In brief

• The ZUS contribution holiday ("wakacje składkowe"), in effect since November 2024, has cost the state budget roughly PLN 4.5 billion.
• Well-performing companies and people working on B2B contracts also use the relief.
• Critics and defenders of the relief disagree on whether the programme should be kept in its current form.

The costs of the relief are rising

The contribution holiday allows an entrepreneur not to pay social security contributions for one month. It has been in effect since November 2024. Since the programme began, it has cost the state budget roughly PLN 4.5 billion (Wakacje od ZUS budzą wątpliwości. Kosztowały budżet już 4,5 mld zł – biznes.interia.pl) (Wakacje od ZUS kosztowały już 4,5 mld zł. Ekonomiści i związkowcy krytykują ulgę – money.pl).

The relief also reaches firms that do not need it

The relief is used not only by businesses temporarily facing financial difficulties. Well-performing companies and people working on B2B contracts also take advantage of it. It is this group that raises the greatest doubts about whether the relief should be financed from public funds.

Criticism from trade unionists and economists

Trade unionists and economists believe the current form of the relief needs rethinking. In their view, the state should not continue financing it in this form, because it does not go only to firms in difficult situations.

Defence from the SME Ombudsman's office

The Office of the SME Ombudsman defends the relief. In its view, contribution holidays remain an important instrument of support for micro and small enterprises during temporary difficulties.

The question of further funding

The debate centres on whether the programme should be kept in its existing form. Critics point out that, at costs on the order of PLN 4.5 billion, the relief requires review: who receives it, and whether it is really needed.