Starting November 1, 2024, entrepreneurs can apply to ZUS to obtain an exemption from social security contributions in the selected month. This means that, for the months covered by the “contribution holiday” relief, contributions (pension and disability pension) are not refunded from PFRON. PFRON can only refund contributions paid to ZUS by employers. This is a refund of contributions made under Art. 25a-25b and ch. 25d Law of 27 August 1997 concerning Vocational and Social Rehabilitation and Employment of Persons with Disabilities (Law Journal 2024, number 44, as amended) and Regulation of the Minister of Labor and Social Policy of 9 January 2009 concerning refund of social service insurance contributions for persons with disabilities disability (Journal of Law 2022, number 1502, as amended).