Contribution holiday (wakacje składkowe): one month without social ZUS

Once a calendar year, a JDG owner can skip social contributions for one month of their choice. You file the RWS application in eZUS in the month before the one to free.

Who can take it

• In the month before the application, the business owed pension, disability and accident contributions. Under ulga na start, when you pay the health contribution only, there is nothing to free.
• In the month before the application, at most 10 people were registered for insurance.
• In at least one of the two previous years, the business's revenue did not exceed the equivalent of EUR 2,000,000, or there was none.
• Through the business you do not work for a former employer on the same tasks done there under an employment contract in the year the business started or the year before.
• You have enough de minimis aid limit left for the freed contributions.

What it covers

In the chosen month you do not pay the pension, disability, accident and voluntary sickness contributions, nor the Labour Fund and Solidarity Fund. The state budget pays the social contributions for that month, on the lowest base of your scheme. You pay the health contribution as usual, by the 20th of the following month.

Step by step: the RWS application in eZUS

1. When. Only in the month before the one to free: for December you apply in November. eZUS fills in the month itself (the month of filing plus one). ZUS leaves an application filed in any other month unexamined.
2. Where. Log in to eZUS, open Konto płatnika, choose Katalog usług in the side menu, and in the Wakacje składkowe tab choose "Złóż wniosek o zwolnienie z obowiązku opłacenia składek za wskazany miesiąc (RWS)", then click Przejdź do usługi. You can also type "RWS" in Wyszukaj sprawę. A proxy with the general role in eZUS can file it for you.
3. Informacje ogólne. Choose Wniosek. Uzupełnienie/korekta wniosku and Wycofanie wniosku are for changing or withdrawing an application ZUS has not decided yet.
4. I. Dane przedsiębiorcy. eZUS takes them from your account; add what is missing. The phone number is optional but makes contact easier.
5. II. Treść wniosku. The month to free is already filled in and cannot be changed.
6. III. Oświadczenia. Read the statements and tick them. For de minimis aid choose oświadczenie and give the total de minimis aid in euro from the last 3 years (0 if none; an earlier contribution holiday counts too), or zaświadczenia and attach the certificates from the bodies that granted the aid. A SUDOP printout is not a certificate. ZUS handles an application with the statement faster.
7. IV. Informacje wymagane przy ubieganiu się o pomoc de minimis. Give the size of the business (a JDG is usually mikroprzedsiębiorstwo), the PKD version (2007 or 2025 until 31.12.2026, then 2025 only) and your main PKD code, links with other businesses, whether the business arose from a merger, takeover, split or transformation, and the answers to questions a)-d) on fisheries and agriculture.
8. V. Załączniki. Only with certificates.
9. Podsumowanie. Check the data and click Podpisz i wyślij. You sign with eZUS, profil zaufany, podpis osobisty (e-ID) or a qualified signature.
10. Status. You find the application under Sprawy płatnika → "Zwolnienie z obowiązku opłacenia składek za wskazany miesiąc".

Example: what to fill in

An example JDG on preferential ZUS, a programmer who took a contribution holiday once in 2025, applies in November 2026:

No letter to ZUS is needed: the RWS application is the only document. If ZUS asks you to complete formal gaps, choose Uzupełnienie/korekta wniosku, pick the application and click Koryguj. You can correct or withdraw it (Wycofanie wniosku, button Wycofaj) only until ZUS decides. ZUS skips a second application for the same month filed meanwhile.

ZUS's answer

• Freed in full: an information on your eZUS account (and an e-mail or text message, if you gave them), no decision.
• Freed in part or refused: ZUS issues a decision. You appeal to the court through ZUS within a month of receiving it.
• No answer within 2 months: you can appeal to the court against the lack of a decision.

Documents for the freed month

Only after ZUS has approved it, for the freed month you file:

• an RCA under the holiday code (05 14 on full ZUS, 05 74 on preferential ZUS, 05 94 on Mały ZUS Plus) with the contributions the state budget pays, in the amounts of ZUS's information;
• an RCA under your usual code with the health contribution (and sickness insurance, if it was not freed);
• RCA reports for employees and contractors, if you have any;
• a DRA without block X. The Labour Fund does not appear in the DRA.

You pay the health contribution by the 20th of the following month. If ZUS refuses, you settle and pay that month as usual.

In Norman

When you can apply for the next month, Norman says so quietly in the ZUS contributions status: in the Taxes tab's ZUS card and under Account → Taxes, section ZUS contributions. Once ZUS agrees, add that month in the Months without social ZUS part (button Add) and save. In the Taxes tab the freed month shows a Wakacje składkowe row.

In the freed month Norman counts the health contribution only: social contributions and the Labour Fund are 0 zł, and the DRA report has a note about it. Norman does not prepare the KEDU file for that month: you prepare the DRA without block X and the RCA reports in eZUS from ZUS's information. For PIT Norman deducts the contributions actually paid, so it deducts no social contributions for that month. You can also ask Norman about contribution holidays in the chat.

Norman does not check the number of insured people, the revenue in euro, the former employer or the de minimis limit: you declare them in the RWS application.

Sources: Social Insurance System Act, art. 16(4a), 17a, 17b, 18d, 32(2), 36d and 36e, ZUS: how to fill in the RWS application, ZUS: wakacje składkowe, questions and answers