From 1 November 2024, entrepreneurs will be able to apply for a release from paying Social Security contributions as part of a contribution holiday.
The exemption covers one, freely chosen, month in a calendar year.
The exemption applies only to own insurance contributions entrepreneur. This means that the premiums of people the entrepreneur insures, such as employees, have to be paid for the period of redundancy.
A contribution holiday is an exemption from paying contributions to:
- compulsory pension and accident insurance
- Labour Fund and Solidarity Fund
- voluntary sickness insurance - if you were subject to sickness insurance in the month in which you applied for exemption and the month preceding it.
Contributory holidays do not include health insurance premiums!
The exemption covers a specific group of entrepreneurs, i.e. those who:
- in the calendar month preceding the month in which the exemption is applied for:
- were voluntarily or compulsorily subject to old-age, disability and accident insurance in respect of their non-agricultural business activities
- insured (in pension, disability and accident insurance or health insurance) not more than ten insured persons (including yourself)
- in at least one year of the last 2 years in the calendar years preceding the year in which the application for exemption is submitted, have earned an annual income from non-agricultural economic activity not exceeding the equivalent in Polish zlotys of EUR 2 million or have not achieved no business income in the last 2 years calendar
- did not, in the period from the beginning of the calendar year to the date of the application and in the preceding calendar year, carry out non-agricultural economic activities for the benefit of former employer.