Contribution vacation from ZUS 2024. Who and erstwhile can benefit from premium holidays

Since 1 November 2024, fresh regulations are in force to enable entrepreneurs to take advantage of the alleged premium holidays. The fresh relief provides that persons active in the business will be able to pay no debts to the Social Insurance Institution (ZUS) for 1 period a year, but for the wellness contribution. Moreover, ZUS debtors will besides benefit from this relief. However, the fresh rules do not cover all shareholders of companies, but only members of civilian companies.

Contribution vacations concern entrepreneurs who may, erstwhile a year, in their chosen month, not pay social safety contributions. The contributions from which an entrepreneur may be released shall include:

• Own compulsory social insurance (pension, pension and accident)
• Own voluntary sickness insurance
• Contributions to the Labour and Solidarity Fund

It is worth noting that this benefit applies only to social safety contributions of the entrepreneur and does not include contributions that the entrepreneur pays for his employees, co-workers or contractors.

Procedure for seeking relief

In order to benefit from premium holidays, the entrepreneur must submit an appropriate application to ZUS in electronic form. Paper applications will not be accepted. Entrepreneurs who do not apply in November will not be able to benefit from the relief for a given year.

Steps to take advantage of premium holidays:

1. Submission of an electronic application – The application must be submitted in electronic form in November to benefit from the relief for December.
2. Provide information on de minimis aid – In the application, the entrepreneur must supply information on another forms of State aid which he has benefited from.
3. Mandatory wellness premium – During the holiday, the entrepreneur must proceed to pay the wellness contribution.

Contribution holidays besides for debtors

The fresh relief provides for the anticipation of utilizing the vacation premiums besides for ZUS debtors. This means that even entrepreneurs with late payment of contributions can apply for exemption from the work to pay them for 1 period a year.

Limitations and exclusions

Contribution holidays do not include all shareholders. This relief is only available to civilian partnership shareholders, each of whom has to make an application individually. another forms of companies are not covered by the fresh rules.

The ZUS contribution vacation is simply a fresh relief that will enter into force from 1 November 2024, allowing entrepreneurs erstwhile a year to exempt themselves from paying social safety contributions, with the exception of wellness contributions. This relief is besides available to ZUS debtors, which provides crucial support to many entrepreneurs facing financial difficulties. Applications must be submitted in electronic form and decisions refused may be brought before the court. The fresh rules apply only to civilian partnership partners who gotta apply individually.