Under the so-called "contribution holidays" law, which was signed by the President on 7 June 2024, entrepreneurs will be exempt from paying their social insurance contributions (pension, disability, accident and sickness insurance, as well as to the Labour Fund and Solidarity Fund) in one selected month per year.

The holidays will be available to entrepreneurs who are engaged in business activities registered in CEIDG, paying insurance contributions for themselves and no more than 9 other people, with revenues of up to EUR 2 million per year.

In order to take the contribution holidays, the entrepreneur will have to file an application with the Social Security Institution. The entrepreneur will be informed by ZUS via ZUS PUE about the successful application. If the application is not accepted (or accepted in part), ZUS will issue a decision accordingly.

For the holiday period, the insurance contributions for the entrepreneur will be paid by the state budget.

During the contribution holidays, the entrepreneur will be able to continue to operate the business, earn revenue and issue invoices - there is no need to suspend the business.

Contributions financed from the state budget will be exempt from PIT.

Health insurance contributions will not be covered by the holidays.  

The act goes into effect on 1 November 2024. 
 

Find more in the PRO HR June 2024