What is the contribution holiday?
The ZUS contribution holiday, in force since late 2024, allows entrepreneurs registered in CEIDG to skip social security contributions for one chosen month per calendar year. For that month the contributions are financed by the state budget, and the entrepreneur keeps continuous insurance coverage — the period counts towards the pension record.
Who qualifies in 2026?
- a sole trader registered in CEIDG,
- reporting no more than 10 insured persons (including themselves),
- with revenue not exceeding EUR 2 million in one of the last two years,
- not providing services to a former employer within the scope of previous employment.
Entrepreneurs paying preferential ZUS or Mały ZUS Plus can also apply — the holiday does not interrupt those reliefs.
What is covered?
The exemption covers social security contributions (pension, disability, accident and voluntary sickness insurance) plus the Labour Fund and Solidarity Fund. The health insurance contribution remains payable as usual — this is the most common misunderstanding.
How and when to apply?
The RWS application is filed electronically via PUE/eZUS in the month preceding the chosen month. To take the holiday for July 2026, you must apply by 30 June. ZUS processes the application automatically.
Key points
- The relief is de minimis aid — you need available headroom in the EUR 300k / 3-year limit.
- Settlement documents (DRA/RCA) must still be filed for the exempted month.
- The exemption is calculated on the minimum base — voluntary higher bases cannot be topped up.
At LinTax we help clients plan the timing and prepare the RWS application. If you run a sole proprietorship and have not used the holiday in 2026 yet — get in touch.