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Good to know Social insurance holidays in 2024

Social insurance holidays in 2024

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​​​by ​​​​Monika Spotowska

13 November 2024


Holidays from social insurance contributions have been available to sole proprietors since 1 November 2024. They offer a break from paying social insurance contributions. The exemption is voluntary and covers one month per year. 

Who is it f​or?


Social insurance holidays are available to sole proprietors that meet, among others, the following conditions:

  • registered no more than ten persons (including themselves) for insurance,
  • earned an annual income from their non-agricultural sole proprietorship not exceeding the Polish zloty equivalent of 2 million euro in at least one out of the last two calendar years preceding the year in which they applied for the exemption, or earned no income from their business in the last two calendar years,
  • did not carry out non-agricultural activities for their former employers.

Social insurance contributions for the month covered by the exemption are paid from the state budget.
Importantly, the exemption under the holiday from social insurance contributions constitutes so-called de minimis aid. This means that to enjoy the exemption, you must still have the relevant aid limit left at your disposal out of the total aid limit which is 300,000 euro over 3 years.


NOTE:
In 2024, the only month in which sole proprietors may use social insurance holidays is December. To benefit from the relief, you must apply no later than 30 November. 


If you would like to know more about the exemption, please contact us​.

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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