The ZUS contribution holiday is a one-time, one-month exemption from paying social security contributions, available once a year to micro-entrepreneurs registered in the Polish CEIDG register. In 2026, savings can reach 1,926.76 PLN (for the standard ZUS with voluntary sickness insurance) or 456.18 PLN (preferential ZUS). The state budget covers the contributions for your chosen month. Below, you will find the conditions, the RWS application procedure, and the exact savings amounts.
What is the ZUS contribution holiday and when did it start?
The ZUS contribution holiday is a statutory exemption from paying social security contributions for one chosen month in a calendar year. This solution has been in place since November 1, 2024.
Scope of the exemption
The exemption covers the contributions an entrepreneur pays for themselves — calculated strictly from the lowest base applicable to that specific business owner. The state budget finances the contributions for the holiday month. You retain full rights to benefits — the holiday period counts towards your future Polish state pension (emerytura) and disability pension (renta).
The exemption covers:
- mandatory social insurance: pension, disability, and accident contributions,
- voluntary sickness insurance (chorobowe),
- Labor Fund (Fundusz Pracy) and Solidarity Fund (Fundusz Solidarnościowy).
What the exemption does NOT cover
The contribution holiday does not exempt you from the health insurance contribution (składka zdrowotna). You must pay this amount in full for the month covered by the holiday. It also does not cover contributions for other people — employees, contractors, or collaborators. If you hire people, you pay their ZUS normally.
At Progress Holding, we serve over 280 sole traders and partnerships. The most common mistake we see regarding the contribution holiday is the entrepreneur’s belief that they pay absolutely nothing to ZUS in the “holiday” month. The health contribution — a minimum of 432.54 PLN in 2026 — always remains your responsibility.
Who can use the contribution holiday in 2026?
The contribution holiday is available to a micro-entrepreneur registered in CEIDG who reports no more than 10 people for insurance, has an annual revenue below 2 million EUR, and has not exceeded the de minimis state aid limit.
Four mandatory conditions
You must meet all the following conditions simultaneously in the month preceding the month of the exemption:
- CEIDG registration — you run a sole proprietorship (JDG) or are a partner in a civil partnership (spółka cywilna). Limited liability companies (Sp. z o.o.) and other capital companies do not qualify.
- Insured limit: up to 10 people — including yourself, you have a maximum of 10 people registered for social or health insurance (employees, contractors, yourself).
- Revenue below 2 million EUR — in at least one of the last two calendar years, your annual business revenue did not exceed the equivalent of 2 million EUR.
- De minimis aid limit — the total amount of de minimis aid received over the last 3 years does not exceed 300,000 EUR (including the value of the contribution holiday itself).
Who will NOT benefit from the contribution holiday?
The relief cannot be used by entrepreneurs using the “start-up relief” (ulga na start, because they do not pay social contributions anyway), individuals performing activities for a former employer (for whom they worked full-time in the current or previous year doing the exact same tasks), people running unregistered businesses, and entrepreneurs who have exceeded their de minimis aid limit. Partners in Sp. z o.o., joint-stock, and limited partnerships are also not entitled to this exemption.
How much is the contribution holiday in 2026 — exact savings amounts?
The savings from the contribution holiday in 2026 range from 456.18 PLN (preferential ZUS) to 1,926.76 PLN (standard ZUS with voluntary sickness insurance). The exact amount depends on the contribution scheme the entrepreneur uses.
| Contribution scheme | Assessment base 2026 | Monthly amount of social contributions + FP | Savings from the holiday |
|---|---|---|---|
| Standard ZUS (with sickness and FP) | 5,652.00 PLN | 1,926.76 PLN | 1,926.76 PLN |
| Standard ZUS (no sickness) | 5,652.00 PLN | 1,788.29 PLN | 1,788.29 PLN |
| Preferential ZUS (with sickness) | 1,441.80 PLN | 456.18 PLN | 456.18 PLN |
| Preferential ZUS (no sickness) | 1,441.80 PLN | 420.86 PLN | 420.86 PLN |
| Small ZUS Plus (Mały ZUS Plus) | income-dependent | income-dependent | income-dependent |
The projected average wage in Poland in 2026 is 9,420 PLN (based on the Council of Ministers regulation of September 11, 2025). The base for the standard ZUS is 60% of this amount, or 5,652 PLN. The minimum wage in 2026 is 4,806 PLN, and the base for preferential ZUS is 30% of this amount, which is 1,441.80 PLN.
