According to the announcement of the current government, from November 1, micro-entrepreneurs, i.e. individuals running a sole proprietorship (entered into the CEIDG) will be able to waive the obligation to pay monthly social insurance contributions once a calendar year: retirement, disability, accident and, if the payment has been previously declared, also sickness insurance.

Who will be able to benefit?

Entrepreneurs who in the calendar month preceding the month of submitting the application had no more than ten insured persons registered for insurance (including themselves) and in the last two calendar years preceding the year of submitting the application did not generate income from non-agricultural business activities or in at least one of the last two calendar years preceding the year of submitting the application, generated annual income from non-agricultural business activities not exceeding the PLN equivalent of EUR 2 million.

What is the process of obtaining vacation from ZUS?

The entrepreneur will have to submit an application to ZUS using the electronic form available on the ZUS profile .

The entrepreneur’s application will have to contain the relevant data, i.e.

• name and surname;
• NIP and PESEL numbers (if these identification numbers have not been assigned – the series and number of the identity card or passport);
• indication of the calendar month in which the entrepreneur intends to benefit from the exemption from paying contributions
• a declaration that on the date of submission of the application the payer of contributions is a micro-entrepreneur; a declaration that the entrepreneur did not conduct business activity for the former employer.

The above declarations will be submitted under pain of criminal liability for making false declarations.

How long will entrepreneurs wait for the ZUS decision?

According to the bill, ZUS will have no more than 40 days to grant the relief (counting from the date of submission of a complete application). It will inform the insured person via its IT system. Importantly, the application cannot be withdrawn or amended. Therefore, the entrepreneur will not be able to, for example, make changes to the month in which they would like to use the relief. The entrepreneur will receive feedback regarding the application electronically on their information profile.

This article is for informational purposes only and does not constitute legal advice.

Legal status as of August 14, 2024.

Aleksandra Tomczyk

Trainee legal counsel
+48 22 856 36 60 | a.tomczyk@kglegal.pl