Entrepreneurs included in the CEIDG, with up to 9 employees, can take a month-long exemption from paying social security contributions (except for health insurance) every year. In 2024, a holiday on paying insurance contributions can be taken by entrepreneurs from 1 November 2024. The holiday will apply for one month – December 2024.

A holiday on paying social security contributions (Zaklad Ubezpieczen Spolecznych, ZUS) provides that an entrepreneur may, once a year, in a selected month, not pay social security contributions for himself. An application for the benefit can be submitted regardless of the form of taxation: income tax (PIT), lump sum (ryczałt), tax card (karta podatkowa).

Thus, there is a one-month exemption from paying contributions for one's own compulsory insurance – pension, disability, accidents at work, one's own voluntary insurance in case of temporary disability, the Labour Fund and the Solidarity Fund. Contributions for health insurance are paid, they are not covered by the holidays. The exemption applies to the smallest tax base, which is obligatory for an entrepreneur. Contributions for the month for which the entrepreneur receives the benefit will be paid from the state budget.

In 2024, entrepreneurs will be able to take advantage of the holidays in December, and applications for this benefit should be submitted in November. Applications must be submitted electronically from November 1, 2024 by submitting an application (RWS) on the electronic services platform Platformie Usług Elektronicznych (PUE)/eZUS.