Comparison with 2025
| Parameter | 2025 | 2026 | Change |
|---|---|---|---|
| Savings — standard ZUS (with sickness) | 1,773.96 PLN | 1,926.76 PLN | +152.80 PLN |
| Savings — preferential ZUS | 442.90 PLN | 456.18 PLN | +13.28 PLN |
The higher your contributions, the greater the benefit from the holiday. In 2026, an entrepreneur on standard ZUS will save 152.80 PLN more than in 2025.
How to apply for the contribution holiday – step by step?
You submit the application for the contribution holiday (RWS form) exclusively electronically, via the PUE ZUS / eZUS platform, in the month preceding the month of the exemption.
The 5-step procedure
- Log in to PUE ZUS / eZUS using your premium payer profile. You need a trusted profile (profil zaufany), qualified signature, or PUE profile.
- Select the RWS application wizard — in the side menu: Application wizards (Kreatory wniosku) → Wizard for application for exemption from the obligation to pay contributions for a specified month – RWS.
- Check the data and indicate the month — the system will pull your identification data. By default, it will indicate the month following the month of submitting the application.
- Submit declarations — you confirm meeting the conditions: revenue limit, no work for a former employer, information on de minimis aid.
- Sign and send — with a trusted profile, PUE profile, or qualified signature.
Application deadline
You submit the application in the month preceding the month for which you want to use the exemption. Want a holiday for March 2026? Submit the application in February 2026. Want it for December 2026? Submit it in November. An application submitted in December 2026 will apply to January 2027.
Can an accounting office submit the application?
Yes. ZUS has confirmed that the RWS application can be submitted by an authorized proxy — including an accounting office. The condition is to obtain a declaration from the entrepreneur confirming they meet the holiday conditions. At Progress Holding, we submit RWS applications for our clients as part of our regular accounting services — you just need to let us know which month you choose.
What happens after submitting the application?
If you meet the conditions, ZUS informs you electronically about granting the exemption (on PUE ZUS). If not, they issue a negative decision, which you can appeal to the labor and social security court within a month. You will receive information about the correspondence via the e-mail or phone number provided in PUE ZUS.
What settlement documents need to be submitted for the holiday month?
For the month covered by the contribution holiday, you must submit a ZUS DRA declaration (and possibly ZUS RCA) with the appropriate insurance title code — within the standard deadline by the 20th day of the following month.
Insurance title codes
The code depends on the contribution scheme you use:
- 05 14 — standard ZUS (base 60% of projected average wage),
- 05 74 — preferential ZUS (base 30% of minimum wage),
- 05 94 — Small ZUS Plus (income-dependent base).
You report the social contributions in the declaration as financed from the state budget. You report and pay the health contribution normally — from your own funds. From our experience at Progress Holding, incorrect insurance codes cause the most problems. If your accountant does not know about your contribution holiday, the declaration will be incorrect. Therefore, always inform your accounting office about submitting the RWS application.
What is de minimis aid and why does it matter for the contribution holiday?
The ZUS contribution holiday constitutes de minimis state aid. This means that the amount of exempted contributions increases your used de minimis aid limit, which is 300,000 EUR over the last 3 years.
What is included in the limit?
The de minimis limit includes, among others: grants from the labor office, one-time funds for starting a business, writing off ZUS interest, public-funded training, preferential loans, and — since 2024 — contribution holidays. You can find the amount of used de minimis aid in the Office of Competition and Consumer Protection (SUDOP system) or in certificates received from the institutions granting the aid.
