ZUS Contribution Holidays 2026
who qualifies and how to file the RWS request
Contribution holidays give a sole trader one month a year free of social-insurance contributions — without closing the business and without losing any benefits.
Contribution holidays ("wakacje składkowe") let a sole trader skip social-insurance ZUS contributions for one freely chosen month per calendar year. This is not a suspension of your business — that month you keep working, issuing invoices and earning. The state budget covers the contributions for you, so the month still counts toward your pension and benefits as if you had paid them. One catch trips up half of all entrepreneurs: the health contribution (składka zdrowotna) is still due.
What contribution holidays actually are
Contribution holidays have been in force since November 2024 (art. 17a of the Social Insurance Act). In short: for one month a year you don't pay your own social contributions, yet your insurance stays uninterrupted. Nothing has to be suspended or closed — the firm runs as usual.
The relief is voluntary, available once a year and covers a single month. You cannot bank several months or carry an unused right into the next year. It works regardless of your form of taxation — scale, flat tax (podatek liniowy) or ryczałt.
Who qualifies in 2026
To get the holiday for a chosen month, at the moment you file the request you must meet all of the following:
- A CEIDG registration — the relief is for sole proprietorships (also court enforcement officers). Companies (sp. z o.o.) cannot use it.
- No more than 10 insured persons reported for social insurance in the month before you apply — including yourself.
- Revenue up to EUR 2 million in at least one of the two years before the application year (or no business income at all in the last two years — e.g. a fresh start).
- You are not working for a former employer for whom you were on an employment contract this year or the previous one.
- You have de minimis headroom — the exemption is state aid, and your de minimis aid over the last three years must not exceed EUR 300,000.
Importantly, you can use it even while on the start relief (ulga na start), on preferential contributions or in Mały ZUS Plus — contribution holidays don't clash with those.
Which contributions are covered — and which aren't
The exemption covers only social-insurance contributions and two funds. The health contribution stays — you pay it for the holiday month just like any other.
| Contribution | Covered? | Amount (full ZUS 2026)* |
|---|---|---|
| Pension / emerytalna (19.52%) | ✅ yes | PLN 1,103.27 |
| Disability / rentowa (8.00%) | ✅ yes | PLN 452.16 |
| Accident / wypadkowa (1.67%) | ✅ yes | PLN 94.39 |
| Sickness / chorobowa (2.45%, voluntary) | ✅ yes | PLN 138.47 |
| Labour Fund + Solidarity Fund (2.45%) | ✅ yes | PLN 138.47 |
| Health / zdrowotna | ❌ no | paid as usual (min PLN 432.54) |
*Full-ZUS amounts on the 2026 base of PLN 5,652. On preferential contributions the base (PLN 1,441.80) is lower, so the saving is smaller too. See the full breakdown in ZUS contributions 2026 — full table.
How much you really save in 2026
For an entrepreneur on full ZUS, social contributions plus the funds total roughly PLN 1,926.76 a month in 2026. That is exactly what stays in your pocket during the holiday month — provided you remember to pay the health contribution.
On preferential contributions the saving is clearly lower (the base is 30% of the minimum wage), but the principle is the same: once a year you skip the social part. If your firm has a leaner month — December after the holidays, February after the season — that's a good time to use the relief.
Can you keep working and invoicing during the holiday month?
Yes — and this is the most common misunderstanding. Contribution holidays are not a break in activity. During the exempt month you run the business normally: take on jobs, issue invoices, earn revenue. The only change is that the state budget, not you, finances the social contributions for that month.
As a result, the exempt month fully counts toward your pension record and the basis for benefits (sickness, maternity). You lose no entitlements — one of the biggest advantages over suspending the business, where insurance cover breaks off.
How to file the RWS request, step by step
The request is called RWS and can be filed only electronically — through your payer profile on PUE ZUS (eZUS). There is no paper route.
- Deadline: file it in the month before the holiday month. Want December free of contributions — file RWS in November.
- Where: log into PUE ZUS as a payer, pick the RWS request in the wizard and indicate the month to be exempt.
- New in 2026: since 26 June 2026 the RWS form is version 3.0. It adds a "PKD version" field, where you state whether your firm uses PKD 2007 or PKD 2025 codes — check this in CEIDG before sending.
- After filing: ZUS reviews the request and settles the exemption. You still file the monthly settlement declaration for the holiday month — with the health contribution shown.
Common mistakes with contribution holidays
- Filing in the wrong month: RWS must be filed in the preceding month, not the same one. Late = no exemption.
- Forgetting the health contribution: the relief does not cover zdrowotna — skip it and you build up arrears with interest.
- Exceeding the de minimis limit: if you've already used up your state-aid limit over the last 3 years, ZUS will refuse.
- Confusing it with suspension: this is not a suspension — don't report a break in CEIDG "just in case".
- Wrong PKD version: in RWS 3.0 pick the correct code version (2007 or 2025) matching your CEIDG entry.
Frequently asked questions
How many times a year can you use contribution holidays?
Once per calendar year, for one freely chosen month. An unused right does not carry over to the next year.
Do you still pay the health contribution during contribution holidays?
Yes. The exemption covers only social-insurance contributions plus the Labour and Solidarity Funds. You pay the health contribution as usual.
Can I work and issue invoices during the exempt month?
Yes. Contribution holidays are not a suspension — you work, earn and invoice without limits.
When should I file the RWS request?
In the month before the one to be exempt, only through PUE ZUS (eZUS). For December, file in November.
Will contribution holidays lower my future pension?
No. The state budget finances that month's contributions, so it counts toward your pension and benefit basis as if you had paid them yourself.
Summary
Contribution holidays are the simplest legal saving for a one-person firm — in 2026 up to about PLN 1,900 once a year, with no loss of benefits and no break in activity. The key is filing the RWS request in the right month via PUE ZUS and remembering the health contribution. Not sure whether you qualify or which month gives the most? Get in touch — we'll pick the best month and file the request for you.