Contributory holidays 2025. This revolution in paying contributions is not for everyone. Who can use?

Contributory holidays for entrepreneurs in 2024

At the end of 2024, one of the top topics discussed in public space was undoubtedly the subject contributory holidays. In order to use the opportunity to reduce the costs of operated by the legislator, entrepreneurs frantically sought information about this institution and massively submitted appropriate applications in ZUS. It is not a secret that what hinders small and medium -sized enterprises is, among others Still growing social insurance costs.

After mass submitting applications in November for contributory holidays for December, The matter naturally later died down a bit. However, it is worth getting interested in it again, because the exemption from paying contributions for one month applies to the calendar year, so using it in 2024 did not receive the possibility of re -use of this institution in 2025. Insured could have a misleading in this respect, because the submission of a vacation application from ZUS to December at the end of 2024 was actually felt until January 2025. So you might think that in 2025 the available dismissal was already benefited. Nothing could be more wrong – formally the release concerned December 2024, and in 2025 the entrepreneur can take advantage of this opportunity again.

It is also possible to take advantage of the exemption in 2025

We would like to remind you that people conducting non -agricultural economic activity and court bailiffs, from November 1, 2024 have It is possible to submit an application for exemption from paying ZUS contributions for one month a year. These are contributions to compulsory social insurance: retirement, disability and accident, voluntary sickness insurance, Labor Fund and Solidarity Fund – if they are paid. The exemption does not include either health insurance contributions or contributions that the entrepreneur (bailiff) pays for employees. It is worth noting that the right to it is entitled to the form of taxation used by the entrepreneur.
To use the exemption, it is necessary to meet certain conditions:

• A month before submitting the application, the insured had entered social security (retirement, disability and accident) or health insurance not more than 10 insured (including themselves);
• The insured was subject to at least one day (voluntarily or compulsory) to retirement, disability and accident insurance for conducting non -agricultural economic activity in the month preceding the month in which he submitted the application;
• In the last two years before the year in which the insured submitted the application, he did not have income from non -agricultural business activity or at least in one year from the last two years preceding this year his annual income from this activity did not exceed the equivalent of EUR 2 million in PLN;
• In the previous year and in the year in which he submitted the application (until the date of submission of the application), the insured did not conduct non -agricultural economic activity to the former employer, for whom he performed activities in the year or a year earlier as part of an employment relationship or cooperative employment relationship that falls within his activities.