How to plan contribution holidays? Facilities for companies
– According to the introduced regulations, entrepreneurs will be able to take advantage of the relief once a year and not pay social insurance contributions for a selected month. This relief is available regardless of the form of income taxation, including for people settling their accounts on the basis of PIT, flat-rate tax or tax card – informs Beata Tęgowska, accounting and HR and payroll expert at Systim.pl.
“Contribution holidays” include exemption from paying contributions to one’s own compulsory social insurance (pension, disability and accident insurance), to one’s own voluntary sickness insurance and to the Labour Fund and the Solidarity Fund.
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ZUS debtors will also be able to benefit from contribution holidays
During the period of using the relief, the entrepreneur will only be required to pay the health insurance contribution. The exemption applies to the lowest base for calculating contributions, and these costs will be covered by the state budget, which will not negatively affect the entrepreneur's future retirement or disability benefits.
Contributions paid from the state budget as part of the "holiday" cannot be included in the company's costs. Moreover, this relief does not exempt the entrepreneur from the obligation to submit a settlement declaration to ZUS.
Applications for exemption can be submitted electronically via the Electronic Services Platform (PUE) or eZUS, from 1 November 2024. For 2024, entrepreneurs can only take advantage of contribution holidays for December, and applications in this regard should be submitted in November.
