[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-wakacje-od-zus":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"wakacje-od-zus","ZUS contribution holiday 2026: a month without contributions step by step","ZUS contribution holiday 2026: who may skip social contributions once a year, how much it saves, when to file RWS and how to settle the exempt month.","\u003Cp>The ZUS contribution holiday (wakacje składkowe) is an exemption thanks to which a small entrepreneur, once a calendar year, does not pay their own social insurance contributions for one selected month. The contributions for that month are financed by the state budget, so continuity of insurance is preserved. The RWS application is filed electronically with ZUS in the month preceding the exempt month, and the health contribution must be paid as usual.\u003C\u002Fp>\u003Ch2>What the exemption is\u003C\u002Fh2>\u003Cp>The relief applies under the Act of 9 May 2024 amending the Social Insurance System Act and certain other acts. In the selected month, the entrepreneur does not transfer their own pension, disability and accident contributions, nor the sickness contribution if they had earlier joined this voluntary insurance. The exemption also covers the Labour Fund and the Solidarity Fund.\u003C\u002Fp>\u003Cp>There is no need to suspend the business or interrupt work. In the month of the contribution holiday, invoices can be issued normally and revenue earned. The amount of the exemption is calculated from the lowest base applicable to the given entrepreneur, and for this month it is not possible to declare a higher base or top up contributions from the surplus.\u003C\u002Fp>\u003Ch2>Who may use it in 2026\u003C\u002Fh2>\u003Cp>The relief is intended for persons running a sole proprietorship entered in CEIDG and for partners of a civil partnership (spółka cywilna). All the following conditions must be met simultaneously:\u003C\u002Fp>\u003Cul>\u003Cli>in the month preceding the filing of the application, the entrepreneur was subject, from the business, to pension, disability and accident insurance (compulsorily or voluntarily);\u003C\u002Fli>\u003Cli>in the same month they registered no more than 10 persons for insurance, counting themselves; each person reported even for one day counts, not the state as of one day;\u003C\u002Fli>\u003Cli>in at least one of the two years preceding the year of filing the application, revenue from the business did not exceed the equivalent of EUR 2 million (or there was no revenue in either year);\u003C\u002Fli>\u003Cli>in the current and the previous year, the entrepreneur did not perform activity for a former employer within the duties of the former employment.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The relief is not available to a person who in a given month pays only the health contribution from the business, e.g. because they use \u003Ca href=\"\u002Fen\u002Fadvice\u002Fulga-na-start-zus\">start-up relief\u003C\u002Fa> or have simultaneous employment with remuneration of at least the minimum wage. Entrepreneurs paying preferential contributions and persons on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fmaly-zus-plus\">Mały ZUS Plus (Small ZUS Plus)\u003C\u002Fa> may, however, file the application. Arrears at ZUS do not close the way to the exemption. For a partner of a civil partnership, the limit of 10 insured is checked only on their personal remitter account, without employees registered by the partnership.\u003C\u002Fp>\u003Ch2>How much can be saved in 2026\u003C\u002Fh2>\u003Cp>The value of the relief is the sum of social contributions and funds that the entrepreneur would pay for themselves in a given month. With an accident rate of 1.67%, the amounts in 2026 are as follows:\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Way of paying contributions\u003C\u002Fth>\u003Cth>With sickness\u003C\u002Fth>\u003Cth>Without sickness\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Full ZUS (base PLN 5,652)\u003C\u002Ftd>\u003Ctd>PLN 1,926.76\u003C\u002Ftd>\u003Ctd>PLN 1,788.29\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Preferential contributions (base PLN 1,441.80)\u003C\u002Ftd>\u003Ctd>PLN 456.18\u003C\u002Ftd>\u003Ctd>PLN 420.86\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Mały ZUS Plus\u003C\u002Ftd>\u003Ctd>depending on the base calculated from income\u003C\u002Ftd>\u003Ctd>as alongside, without 2.45% of the base\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>For the month of the holiday, however, the health contribution must be paid. In 2026, its minimum under the tax scale or the flat tax is PLN 432.54, and under ryczałt (lump-sum tax on recorded revenue) from PLN 498.35 to PLN 1,495.04 per month, depending on annual revenue. A full breakdown of contributions at each stage of activity is included in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fzus-contributions-2026\">on ZUS contributions in 2026\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>RWS application step by step\u003C\u002Fh2>\u003Col>\u003Cli>Choose the exempt month and check the conditions at the end of the month preceding the month of filing the application (e.g. for a holiday in December, the state as of October counts).