Two million Poles have already benefited. The new tax relief is breaking all popularity records.
- The relief allows you to avoid paying social security, FP and FS contributions once a year.
- It is available to micro-entrepreneurs with annual revenues of up to EUR 2 million.
- So far, the state has financed over PLN 2.5 billion in contributions, including PLN 1.6 billion in December 2024.
- Applications are submitted one month in advance via PUE ZUS – they are processed automatically
- The relief does not cover health insurance contributions or contributions for employees/contractors.
"Contribution holiday" is a new relief that has proven to be a real hit, generating an avalanche of ZUS (Social Insurance Institution) applications and already involving billions of zlotys from the state budget, as we learn from Infor.pl. Thanks to it, micro-entrepreneurs can waive social security, Labor Fund, and Solidarity Fund contributions once a year, for a selected month.
So far, over 2 million businesses have taken advantage of this relief. The total amount of exemptions has already exceeded PLN 2.5 billion, with the state covering contributions worth over PLN 1.6 billion in December 2024 alone.
The relief is available to individuals registered in the Central Registration and Information on Business, running a sole proprietorship or employing up to nine people. Court bailiffs are also eligible, provided they meet certain criteria.
To qualify for the "contribution holiday," an entrepreneur must have been covered by social security or health insurance in the month preceding the application, even if only for one day. Additionally, the company's revenue in 2023 or 2024 could not have exceeded the PLN equivalent of €2 million, and total public aid (de minimis aid) could not have exceeded €300,000 in the last three years.
The exemption covers contributions from the lowest assessment base applicable to self-employed individuals. Importantly, the relief does not apply to health insurance contributions or contributions that businesses are obligated to pay for other individuals, such as employees or contractors.
Applications for "contribution holiday" (RWS) should be submitted electronically on the PUE/eZUS platform, exclusively from the payer's account, one month before the selected month of leave. ZUS advises that applications are processed automatically, and all information, decisions, and any requests to rectify deficiencies are transmitted through the payer's account, with notifications via email or text message.
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