Contribution holidays. What are the actual conditions that must be met to get contributory holiday benefits?
Holidays from ZUS contributions are intended for entrepreneurs who meet certain conditions. A person who applies for a credit holiday must be covered by pension, disability and accident insurance related to his business activities in the calendar month before the month in which the exception application is submitted. He may not insure more than ten people at a time, including himself. Income criteria must also be verified. You are entitled to exemption from contributions if in the last 2 calendar years before the year of application submission, the entrepreneur did not earn income from non-agricultural business activities or, at least in one year from the last 2 calendar years before the year. In the year of filing the application, he earned an annual income from non-agricultural business activities that did not exceed the equivalent of PLN 2 million euros. Contribution holidays are not available to persons who conducted business activities for a previous employer in the previous calendar year.