You can still take advantage of the contributory holidays
What happens to the contribution holidays? In public space, this subject was the subject of the greatest interest at the end of 2024. Currently, it is said much less, although the regulations still allow entities that meet certain conditions to use this relief. We would like to remind you that from November 1, 2024, persons conducting non -agricultural economic activity and court bailiffs have the opportunity to submit an application for exemption from paying ZUS contributions for one month a year. We are talking about contributions for compulsory social insurance: retirement, disability and accident, voluntary sickness insurance, Labor Fund and Solidarity Fund – if they are paid. However, it does not apply to health insurance contributions or contributions that the entrepreneur (bailiff) is required to pay for employees. For the first time, such a possibility of reduction of costs could be used in the last months of 2024. However, what is important, in 2025 they can still do this – the regulations still apply. This possibility is not in any way dependent on the form of taxation that the subject uses data, but this does not mean that it can be used by any entrepreneur (bailiff). To make this possible, specific conditions must be met:
1. The number of persons submitted for social security (retirement, disability and accident) or health insurance a month before submitting the application may not exceed 10 insured (including the applicant);
2. Submit at least one day (voluntarily or compulsory) with retirement, disability and accident insurance for conducting non -agricultural business in the month preceding the month in which he submitted the application;
3. In the last two years before a year before submitting the application, it is not to have income from non -agricultural business activity or at least in one year from the last two years preceding this year, annual income from this activity did not exceed the equivalent of PLN 2 million in PLN 2 million;
4. In the previous year and in the year of submitting the application, not to conduct non -agricultural economic activity to the former employer, for which in the year of starting business or a year earlier he was carried out as part of an employment relationship or a cooperative employment relationship that falls within the scope of activities.
ZUS controls the applicants and it does not always end well
As it turns out, meeting these conditions is just the beginning. As the Prawa.pl website says, When considering applications for contributory holidays, ZUS checks the legitimacy of entrepreneurs using concessions in paying social security contributions. The goal is to determine how many contributions will not be received into the ZUS cash register due to contributory holidays, which translates into the amount of the subsidy from the state budget, which ZUS will apply to the Minister of Finance to finance his activities. Law.pl reports that, according to the information made available by ZUS, as at April 25, 2025. Payers submitted 1,900,455 applications for exemption from the obligation to pay contributions for the period from December 2024 to May 2025. 1,896,014 of these applications were resolved, of which the exemption was granted in 1,806,984 cases. However, this does not mean that in other cases ZUS refused to grant the exemption. The presented statistics show that such a situation took place only in relation to 16,408 applications, while the other cases are refused to initiate proceedings, leave applications without examining or discontinuing the proceedings. What does ZUS check? Simply put, everything. This can be called general orders on the insured’s account. It is about the correctness of using the preferential ZUS and switching to a small ZUS Plus, or providing bad social security codes in the application. People who prove errors not only have to correct their settlements, but may be disappointed with the amount of contributory holidays granted to them.
