Contribution vacation 2024 - Wakacje składkowe 2024

Contribution vacation - exemption from paying Social Security contributions      

Beginning from November 1st, 2024, entrepreneurs will be able to apply for an exemption from social security contributions for one selected month in a calendar year. This applies to those who run a sole proprietorship or employ up to nine people.

Under the new regulations, entrepreneurs will be allowed not to pay social security contributions for themselves once a year for a previously selected month. The relief will be available regardless of the chosen form of income taxation (general rules, linear, flat rate (ryczałt)).

When entrepreneurs submit an application, they can obtain exemption from paying contributions to:

1. their own compulsory social insurance: pension, disability and accident insurance;
   
2. their own voluntary sickness insurance;
3. Labor Fund and Solidarity Fund.

During the contribution vacation, the entrepreneur will have to pay healthcare contributions.

The exemption covers contributions on the lowest assessment base that applies to the entrepreneur. The contributions for the month for which the entrepreneur obtains the exemption will be paid from the state budget. The entrepreneur will not lose out on this, because:

1. will be able to run his business and earn revenue, issue invoices, etc;
2. the contributions financed in this way count towards a future pension or annuity.
   

The contribution vacation applies only to the social security contributions of each entrepreneur themself. They cannot obtain an exemption from the contributions they pay for employees, co-workers and contractors.

This relief is defined as “de minimis” aid, so in the application the entrepreneur will provide information, on other forms of public assistance he has benefited from.

Important!

In 2024, entrepreneurs can take advantage of the premium vacation only for December, and applications for this relief should be submitted in November.

Who and how can apply?

The relief applies to entrepreneurs registered in the CEIDG register who employ up to 9 employees.

The entrepreneur or the proxy/attorney of the entrepreneur will be able to file electronically on the Platform for Electronic Services (PUE)/eZUS - only from the Payer's account (Płatnik). As of November 1, the form RWS will be made available for application. (RWS is the name for the application for exemption from the obligation to pay contributions for a chosen month).

The application must be submitted before the selected month of exemption from contributions. That is, for example, if you want to obtain a premium vacation for December 2024, the application must be submitted in November.

Important!

Partners of civil partnerships can also apply for exemption from paying premiums. It is important that they submit the application from their payer account on PUE/eZUS, and not from the account of the company of which they are partners.

How they process the applications?

The applications are processed automatically by ZUS and all information on this matter will be made available on the payer's account on PUE/eZUS. Additional information about the delivery of a new message on PUE/eZUS will be sent to the e-mail or phone number that the entrepreneur has provided on his/her PUE/eZUS account. 

If the application of the entrepreneur for an exemption from paying contributions gets denied or a partial exemption is granted, a decision will be issued on the matter. That will be also available in the payer's account on PUE/eZUS.

The decision can be appealed within a month from the day it is delivered. After this date, the decision becomes final.

Additional service

Please be informed, if you would like to use the exemption from social insurances for one month in 2024, please let us know until November 20^th.

Place the order

Please place your order here: https://szabo.pl/index.php/product/contribution-vacation-rws/

Submitting the application the RWS form and the preparation of the modified DRA/RCA declaration is a time consuming process. For this additional service we are charging 80,- zł (net) service fee.

Legal Base

1. Ustawa z dnia 9 maja 2024 r. o zmianie ustawy o systemie ubezpieczeń społecznych oraz niektórych innych ustaw (Dz.U. z 2024 r. poz. 863).
   
2. Ustawa z dnia 14 czerwca 1960 r. Kodeks postępowania administracyjnego (Dz.U. z 2024 poz. 572).
   

Source: https://www.zus.pl/-/wakacje-sk%C5%82adkowe-zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus

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