Practical consequences
If you plan to apply for an EU grant or other public funding, the contribution holiday will reduce your available de minimis limit. With the standard ZUS in 2026, it’s about 1,927 PLN (approx. 450 EUR at the exchange rate on the day the aid is granted). The amount is not huge, but if your limit is close to exhaustion, it’s worth checking before submitting the RWS application.
In the practice of our clients at Progress Holding, we see that entrepreneurs who previously used PUP grants to start a business (often 30,000–40,000 PLN) already have a large part of the de minimis limit taken up. Before submitting the contribution holiday application, we verify the limit usage status — it takes a few minutes and avoids trouble.
When is it most profitable to use the contribution holiday?
You will achieve the highest benefit from the contribution holiday by choosing the month in which the highest contributions apply to you — i.e., after switching to the standard ZUS or in a month with an increased assessment base.
Strategy for entrepreneurs finishing preferential ZUS
If your 24-month preferential ZUS period ends in 2026, do not use the holiday in a month when you still pay low contributions. Wait until you transition to the standard ZUS. The difference is huge: a holiday for a month on preferential ZUS will save you 456.18 PLN. For a month on standard ZUS — 1,926.76 PLN. That’s a fourfold difference.
Seasonality and cash flow
If you run a seasonal business (e.g., tourism, gastronomy, construction), consider taking the contribution holiday during the month of your lowest revenues. The relief requires no justification — you can choose any month. For many business owners, January or February is the period of the lowest turnover and the highest fixed costs (ZUS, taxes for the previous year). A contribution holiday during this period improves cash flow.
How does it look in practice? Progress Holding’s experience
Based on serving over 280 entrepreneurs at Progress Holding — mainly sole proprietorships and civil partnerships — we have identified the three most common pitfalls related to contribution holidays.
Pitfall 1: Lack of information for the accounting office
In 2025, 22% of our clients who submitted the RWS application themselves did not inform our accounting department. The result: incorrect ZUS DRA declarations for the holiday month — with the wrong insurance code and incorrect contribution amount. Correcting it requires additional time and generates a risk of interest. Solution: always notify your accountant before submitting the application or delegate the submission to your accounting office.
Pitfall 2: Holiday on preferential ZUS instead of standard
15% of eligible clients used the holiday in a month when they still paid preferential ZUS — losing the chance to save 1,470 PLN more. We urge every client whose preferential period is ending to plan their holiday for the month after switching to the standard ZUS.
Pitfall 3: Exceeding the de minimis limit
Three clients in 2025 received a negative decision from ZUS — because they did not verify their de minimis aid status beforehand. Two of them had used EU grants. Verifying the limit takes a few minutes — and will protect you from losing the right to the holiday.
National statistics
According to ZUS data, in 2026, about 1.3 million eligible entrepreneurs will use the contribution holidays. For January 2026, almost 134,000 applications were submitted, for February — over 87,000. The popularity of the relief is growing, but hundreds of thousands of micro-entrepreneurs still do not use their rightful exemption.
Can contribution holidays be combined with other ZUS reliefs?
Yes — contribution holidays can be combined with Small ZUS Plus. They cannot be combined with the start-up relief (ulga na start) because the latter already exempts you from social contributions, leaving nothing for the holiday to cover.
Small ZUS Plus + contribution holiday
An entrepreneur using Small ZUS Plus (contributions based on income) can choose one month a year in which they will not pay social contributions. They submit the declaration for this month with the code 05 94. The savings depend on the individual amount of contributions on Small ZUS Plus.
Start-up relief — no right to a holiday
An entrepreneur on the start-up relief does not pay social contributions — they only pay the health contribution. Contribution holidays exempt from social contributions. Since you don’t pay them, there is nothing to exempt you from. If you are just finishing the start-up relief and switching to preferential ZUS — wait with the holiday. You will get a greater benefit after switching to the standard ZUS later on.
Frequently asked questions
Can I run my business and issue invoices during the contribution holiday month?
