In brief

• The article covers the deadline for micro-entrepreneurs to file for the 2026 contribution holiday covering December.
• The application for December must be filed by 30 November, and an unused relief lapses at year's end.
• Estimates of the possible saving reach up to about 2,000 zloty in a single month.

The deadline that cannot be missed

Micro-entrepreneurs may, once a year, stop paying contributions for their own social insurance, the Labour Fund and the Solidarity Fund, a relief known as contribution holidays (Przedsiębiorcy mają coraz mniej czasu. Można zaoszczędzić na składkach ZUS. Ważny termin mija w listopadzie – net.pl). The relief has been available since December 2024 (Wakacje składkowe w grudniu – przedsiębiorcy z Podlasia mają czas do końca listopada – bstok.pl). A business does not have to suspend its activity and can keep issuing invoices and serving clients.

The Social Insurance Institution (ZUS) reminds that the application for the December exemption must be submitted by 30 November at the latest. The filing works a month ahead: an application sent in November covers December. Filing later, in December, shifts the relief to January, according to the rules described by ZUS.

How much can be saved

Polskie Radio estimates the saving may reach up to 2,000 zloty in a single month at most (Nawet 2 tys. zł oszczędności. To ostatni moment na "wakacje składkowe" – polskieradio.pl). Dziennik Powiatowy gives a similar maximum figure, close to 2,000 zloty, for an entrepreneur who uses the relief in December (Listopad to ostatni miesiąc na złożenie wniosku, by skorzystać z wakacji składkowych jeszcze w tym roku – dziennikpowiatowy.pl).

Rules of the relief

The exemption applies to only one month of the year, chosen by the entrepreneur. An unused exemption does not carry over to the next year and lapses. The application is filed online, and missing the deadline means losing the relief for 2026.

Katarzyna Krupicka, regional press spokeswoman for ZUS in the Podlaskie Voivodeship, points to the same rule: after November, the option to use the relief in 2026 ends. Faktura.pl notes that micro-entrepreneurs who have not yet used the relief have a last chance to be exempt from part of their contributions (Wakacje składkowe za grudzień. Czas na złożenie wniosku upływa 30 listopada – faktura.pl).