🧾 What Are ZUS Holidays?

“ZUS holidays” mean a one-month exemption from the obligation to pay social insurance contributions (retirement, disability, accident, and sickness).

During this time, you still retain your health insurance coverage and can continue to run your business as usual.

💡 Note: The exemption applies only to social security contributions, not to the health insurance contribution — that one must still be paid as usual.

📅 How Does the “ZUS Holidays” Schedule Work in 2026?

The rule remains the same:

➡️ You must submit your application one month before the month for which you want to obtain the exemption from social security contributions.

For example:

Submit in December 2025 → No contributions for January 2026,

Submit in January 2026 → No contributions for February 2026,

Submit in February 2026 → No contributions for March 2026,

…and so on throughout the year.

💡 Example

Do you want to take your ZUS holidays in July 2026?

Then you must submit your application in June 2026.

This way, you won’t pay social security contributions for July, while your health insurance and business activity remain active.

⚠️ What Should You Keep in Mind?

Only entrepreneurs who pay social security contributions can benefit from ZUS holidays.

👉 If you’re using the “Start Relief” (ulga na start), you’re not yet eligible — you’ll gain the right after switching to the small ZUS (preferential contributions).

When choosing the exemption month, check whether in 2026 your small ZUS period ends and you’re transitioning to standard ZUS — this information is available in the podatkipodatki.pl system under the “Initial Data” tab.

It’s best to submit your ZUS holidays application in advance, electronically via PUE ZUS.

🧘 Why Is It Worth Taking Advantage of This?

• real savings of several hundred PLN,

• possibility to use the funds for investments or rest,

• fully legal and simple process,

• support for micro and small businesses during tougher months,

• a simple way to get a financial breather for one month of the year.

✉️ Where to Get Help?

Do you have questions or want help submitting your application?

The Polecony Księgowy Team will advise you on the best time to use your ZUS holidays in 2026 and help you prepare the application step by step.