Contribution holidays are a special relief for entrepreneurs in Poland, allowing the suspension of the obligation to pay social security (ZUS) contributions for a specific period of time. It is designed to support some entrepreneurs who are experiencing financial difficulties by offering them the possibility to temporarily exempt themselves from paying contributions.
Who can benefit from the contribution holiday?
Entrepreneurs who are sole proprietors or partners in civil partnerships can benefit from the contribution holiday. This only applies to those who employ no more than 10 people (counting themselves). Partners of a general partnership, limited partnership, single-person limited liability company will not benefit from the contribution holiday.
Note: the regulations do not prohibit persons registered in CEIDG, who at the same time participate in the above-mentioned companies, from benefiting from the contribution holiday.
Moreover, in order to be entitled to benefit from the contribution holiday, the income from business activity in at least one of the last 2 years must not exceed EUR 2 million. An additional condition is not to have carried out activities for a former employer in the year and the year preceding the year of application for the contribution holiday.
What contributions do not have to be paid during the holiday?
- Pension and disability insurance contributions,
- Sickness insurance contribution (subject to conditions),
- Accident insurance contribution,
- Labour Fund (FP) and Guaranteed Employee Benefits Fund (FGŚP) contributions.
Please note: The contribution holiday does not apply to health insurance contributions!
What do I need to do to benefit from the contribution holiday?
- The application must be submitted in the month preceding the month in which the entrepreneur wishes to take advantage of the contribution holiday,
- The RWS form application can only be submitted via PUE ZUS,
- After receiving a positive response from ZUS, the relevant settlement documents – ZUS RCA and ZUS DRA with the relevant insurance codes – should be submitted.
- During the entrepreneur’s use of contribution holidays, contributions are paid from the state budget.
How can we help?
- We will assess whether you are entitled to a contribution holiday and whether it is worthwhile.
- We will complete all the formalities for you and submit the application.
- We will represent you before the ZUS in all matters relating to your application.
Feel free to contact us
Anna Misiak
Partner | Tax advisorE: anna.misiak@mddp.plT: (+48) (22) 376 52 86
Rafał Sidorowicz
Senior Manager | Tax advisorE: rafal.sidorowicz@mddp.plT: (+48) 506 788 582
Agnieszka Telakowska-Harasiewicz
Senior Manager | Tax advisor E: agnieszka.telakowska-harasiewicz@mddp.pl T: (+48) 503 971 849