In brief

• Holiday contributions (wakacje składkowe) allow an entrepreneur to skip paying social security contributions for their own insurance once a year, without suspending business activity.
• To cover December 2026, the application must be submitted in November, no later than 30 November.
• An unused exemption in 2026 expires and does not carry over to the following year.

Last chance this year

Thanks to holiday contributions, an entrepreneur can once a year stop paying contributions for their own pension and disability insurance, sickness insurance, as well as payments to the Labour Fund and the Solidarity Fund (Wakacje składkowe za grudzień. Czas na złożenie wniosku upływa 30 listopada – faktura.pl) (Wakacje składkowe w grudniu – przedsiębiorcy z Podlasia mają czas do końca listopada – bstok.pl) (Nawet 2 tys. zł oszczędności. To ostatni moment na "wakacje składkowe" – polskieradio.pl). The business does not need to be suspended: the owner can keep issuing invoices and serving clients. The relief has been in effect since December 2024, so this is already another year in which it can be used (Listopad to ostatni miesiąc na złożenie wniosku, by skorzystać z wakacji składkowych jeszcze w tym roku – dziennikpowiatowy.pl) (Przedsiębiorcy mają coraz mniej czasu. Można zaoszczędzić na składkach ZUS. Ważny termin mija w listopadzie – net.pl).

When to submit the application

If an entrepreneur wants the exemption for December 2026, the application must be submitted in November, i.e. one month earlier. An application submitted in December will only give the exemption for January. The application is submitted online, and the deadline is 30 November.

How much can be saved

In December, an entrepreneur can save up to several thousand zloty on contributions, and the relief covers one month in the year chosen by the entrepreneur.

What about an unused exemption

Anyone who does not submit an application by the end of November will lose the opportunity to use the relief in 2026. The exemption does not carry over to the following year.