It is expected that entrepreneurs will be able to take advantage of the vacation from ZUS as early as October 2024. Currently, the legislation is pending approval by the Senate, where no major changes are expected. The bill will then go to the President.
According to the bill’s authors, about 1,7 million entrepreneurs will benefit from the relief. The condition is that these entrepreneurs do not employ more than 9 people (in addition to themselves) and that their annual revenue does not exceed €2 million.
Rules of vacation from ZUS
Each calendar year, for a month of their choosing, an entrepreneur can opt out of paying social security contributions.
It is worth noting that this exemption will not affect the right to sick pay or the length of seniority, since these contributions will be covered by a subsidy from the state budget.
Unfortunately, the government has decided that the exemption will not cover health contributions.
There is also a limitation if the contribution base declared by the entrepreneur is higher than the lump sum for the year. In such a case, for a month of using this solution, state funding will be reduced to the lowest applicable contribution base. While taking advantage of the relief, the entrepreneur will not have to suspend his business, which means that he will still be able to generate income.
Vacation from contributions will also be available to B2B business associates, with the exception of those who perform or have performed activities for their former employers in the previous calendar year. This restriction is intended to prevent employees from being pushed out into self-employment. This restriction does not apply to situations where the services provided do not overlap with previous full-time duties.
Vacation from ZUS also applies only to the entrepreneur himself, and not to persons insured by him, such as employees.
How to apply?
The entrepreneur should apply for ZUS vacation electronically via ZUS PUE in the month preceding the one he wants to include in the relief. At the end of the contribution-free month, contribution obligations will automatically resume, without the need for a new application. However, it is important to remember that taking a contribution vacation does not relieve the entrepreneur from the obligation to file settlement declarations and registered monthly reports.
