On May 9, 2024, the Parliament passed a bill, the so-called "ZUS vacation" for micro entrepreneurs. In short, it means that the owner of a micro-enterprise will get the opportunity not to pay Social Security premiums in any one month. This applies, of course, only to social contributions, i.e. pension, disability and sickness insurance premiums, as well as contributions to the Labor Fund and the Solidarity Fund. Health premiums will continue to be mandatory and payable on the current date.

Who will be able to take advantage of the contribution vacation?

• Sole proprietor (including the self-employed) registered in CEIDG who insures up to 10 people;
• Entrepreneur with a maximum annual revenue of €2 million, i.e. a so-called micro entrepreneur;
• Insured who, in the year of application and in the year preceding the date of application, did not perform activities for a former employer.

It is necessary to meet all these conditions simultaneously.

How to apply?

The condition for taking a vacation from Social Security will be to submit the appropriate application. It will have to be submitted only on the ZUS Electronic Services Platform (ZUS PUE) in the month preceding the month chosen to be covered by the premium tax holiday. For the month when the entrepreneur will be taking advantage of the contribution vacation, he will still be required to submit the appropriate settlement declaration.

There will be no need to suspend business activities while taking a vacation from Social Security. The entrepreneur will be able to earn income normally and issue invoices.

It is also important to note that the contribution vacation will apply only to the entrepreneur himself, and not to persons insured by him, such as employees or contractors.

For the period of the contribution vacation, contributions due but not paid by the entrepreneur will be financed from the state budget, but only in the minimum amount required by the entrepreneur. This will not affect the amount of a future pension and will not result in exclusion from sickness contributions. The entrepreneur will retain the right to sickness benefits, provided, of course, that he meets all other conditions required for this. On the other hand, if the entrepreneur pays Social Security contributions from a higher base, he will not be able to pay the difference, but will possibly apply a smaller base or forego the application.

It should also be remembered that the unpaid contribution will not reduce the PIT tax base.