\u003C\u002Fli>\u003Cli>Log into eZUS (PUE ZUS), enter the remitter account and open the RWS application wizard. By default, it suggests the month following the month of filing the application.\u003C\u002Fli>\u003Cli>Fill in the declarations on revenue and no work for a former employer and the information on de minimis aid from the last 3 years. A printout from the SUDOP system does not replace a certificate issued by the authority that granted the aid.\u003C\u002Fli>\u003Cli>Sign the application with a trusted profile (profil zaufany), a PUE profile or a qualified electronic signature. It may also be submitted by a representative appointed on form ZUS PEL.\u003C\u002Fli>\u003Cli>Collect correspondence in eZUS. ZUS has up to a month (in more difficult cases up to two) to settle the case, and in case of formal deficiencies grants at least 7 days to supplement them.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>The deadline is rigid: an application filed in a month other than the one directly preceding the exempt month will not be considered. Until a decision is made, the application may be corrected or withdrawn, which allows moving the holiday to another month of the same year. A refusal may be appealed to the regional court within one month of delivery of the decision.\u003C\u002Fp>\u003Ch2>Settlement of the exempt month\u003C\u002Fh2>\u003Cp>The holiday does not release from documents. By the 20th day of the following month, an entrepreneur settling only for themselves files:\u003C\u002Fp>\u003Cul>\u003Cli>a ZUS RCA report with the holiday code, showing the contributions financed by the state budget: 05 14 for full ZUS, 05 74 for preferential contributions or 05 94 for Mały ZUS Plus;\u003C\u002Fli>\u003Cli>a second ZUS RCA report with their usual insurance title code, including the health contribution (and the sickness contribution, if it was not covered by the exemption);\u003C\u002Fli>\u003Cli>a ZUS DRA declaration, which gathers data from both reports; the Labour Fund is not shown for oneself in it.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If by the settlement deadline ZUS has not issued a decision, documents must be filed and contributions paid on normal rules, and after receiving information on the exemption a correction must be sent. Employees and contractors are not covered by the relief, so their contributions are settled as usual.\u003C\u002Fp>\u003Ch2>How to choose the month well\u003C\u002Fh2>\u003Cp>The amount of the exemption is constant during the year, so it is worth matching the month to the company's cash flow, not to a holiday. A few rules from ZUS explanations:\u003C\u002Fp>\u003Cul>\u003Cli>Illness in the holiday month does not reduce the relief. The base is not reduced proportionally, and the state budget finances contributions for the whole month.\u003C\u002Fli>\u003Cli>The sickness contribution is covered by the exemption only if the entrepreneur was subject to this insurance both in the month of filing the application and in the previous month.\u003C\u002Fli>\u003Cli>The exemption is de minimis aid. Those who have already received PLN 300,000 of such aid in three years will not receive the relief.\u003C\u002Fli>\u003Cli>If more people are planned to be hired, it is better to file the application before the number of insured in the month exceeds 10.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Example: a graphic designer on full ZUS with voluntary sickness insurance wants to reduce expenses in December, when she pays annual invoices for software. In November 2026 she files the RWS application, and in October she had only herself registered. After a positive decision, for December she pays only the health contribution, and PLN 1,926.76 of social contributions is covered by the state budget.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>As part of \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>, we check whether you meet the conditions of the exemption, prepare the RWS application as your representative and settle the holiday month with the correct codes. We also plan how to combine the contribution holiday with other ZUS reliefs available in a given year.\u003C\u002Fp>","2026-10-09"]