How does the ‘ZUS contribution holiday’ scheme work in 2025?

The ZUS contribution holiday in 2025 is a scheme that allows micro-entrepreneurs and the self-employed to be exempt from the obligation to pay social security contributions for one chosen month in a calendar year. In practice, this means that during this period, there is no need to pay contributions towards pension, disability and accident insurance, as well as – where applicable – voluntary sickness insurance, and contributions to the Labour Fund and the Solidarity Fund. The entire cost is covered by the state budget, and the business owner does not lose their insurance continuity. This represents a real saving which, based on current rates (2025), can amount to as much as 1,773.96 PLN for a full month’s ZUS contributions.

According to data from the Social Insurance Institution (ZUS), by mid-October 2025 alone, over 2.25 million applications had been received, of which 95.5 per cent were approved. The total amount of exemptions has already exceeded PLN 3.1 billion. This demonstrates the huge interest in this scheme amongst micro-entrepreneurs.

“Funds for the contribution holiday come from the state budget and constitute state aid; therefore, we are obliged to confirm that they have been granted legitimately.” — Alina Głębicka-Rękawek, Deputy Director for Payer Accounts at ZUS headquarters | 2025

Who will benefit from the ZUS contribution holiday in 2025?

The relief is intended exclusively for micro-entrepreneurs, i.e. sole traders (JDG) and partners in civil-law partnerships registered with the CEIDG. The key eligibility criteria are:

• a maximum of 10 people registered for social insurance (including the business owner),
• income from business activity in one of the last two years not exceeding the equivalent of 2 million euros (the limit for 2025 is approximately 8.7 million PLN, based on the NBP exchange rate of 29 December 2023: 4.3480 PLN),
• no business activity carried out for a former employer in the current or previous year,
• not having made use of the start-up relief and not having exceeded the de minimis aid limit (300,000 euros over 3 years).

As experts from Firma dla Każdego emphasise, it is important that the number of insured persons does not exceed 10 in the month preceding the submission of the application, and not just on the date of submission. Insured persons also include contractors and associates. People on parental or unpaid leave, and those receiving maternity benefit, are not counted towards the limit.

Which contributions are covered by the contribution holiday, and which must still be paid?

ZUS contribution holidays apply exclusively to an entrepreneur’s social insurance contributions, i.e. pension, disability, accident and voluntary sickness insurance contributions, as well as contributions to the Labour Fund and the Solidarity Fund. The health insurance contribution remains compulsory – even in the month of exemption, it must be paid in full by the 20th day of the following month.

In practice, this means that an entrepreneur taking a contribution holiday will save the full amount of social security contributions, which will be covered by the state budget for that month. This does not apply to contributions for employees or contractors – these must still be paid, regardless of the entrepreneur’s own exemption. The relief does not affect the right to sick pay nor does it reduce future pension entitlements, as contributions for that month will also be recorded as paid (albeit by the state).

When and how should you apply for a ZUS contribution holiday?

An application for exemption from contributions must be submitted exclusively online via the payer’s profile in the e-ZUS/PUE ZUS system (form RWS). The deadline is fixed – the application must be submitted in the month preceding the chosen month of exemption (e.g. in November 2025 for December 2025). Applications submitted after the deadline will not be considered.

The entire procedure is digital, and the application must be signed using a trusted profile or a qualified electronic signature. Once the application has been submitted, ZUS processes it automatically, and information regarding the granting or refusal of the relief is sent to the applicant’s PUE account. Any supplementary correspondence (e.g. certificates regarding de minimis aid) is also handled via the electronic system.

What documents must be submitted once the relief has been granted?

For each month during which the contribution holiday is taken, the business owner is required to submit settlement documents by the 20th day of the following month. In practice, these are:

• ZUS RCA form with the relevant exemption code (05 14, 05 74 or 05 94),
• ZUS RCA form with the current business activity code (including health insurance contributions),
• ZUS RCA for employees/contractors (if applicable),
• ZUS DRA – a summary of all reports.

Thanks to automation, many accounting systems (e.g. wFirma) make it easier to prepare the DRA declaration showing contribution-free periods. Experts from Firma dla Każdego advise that you should check whether the system correctly generates the exemption codes in the declaration. In the event of errors or delays, you can always submit a corrected declaration.

What are the benefits and pitfalls of contribution holidays for micro-enterprises?

The most significant advantage of this relief is the real financial saving – in 2025, for full ZUS contributions, this amounts to as much as 1,773.96 PLN per month. The exemption can be claimed once a year, and you are free to choose any month. For many entrepreneurs in seasonal sectors (e.g. tourism, catering), this offers a chance to catch their financial breath during the most difficult period.

The relief does not interrupt social security cover – the month covered by the relief counts towards the length of service and the pension base, and the entitlement to sick pay is not lost. The business owner can continue to run their business as normal, issue invoices and earn income during the ‘exempt’ month. The exemption does not affect the form of taxation – it is available to those on a flat-rate scheme, a linear scheme and those on the standard tax scale.

At the same time, there are a few pitfalls to bear in mind: the relief applies only to the lowest contribution base – if an entrepreneur pays higher contributions (e.g. voluntarily), they will not receive the exemption above that base. For those who file their tax returns under the general rules or the flat-rate scheme, the exemption from social security contributions will increase their tax base, which means higher income tax. The health insurance contribution must be paid in all cases.

What are the most common mistakes and reasons for rejecting applications for a contribution holiday?

