Free online invoicing software
with KSeF support
Rising business costs, particularly social insurance contributions, have been a major problem for business owners for years. In response, the legislature introduced ZUS contribution holidays. What do they involve and who can use them? We explain.
What are ZUS contribution holidays?
ZUS contribution holidays are a voluntary form of support for microbusiness owners registered in CEIDG. They provide a one-off exemption from social insurance contributions for any chosen month of the calendar year.
The exemption covers:
- Pension contributions.
- Disability pension contributions.
- Accident insurance contributions.
- Sickness insurance contributions.
- Labour Fund and Solidarity Fund contributions.
The ZUS health contribution remains compulsory and must be paid by the usual deadline.
The relief is financed by the state budget and does not require business suspension. The owner can issue invoices and operate normally during this period.
Contribution holidays are available to microbusiness owners and partners in civil-law partnerships, provided they meet all other requirements discussed below.
Accounting that understands your business
Leave your email address to receive weekly guides to help your business grow.
ZUS holidays: benefits for business owners
The main advantage is a real saving: for one month a year, the microbusiness owner does not pay the expensive ZUS social contribution. This can help maintain liquidity during more difficult periods.
Unlike business suspension, the relief does not interrupt insurance continuity. Owners also retain entitlement to sickness benefit if they satisfy its conditions.
Important: a 2025 ZUS holiday application can be submitted personally or through an authorised representative.
Who can use a ZUS contribution holiday?
The exemption is available to microbusiness owners employing no more than nine people and registered in CEIDG. It also covers the self-employed and the civil-law partnership partners mentioned above. It is available only once each calendar year and covers just one person: the business owner.
A condition is that no services have been provided to a former employer during the last two years. This aims to prevent sham self-employment and circumvention of labour law.
People running unregistered activity or using start-up ZUS relief cannot benefit. Creators and artists, and partners or shareholders in limited liability companies, registered partnerships, limited partnerships and professional partnerships, are also excluded. Compliance with de minimis aid and revenue limits is important: exceeding the permitted thresholds removes entitlement.
The exemption covers only the owner’s contributions, not employees or contractors. Contributions for other people employed must still be paid.
If uncertain, consult an accountant before applying. At TaxCoach, we will assess whether you meet the conditions and qualify for the exemption.
Is the ZUS exemption worthwhile?
For most microbusiness owners, contribution holidays are beneficial, but the decision deserves consideration. Owners paying full ZUS, a significant amount each month, benefit most. The saving can amount to several hundred zlotys and often exceeds PLN 1,000.
The relief is also available to owners paying preferential contributions, such as Mały ZUS Plus, although their financial benefit is generally smaller, particularly after accounting service costs. Nevertheless, many owners choose the holiday regardless of contribution type to temporarily ease budget pressure.
State-funded contributions are calculated at the minimum amount, and the difference cannot be topped up. One month of lower payments can reduce the average pension assessment base. On the other hand, the relief can help in a lower-revenue month, for example during a seasonal sales decline.
Remember that the absence of ZUS contributions increases the tax base and may affect income tax. Owners using the tax scale or flat-rate PIT should allow for this in their annual settlements.
If you run an intensive business and plan major investment, it is better to save the relief for a less demanding month. Taking a contribution holiday should form part of a wider company financial strategy. Consult a professional accountant to assess whether it is worthwhile.
Applying for a ZUS holiday in 2025
To use the relief, submit an RWS application through the ZUS Electronic Services Platform, PUE ZUS, in the month preceding the exemption month. For example, to avoid contributions for October 2025, apply in September.
RWS is available only online and cannot be submitted on paper. Either the owner or a representative, such as an accounting firm, can apply.
ZUS checks the data and confirms entitlement after submission. Information on the granted holiday appears in PUE. No paper decision is sent, so check the system regularly.
Contributions will not be charged in the chosen month, but a ZUS DRA/RCA declaration must still be submitted. Formal errors or inconsistent data may lead to rejection. Accuracy and timeliness are therefore essential: failing to respond in time can mean losing the relief.
How to report a contribution holiday
During the holiday month, the owner still submits ZUS DRA/RCA. The document must include the appropriate insurance code confirming the exemption: 05 14 for full ZUS, 05 74 for preferential contributions and 05 94 for Mały ZUS Plus.
The system accounts for social contributions paid by the state budget, while the health contribution is settled as usual. An RCA report must also show health contributions and any voluntary contributions.
If the company employs staff, their contributions must still be reported normally. Incorrect codes may cause rejection or require a correction.
Points to watch when taking a ZUS holiday
Although contribution holidays are beneficial, use them carefully. What should you watch?
- Above all, observe deadlines. A late application means losing entitlement for that month.
- Check that you do not exceed the de minimis aid limit. The procedure may look simple but can take time, particularly for people who have used this support repeatedly. Completing the application may take 20–30 minutes rather than the “minute” suggested by some sources. Exceeding the limit can also prevent access to other support.
- People paying higher contributions should remember that the exemption covers only the minimum, with no option to top up the difference.
- An incorrectly completed application or DRA/RCA declaration may be rejected by ZUS.
- Arrears may also be a problem: only owners without overdue liabilities can use the relief.
- Although clients can submit RWS, withdrawal from social insurance, themselves, contribution holidays are not necessarily entirely cost-free. Accounting support is often needed even for a personal submission; this service requires work and may generate additional costs.
Always check all application details and monitor PUE ZUS.
Interested in this article? Explore our accounting services and see how we can help:
Summary
A contribution holiday can ease a microbusiness owner’s costs for one month while the business continues operating. Eligibility, application timing and reporting remain essential, and health and employee contributions continue. Assess the saving alongside tax effects, minimum contribution funding and accounting costs.
Interested in this article?
Enter your email address and once a week you will receive practical materials and tips to help you grow your business.
Book a free consultation
Grow your business with accounting combined with advisory support:
or
