Legal Alert: Last chance to apply for contribution holidays!

Entrepreneur! You only have until 30 November to submit your application for contribution holidays and reduce the costs of running your business by saving on ZUS contributions.

If you apply for ZUS contribution holidays only in December, the exemption will apply in January 2026.

What are contribution holidays?

ZUS contribution holidays are an exemption from paying social security contributions (they do not include health insurance contributions), including mandatory pension, disability and accident insurance.

The exemption is voluntary and covers one month of your choice in a calendar year.

What conditions must be met?

• You have registered no more than 10 insured persons (including yourself) for social and/or health insurance.
• As an insured person, you were covered by ZUS insurance (voluntarily or obligatorily) for at least one day in the month preceding the month in which you submit your application.
• Your annual revenue did not exceed EUR 2 million (in at least one of the two calendar years preceding the year of application).
• You do not perform business activity for your former employers (from the beginning of the calendar year until the date of application, and in the previous calendar year).
• Contribution holidays constitute de minimis aid, so you must confirm that you have not exceeded the limit (EUR 300,000 over three years) of aid received (e.g., grants).

The application can only be submitted online via the payer’s profile on e-ZUS / PUE ZUS (form RWS). A representative, such as an accountant, may file the application on your behalf (from the payer’s profile), provided they are authorised to represent you before ZUS.

You can take advantage of contribution holidays regardless of how you settle your income tax (general rules, flat tax, lump-sum tax, tax card).

Contribution holidays will not interrupt the continuity of your insurance contributions, and you will not lose your right to sickness benefits. For the month in which you use the exemption, your social security contributions will be paid from the state budget.

During the contribution holiday month, you may still take leave, work, earn income and issue invoices.

This is a beneficial solution, for example, if you used preferential contributions in the first half of the year and have now switched to standard contributions, or if you plan to suspend or close your business in the future.