ZUS contribution holiday Dec 2026: RWS by 30 Nov | Bookeper

Wakacje składkowe for December 2026: file the RWS application by 30 November

Updated: Reading time: 9 minAuthor: Bookeper editorialLegal status:
In this guide
In short

Wakacje składkowe (the ZUS contribution holiday) exempt you from paying your own ZUS social insurance contributions for one month a year. If you do not want to pay them for December 2026, file the RWS application in eZUS in November, no later than 30 November 2026. You pay your health insurance contribution (składka zdrowotna) for December as usual, and you still file the ZUS DRA settlement documents for December.

What are wakacje składkowe?

It is a relief for people whose business is registered in CEIDG. Once per calendar year you can pick one month in which you do not pay:

  • compulsory pension, disability and accident insurance contributions,
  • the voluntary sickness insurance contribution (chorobowe), if you are covered by it in the month you file and in the month before,
  • Fundusz Pracy and Fundusz Solidarnościowy contributions, if you pay them.

The state budget covers the waived contributions. They count towards your future pension, and you keep your right to benefits. You do not have to suspend your business. In the holiday month you can work as usual and issue invoices.

Who can use it?

You check the conditions yourself. ZUS assesses them after you file. For an application for December 2026 you must meet all of them:

  • You are registered in CEIDG and you are a contribution payer on the day you file.
  • In October 2026 you were covered by pension, disability and accident insurance from your business for at least one day.
  • In October 2026 you reported no more than 10 people for insurance, including yourself. Count everyone reported for at least one day in October: yourself, employees, contractors on an umowa zlecenie and people who work with you (osoby współpracujące). Do not count zlecenie contractors who are pupils or students under 26, or people on maternity benefit (zasiłek macierzyński), parental leave or unpaid leave.
  • Your business revenue (przychód) in 2024 or 2025 did not exceed the equivalent of EUR 2 million (one of those years is enough), or you had no revenue in either year.
  • In 2025 and in 2026 up to the day you file, you did not work through your business for a former employer for whom you did the same work under an employment contract in the year you started the business or the year before.
  • You have unused de minimis aid allowance of at least the waived contributions. Wakacje składkowe count as de minimis aid, and the limit is EUR 300,000 over 3 years.
  • You have not used wakacje składkowe in 2026 yet. You get one month per year.

Which ZUS scheme qualifies?

Full ZUS

Wakacje składkowe for December
Yes

Preferential ZUS (preferencyjny, 24 months)

Wakacje składkowe for December
Yes

Mały ZUS Plus

Wakacje składkowe for December
Yes

Ulga na start

Wakacje składkowe for December
No, if you were on ulga na start for the whole of October 2026

On ulga na start you are not covered by social insurance and pay only the health contribution. Wakacje składkowe require at least one day of pension, disability and accident insurance in the month before you file. Your tax form (tax scale, flat tax, ryczałt) does not matter.

How much do you save?

The exemption is calculated from the lowest contribution base that applies to you.

Amounts for December 2026 according to ZUS (at an accident insurance rate of 1.67%):

Full ZUS

Base
5,652.00 zł
With chorobowe
1,926.76 zł
Without chorobowe
1,788.29 zł

Preferential ZUS

Base
1,441.80 zł
With chorobowe
456.18 zł
Without chorobowe
420.86 zł

Mały ZUS Plus

Base
from 1,441.80 zł to 5,652.00 zł
With chorobowe
depends on your base
Without chorobowe
depends on your base

The full ZUS amount includes Fundusz Pracy and Fundusz Solidarnościowy. On preferential ZUS these funds are usually not paid. If your accident insurance rate is different, the amount changes slightly.

Wakacje składkowe do not cover:

  • the health contribution, which you pay for December as usual,
  • contributions for your employees and contractors,
  • the duty to file settlement documents for December.

How to file the RWS application in eZUS, step by step

You can file RWS only from the payer account in eZUS (PUE ZUS). ZUS will not examine an application filed in any other form. The eZUS menus are in Polish, so the labels below stay in Polish.

