Consultations on ZUS Holidays for Entrepreneurs Are Underway

The Ministry of Development and Technology, in collaboration with the Social Insurance Institution (ZUS), has prepared a draft regulation introducing contribution holidays for entrepreneurs. Consultations and the collection of opinions on the proposal and its current form will continue until February 6, 2024.

Contribution Holidays – Assumptions

Contribution holidays are a voluntary solution aimed at micro-entrepreneurs (including self-employed individuals) registered in CEIDG. The program allows entrepreneurs to skip the payment of social security contributions, as well as contributions to the Labor Fund and Solidarity Fund, for one chosen month per year. These contributions will be covered by the state budget.The project does not exempt entrepreneurs from the obligation to pay health insurance contributions.

Entrepreneurs will be able to benefit from contribution holidays regardless of their income tax settlement form (PIT, lump sum, or tax card). The support will be provided under the de minimis aid scheme.

The contribution holidays apply only to the entrepreneur’s own social security contributions and do not cover contributions for insured individuals under their business, such as collaborators or employees.

The solution will not apply to individuals who conduct business for their former employers. This restriction aims to prevent the practice of “pushing” employees into self-employment.

The draft regulations have been published on the Government Legislative Process website. Comments on the project can be submitted until February 6, 2024, at urlopdlafirm@mrit.gov.pl.