The draft regulations introducing contribution leaves established by the Ministry of Labor and Social Policy and the Social Insurance Institution assume that the owner of a small business – including a self-employed person – will obtain the right to be exempt from the obligation to pay contributions to Social Security, the Labor Fund and the Solidarity Fund in any month of months of the year.
The contribution leaves will not cover the health insurance premium that the entrepreneur will have to pay. The rest will be funded from the state budget.
Holidays from ZUS. Who will benefit?
“Entrepreneurs will be able to take advantage of contribution holidays regardless of the form of income tax settlement (Pit, lump sum, tax card). The Ministry confirms that support will be provided in establishing the minimum amount of aid.
The Ministry of Energy and Technology also announced that people carrying out activities for their former employers will not be able to benefit from contribution leave. In this way, the Ministry wants to avoid reinforcing the trend of “pushing people towards self-employment.”
See also: Vacation or leave from contributions? Confusion with ZUS relief
Holidays from ZUS this year
“We expect that The regulations will come into effect on October 1, 2024., so that the first entrepreneurs can use this solution in November of this year. We appreciate that Nearly 1.8 million people will be able to take advantage of the holidays. The cost of the solution this year is about PLN 1.73 billion“- informed the Ministry.
According to information from the Ministry of Development and Technology, an entrepreneur who wishes to benefit from contribution holidays will have to submit an application to ZUS in the month preceding the month of his choice. In addition, entrepreneurs will have to submit settlement declarations and personal monthly reports for the month in which they benefited from contribution holidays.
“We want our activities to be carried out in the spirit of dialogue with entrepreneurs. We want to jointly develop the most useful solution that will be a real help for small businesses,” said Jacek Tomczak, Deputy Minister of Development and Technology, quoted by the Deputy Minister of Development and Technology. Release.
The Ministry announced that the draft regulations are available on the government legislative process website. Comments on the draft can be submitted until February 6, 2024 (
