
- run a sole proprietorship or are partners in a civil partnership,
- in the month preceding the month of submitting the application, they are subject to social insurance and do not employ more than 10 people (including themselves),
- did not exceed EUR 2 million in revenue in at least one of the last two years,
- they did not provide services to their former employer in the current or previous year.
Meeting all of the above criteria is necessary to obtain the exemption.
How to apply for a contribution holiday?
The application process is simple and can be completed online using the PUE ZUS platform. Below are the steps you need to follow:
Holidays from ZUS contributions – step by step instructions
- Log in to PUE ZUS – Go to the PUE ZUS website and log in, e.g. using a trusted profile.
- Go to the Payer’s account – After logging in, select the payer’s account to gain access to the necessary documents.
- Access Working Papers – Select the Working Papers section from the menu.
- Create a new document – Click “Create” and select the “RWS” application.
- Complete the application – Complete the required fields according to the instructions displayed on the website.
- Sign and send – After completing the application, sign it with a trusted profile or a qualified electronic signature and send it.
Application deadline
An application for a contribution holiday must be submitted in the month preceding the month of leave. This means that if you want to benefit from the relief in December 2024, you must submit your application in November 2024.
What happens after submitting the application?
After sending the application, ZUS has one month to consider the case and inform you about the decision. If there are any formal gaps in the documents, ZUS will ask you to complete them. You will have 7 days to make corrections.
Are contribution holidays worth it?
Thanks to contribution holidays, entrepreneurs can save on social security contributions, which in 2024 amount to approximately PLN 1,600.32 per month. However, it is worth remembering that health insurance contributions remain mandatory. Additionally, if you pay for voluntary sickness insurance, you are entitled to sickness benefit even during contributory holidays.
Contribution holidays are a great opportunity to relieve the company’s budget for one month. The application process is very simple, but requires meeting strictly defined criteria and submitting documents on time. If you are considering taking advantage of the December 2024 contribution holiday, remember to apply in November to ensure you have a break from contributions!