According to ZUS data, by April 2025, over 1.9 million applications for a contribution holiday had been submitted, of which 16,408 were rejected. The main reasons for refusal are:

• exceeding the limit of 10 insured persons in the month preceding the application,
• exceeding the revenue limit (2 million euros converted into zlotys),
• carrying out business activities on behalf of a former employer,
• incorrect or incomplete information in the application,
• exceeding the de minimis aid limit.

There are also cases where an entrepreneur has switched from the preferential ZUS scheme to Mały ZUS Plus too early, or vice versa – which leads to a review of their entitlement to the relief, even going back several years (Izabela Leśniewska from the Alo-2 Tax Advisory Firm writes more about the practice of such audits).

How does ZUS check that the contribution holiday is being used correctly?

Following a surge in the number of applications, ZUS has tightened its checks. The verification process involves not only the ongoing analysis of documents, but also checking employment status and income limits for previous years. From July 2025, thanks to integration with the National Tax Administration, it will be possible to quickly check whether a business owner actually remains within the limits.

“The verification focuses on income limits, which over the last two years must not exceed the equivalent of 2 million euros. Other conditions for granting the relief will also be checked, including the type of insurance the entrepreneur is covered by.” – Business Insider

Should any irregularities be detected, the relief may be withdrawn and the entrepreneur required to pay outstanding contributions with interest. It is therefore worth familiarising yourself thoroughly with the conditions and – if in doubt – consulting the specialists at Firma dla Każdego or keeping up to date with the latest information on firmadlakazdego.pl.

What is the appeal procedure if a contribution holiday is refused?

If ZUS refuses to grant a contribution holiday, the decision will appear in your PUE account. From the date of delivery of the decision, the business owner has 30 days to lodge an appeal, which must be submitted via ZUS to the district court – labour and social security division. The appeal must clearly state the grounds (e.g. incorrect interpretation of the regulations, findings by ZUS that do not reflect reality) and additional documents may be attached. ZUS has the right to amend the decision even before the case is referred to court, if it considers the arguments to be valid.

If the appeal is successful, you must submit a corrected declaration for the month covered by the relief. If the court upholds the refusal, you must submit your declaration in accordance with the general rules and settle all outstanding amounts for the month in question.

How does the ZUS contribution holiday affect other reliefs and benefits?

The relief does not exclude the right to sickness benefit, maternity pay or a state pension. The month for which contributions are waived counts towards the insurance record, as the contributions are treated as having been paid from the state budget. However, you cannot combine the contribution holiday with the start-up relief, and to benefit from Mały ZUS Plus or preferential contributions, you must meet additional conditions (e.g. correctly applying for the relief).

Experts from Firma dla Każdego point out that the decision to take a contribution holiday should be carefully considered – particularly if an entrepreneur deliberately pays higher social security contributions to secure a higher future pension. In such cases, the relief applies only to the lowest applicable contribution base, and the remaining contributions must be paid by the entrepreneur themselves.

What are some practical examples and the most common questions from business owners?

Can you take advantage of the contribution holiday whilst employing staff?

Yes, employing staff does not preclude the right to the relief, provided that the total number of people registered for social insurance does not exceed 10 in the month preceding the application. However, contributions for employees and contractors must still be paid.

Can people in full-time employment or with another form of insurance cover benefit from the relief?

No, people who run a business and are simultaneously employed under an employment contract cannot benefit from the ZUS contribution holiday.

Can any month be chosen?

Yes, the business owner decides for themselves which month of the year they wish to take the relief – it is important to submit the application in the preceding month.

Can the application be withdrawn?

Yes, the application can be withdrawn until it has been processed by ZUS.

Can a court-appointed bailiff benefit from the relief?

Yes, provided they meet all the conditions applicable to micro-entrepreneurs.

What is the maximum amount one can save?

In 2025, the maximum monthly saving for full ZUS contributions is 1,773.96 PLN, but the amount depends on the entrepreneur’s contribution base.

Is a contribution holiday a good option for freelancers and those testing a business idea?

In Firma dla Każdego’s experience, taking a ZUS contribution holiday is a solution particularly appreciated by freelancers, those testing out a business idea, and entrepreneurs operating on a seasonal basis. However, for those who wish to avoid paying ZUS contributions altogether and value minimal red tape, an alternative is to work with a business incubator such as firmadlakazdego.pl – here, business activities are conducted without registering as a sole trader and without the risk of high ZUS contributions from the outset. Under this legal structure, social security contributions are not compulsory from day one, and accounting and tax services are handled by the foundation, which is particularly attractive to start-ups and foreign nationals.

As the experience of Firma dla Każdego shows, many entrepreneurs make use of both the ZUS contribution holiday under a sole trader (JDG) scheme and the contribution-free incubator model – depending on the stage of the business’s development and their financial needs. It is worth considering both solutions, particularly if you are just starting out in business or wish to keep costs down during the toughest months.

Is the ZUS contribution holiday worthwhile, and if so, when?

The ZUS contribution holiday in 2025 offers a real opportunity to ease the financial burden on micro-entrepreneurs, particularly during months of low revenue or seasonal downtime. This relief allows you to maintain continuity of insurance cover and does not adversely affect future benefits, provided that all conditions are met and the application is submitted correctly. It is worth analysing your situation carefully, taking into account revenue limits, the number of insured persons and any other reliefs you are claiming; if in doubt, seek advice from the experts at Firma dla Każdego or visit firmadlakazdego.pl.

If your application is refused, you can always appeal, and all the paperwork is dealt with online, which significantly simplifies the procedure. Contribution holidays are not compulsory, and it is up to you to decide whether and when to make use of them. This tool, when used effectively, can form a valuable part of a micro-enterprise’s financial strategy.