Yes. The contribution holiday does not limit your business operations. You can normally provide services, sell goods, and issue invoices. The only change is the exemption from paying social contributions for yourself in that month.
Does the contribution holiday affect my future pension?
No — the contribution holiday does not reduce future benefits. Pension and disability insurance contributions for the holiday month are financed from the state budget and count towards your contributory period. Your future pension is calculated as if you had paid the contributions yourself.
Is the health contribution lower for the holiday month?
No. The health contribution remains unchanged — you pay it in full for the contribution holiday month. The minimum health contribution in 2026 is 432.54 PLN. With higher income (tax scale, flat tax) or a higher revenue threshold (lump sum), it will be correspondingly higher.
What if I forget to submit the application on time?
You must submit the application in the month preceding the month of the exemption. If you miss the deadline, you lose the right to the holiday in your chosen month. However, you can submit the application in the following month for the next period. Remember: you are entitled to one holiday per calendar year.
Can I use the contribution holiday if I have arrears with ZUS?
The regulations do not explicitly exclude entrepreneurs with ZUS arrears. The conditions concern the status of a micro-entrepreneur, the limit of insured persons, revenue, and de minimis aid. However, ZUS may conduct explanatory proceedings and an audit. If you have arrears, consider settling them before submitting the application — this minimizes the risk of complications.
Can a partner in a civil partnership use the contribution holiday?
Yes. Partners in civil partnerships are registered in CEIDG and pay ZUS contributions for running a business. By meeting the conditions of a micro-entrepreneur, they have the right to contribution holidays. Each partner submits a separate RWS application.
Contribution holiday vs. income tax — do you have to pay PIT on the exempted contributions?
No. The amount of contributions paid from the state budget as part of the contribution holiday does not constitute taxable income. You do not have to pay income tax (PIT) on it. At the same time, contributions financed from the state budget cannot be classified as tax-deductible costs or deducted from your income.
If, during the contribution holiday month, you normally deduct social contributions from your income (e.g., on the tax scale or flat rate), you will lose the right to the deduction for that month. Nevertheless, the balance is positive — the savings of 1,926.76 PLN on contributions are many times higher than the lost tax deduction (approx. 231–366 PLN, depending on the PIT rate).
How much really stays in my pocket after factoring in the lost deduction?
The real net savings from the contribution holiday is the amount of exempted contributions minus the lost tax deduction. For an entrepreneur on standard ZUS, it looks like this:
| Form of taxation | Exempted contributions | Lost deduction (tax value) | Real net savings |
|---|---|---|---|
| Tax scale (12%) | 1,926.76 PLN | ~231 PLN | ~1,696 PLN |
| Tax scale (32%) | 1,926.76 PLN | ~617 PLN | ~1,310 PLN |
| Flat tax (19%) | 1,926.76 PLN | ~366 PLN | ~1,561 PLN |
| Lump sum (e.g., 12%) | 1,926.76 PLN | ~231 PLN | ~1,696 PLN |
Even in the worst-case scenario (32% PIT rate), the net savings amount to over 1,300 PLN. At Progress Holding, we calculate the real benefit of the contribution holiday individually for each client — taking into account the form of taxation, the ZUS scheme, and planned income.
Summary — what do you need to do to use the contribution holiday in 2026?
The ZUS contribution holiday is a simple and legal saving of up to 1,926.76 PLN per year. Check your de minimis limit, choose the month with the highest contributions (after switching to the standard ZUS, if that’s your situation), and submit the RWS application via PUE ZUS a month in advance. Remember the health contribution — you always pay this. Inform your accountant or delegate the application submission to your accounting office to avoid mistakes in the DRA declaration.
Do you need help submitting the RWS application, verifying your de minimis limit, or choosing the optimal month for your contribution holiday? Contact us at Progress Holding by calling +48 603 232 418 or emailing office@progressholding.pl. We handle sole proprietorships and partnerships — we will help you squeeze the maximum out of this relief.
