One-month holiday from paying ZUS contributions

The government is working on a solution to exempt micro-entrepreneurs and the self-employed from paying social insurance contributions for one month during the year.

As a result, small entrepreneurs will still be able to run their business and issue invoices while benefiting from the relief. In the month in which they take advantage of the relief, the social insurance contribution will be paid by the Social Insurance Institution (ZUS).

“The idea is that micro-entrepreneurs and the self-employed – like other working people – should also have the right to a holiday during which they will not be financially burdened with ZUS contributions,” said Prime Minister Donald Tusk. Then he added: “According to this law, every micro-entrepreneur, self-employed person – but this applies in general to people conducting business activities, running a business – will be able to choose this one month in a year free of ZUS contribution.”

Starting from 2025, ZUS will pay for the employee's sick leave

Currently, up to 33 days of sick leave per year are paid for by the employer. In the case of employees over 50, the employer only pays for sick leave for up to 14 days. The government will introduce a new solution starting from next year – the employee's sick pay will be paid by the Social Insurance Institution (ZUS) from the first day of the employee's sick leave.

“At  the moment, the burden of paying sick pay, i.e. the 80% of remuneration when the employee is on sick leave, falls on the entrepreneur up to 33 days per year. We believe that this should be the responsibility of ZUS and we will look for such a solution – work has started today and we will present a draft act to this effect  – so that the new rules can apply from next year,” emphasised the head of the Polish government.