Clients of our accounting office in Krakow and the accounting office in Warsaw ask us questions about the recently introduced possibility of using the so-called contribution holidays. Below we briefly explain what this possibility is, who it applies to and how to submit an application.
As of November 1 this year, the previously announced regulations came into force, allowing for exemption from paying contributions to compulsory social insurance in connection with the business activity conducted by you. The exemption can be used only once a year, and the relevant application must be submitted a month earlier than the month for which you want to receive the exemption. This means that in order to be able to use this exemption in 2024, such an application must be submitted by the end of November.

The exemption covers compulsory contributions to retirement, disability, accident and voluntary sickness insurance, which the payer pays for themselves (it does not include contributions due for employees). The exemption does not cover the health insurance contribution. This is paid according to the rules applicable to the payer.

The exemption may be used by payers who:
– run an individual business activity and bailiffs who in the month preceding the submission of the application for social or health insurance registered less than 10 people (including the payer himself)
– in the last two years before the year in which the application is submitted did not generate income from non-agricultural business activity or in at least one of the last two years preceding that year their annual income from this activity did not exceed the equivalent in PLN of EUR 2 million
– as an insured person in the previous year and in the year in which the application is submitted did not conduct non-agricultural business activity on behalf of a former employer for whom in the year of commencement of activity or the year before they performed activities within the scope of the conducted business activity under an employment relationship or cooperative employment relationship.

The contributions for which the payer receives the exemption will be financed from the state budget. This means that the exemption constitutes de minimis aid, and therefore the payer submitting an application for exemption from paying contributions must have a limit of de minimis aid enabling them to benefit from this exemption.

An application for exemption from paying contributions can only be submitted online, via the ZUS Electronic Services Platform, where an application creator is available, allowing for quick and easy submission. The application is subject to verification and only after obtaining a positive decision on the submitted application, the payer will not have to pay the due contributions.

If you look for services we offer, please contact us:

Accounting office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl