“ZUS holidays” in Poland: how the new benefit for entrepreneurs works

A new benefit has been introduced in Poland for sole traders — the so-called “ZUS holidays” (contribution holidays). It allows entrepreneurs once a year to temporarily reduce the costs of social insurance contributions. This solution is aimed at supporting small businesses and individual entrepreneurs, for whom monthly contributions to the Social Insurance Institution (ZUS) are a significant financial burden.

What “ZUS holidays” mean

The benefit allows an entrepreneur to choose one month during the year in which the state will cover part of the social insurance contributions. This applies to the following contributions:

• pension contributions (emerytalne);
• disability contributions (rentowe);
• accident insurance (wypadkowe).

This means that in the selected month the entrepreneur does not pay these contributions from their own funds - they are financed from the state budget. At the same time, other mandatory payments, in particular the health insurance contribution, remain unchanged.

Who can benefit from the scheme

“ZUS holidays” are intended for sole proprietors (JDG). The benefit can be used by entrepreneurs operating as individual businesses and paying social contributions to ZUS. At the same time, the benefit does not apply to legal entities, in particular:

• limited liability companies (sp. z o.o.);
• other corporate business forms.

How to apply

To use the benefit, the entrepreneur must submit an appropriate application to ZUS. Several rules should be taken into account:

• the application must be submitted before the beginning of the month in which the benefit is to be used;
• the procedure is carried out through the electronic system PUE ZUS;
• if the application is submitted after the beginning of the selected month, the benefit will not be granted.

Why this is important for entrepreneurs

For many entrepreneurs, ZUS contributions are one of the largest monthly expenses. The possibility to temporarily reduce this burden can help stabilize business finances. The benefit allows the entrepreneur to independently choose the month when the financial burden will be lower - for example, during a period of lower income or seasonal decline.

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