On January 4, 2024, on the website of the Chancellery of the Prime Minister, the premises for the bill on a holiday from ZUS (Social Security Institution) were published. According to these, entrepreneurs would not have to pay, among others, social security contributions for up to 3 months a year. The government will discuss the relevant bill during its meeting on January 9.
The project indicates that each entrepreneur will be able to benefit from a holiday from ZUS for a maximum period of 3 months a year. Importantly, at the moment, the project does not stipulate any requirements that need to be met to benefit from this relief. It has been written down in the project that “every entrepreneur conducting one-person business activity” is to have access to a holiday from ZUS. The exemption is to cover social security contributions, contributions to the Labor Fund, and Solidarity Fund.
In 2024, the total amount of ZUS contributions amounts to PLN 1,600.27 per month. Thanks to contribution holidays, entrepreneurs could save up to PLN 4,800.81 a year. This is a nod towards one-person business activities, allowing them to save resources in the face of an almost 13% increase in ZUS contributions in 2024.
Health contribution to be paid
However, the bill does not foresee exemption from the need to pay health contributions during the holiday from ZUS. According to the legislator’s plan, the final project is to be adopted by the government by the end of March 2024, which means that entrepreneurs could benefit from the relief this year. Moreover, if the entrepreneur fell ill during such a holiday, ZUS would pay him sick pay on general terms.
In my opinion, if the final project looks like it does in the premises, this solution may become popular among entrepreneurs. On the other hand, it’s worth considering the level of the ZUS base itself and for example reducing it by 25%. The effect on the state budget would be the same, but entrepreneurs would pay lower contributions throughout the year.
Piotr Juszczyk, Chief Tax Advisor At inFakt Company
