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Hold up on ZUS contribution holidays

26.03.2024

The Ministry of Development and Technology has yet again revised its draft legislation regarding one-month holidays from paying contributions to Social Insurance Institution (ZUS). This benefit, initially intended for microbusinesses, has undergone several modifications in its eligibility criteria. The latest (third) version of the draft amendment limits the benefit to employers who reported a maximum of 10 insured persons to ZUS in the previous month. This replaces the previous version’s requirement that the number of insured persons be under 10 on the application date. The Ministry of Family, Labour and Social Policy expressed concern that the previous requirement could incentivize employers to give employees one day of unpaid leave only to meet the eligibility threshold. This reasoning may seem questionable. – Łukasz Chruściel, comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.