What changes will 2024 bring to ZUS?

Possibility to benefit from small ZUS plus

The Ombudsman for Small and Medium-sized Entrepreneurs recently expressed an important opinion regarding the use of small ZUS plus by entrepreneurs. The possibility of using Mały ZUS Plus in 2024 is available to people who used the Mały ZUS Plus relief in 2019–2021. This position was presented by the Ombudsman for Small and Medium-sized Entrepreneurs. Pursuant to Art. 18 section 11 point 6 of the Act on the social security system, persons who have determined the basis for calculating pension and disability insurance contributions under Mały ZUS Plus for 36 calendar months in the last 60 calendar months cannot apply to Mały ZUS Plus.

Holidays from ZUS

According to the information announced by the Council of Ministers, the so-called Holidays from ZUS, consisting in suspending the entrepreneur’s obligation to pay social security contributions for one month. These contributions will then be covered by the Social Insurance Institution. This information remains less optimistic than initially, when the Council of Ministers declared the introduction of holidays from ZUS for a period of three months.

It should be noted that not all entrepreneurs will benefit from not paying the contribution. By using the relief, the amount of tax and health insurance contributions may increase, which will significantly reduce the benefit from the relief proposed by the government.

At the same time, it should be noted that this has not been implemented yet and these are preliminary declarations of the Council of Ministers. There is also no information about any additional conditions for taking advantage of holidays from ZUS.