  1. Log in to eZUS and open the Konto płatnika (payer account) tab.
  2. Open the wizard. In the side menu choose Katalog usług, then the Wakacje składkowe tab and the service "Złóż wniosek o zwolnienie z obowiązku opłacenia składek za wskazany miesiąc (RWS)". Click Przejdź do usługi. You can also type "RWS" in the Wyszukaj sprawę field.
  3. Choose the purpose: tick Wniosek if you are filing for the first time.
  4. Check the payer details. eZUS takes them from your account. Fill in anything missing. The phone number is optional, but ZUS says it can speed up your case.
  5. The exemption month is filled in by eZUS: the filing month plus one. An application filed in November is for December 2026. You cannot choose another month.
  6. Statements (oświadczenia). You confirm the revenue condition and the former-employer condition. False statements carry criminal liability. For de minimis aid, choose one option:
    • oświadczenie: give the total de minimis aid in euro you received from all bodies in the last 3 years (or that you received none). No attachments are needed;
    • zaświadczenia: attach certificates from the bodies that granted the aid. A printout from the SUDOP system is not a certificate, and ZUS will ask you to complete the application.
  7. De minimis information. Give the size of your business (a micro-enterprise has fewer than 10 employees and annual turnover or balance sheet total up to EUR 2 million), the PKD version (2007 or 2025) and your PKD code. Answer the questions about linked businesses, about mergers or divisions in the last 3 years, and about farming or fishing activity.
  8. Podsumowanie (summary). Check the data in the application preview. If something is wrong, click Wstecz. Then choose Podpisz i wyślij.
  9. Sign the application with an eZUS signature, Profil Zaufany, a personal signature (e-dowód) or a qualified electronic signature.
  10. Check the status. After sending, the application appears in the Sprawy płatnika tab. You will find the status under "Zwolnienie z obowiązku opłacenia składek za wskazany miesiąc".

Your representative can also file from your payer profile if they hold a ZUS PEL power of attorney.

What happens after you send it?

  • Formal gaps: ZUS will ask you to fix them and give you at least 7 days.
  • Full exemption: you get a notice in your eZUS account.
  • Refusal or partial exemption: ZUS issues a decision (decyzja). You can appeal within one month of receiving it, through ZUS.
  • Time: no longer than one month. ZUS can extend this to 2 months and will tell you.
  • Correction and withdrawal: possible only until the application is decided. ZUS ignores a second application for the same month, so choose Uzupełnienie/korekta wniosku or Wycofanie wniosku instead.

You still file documents for December

For December 2026 you file by the usual deadline, 20 January 2027:

  • a ZUS RCA with the holiday code for the budget-funded social contributions: 05 14 on full ZUS, 05 74 on preferential ZUS, 05 94 on Mały ZUS Plus,
  • a second ZUS RCA with your usual code and the health contribution (and chorobowe, if it was not waived),
  • ZUS RCA reports for other people, if you employ anyone,
  • a ZUS DRA that adds up these reports.

If you do not file these documents, ZUS will create them for you from the data it holds. They will not cover your employees. If ZUS refuses the exemption, you file the documents and pay contributions for December on the usual terms, even if you appeal.

Deadline: 30 November 2026

ZUS only examines applications filed in the month before the exemption month. For December 2026, file RWS in November, no later than 30 November 2026. eZUS assigns an application filed on 1 December to January 2027. ZUS will not examine an application filed two months early.

Bookeper and wakacje składkowe

Bookeper does not file the RWS application for you and does not decide whether ZUS grants the exemption. You fill in, sign and send the application yourself in eZUS. In the Bookeper app we are building a free check of the conditions: it will show which conditions are visible in your business data and which you have to confirm yourself, such as de minimis aid and the former-employer rule.

Check if you qualify: 0 zł

No card needed. You still file RWS yourself in eZUS.

Frequently asked questions

Do I pay the health contribution in the holiday month?

Yes. Wakacje składkowe do not cover the health contribution. For December 2026 you pay it in the usual amount and by the usual date.

Do I have to file a ZUS DRA for December?

Yes. By 20 January 2027 you file the ZUS DRA and the ZUS RCA reports, including the report with holiday code 05 14, 05 74 or 05 94.

I am on ulga na start. Can I file RWS for December?

If you were on ulga na start for the whole of October 2026, you do not meet the social insurance condition for the month before the application, so you will not get the exemption for December.

Can I file on 1 December and get the exemption for December?

No. An application filed in December is for January 2027. For December 2026 the deadline is 30 November 2026.

Do I have to suspend my business?

No. In the holiday month you run your business as usual, issue invoices and earn revenue.

Can someone file RWS for me?

Yes, a representative with a ZUS PEL power of attorney, from your payer profile in eZUS. The statements in the application still concern you.

Sources

  1. ZUS: wakacje składkowe, conditions and the RWS application (updated 26 June 2026): https://www.zus.pl/-/zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus-wakacje-sk%C5%82adkowe
  2. ZUS, "Jak wypełnić wniosek o zwolnienie z obowiązku opłacenia składek za wskazany miesiąc (RWS)", PDF guide, application version 3.0: https://www.zus.pl/documents/10182/24202/Instrukcja+wype%C5%82niania+wnioksu+RWS+o+wakacje+sk%C5%82adkowe.pdf/
  3. ZUS: RWS application version 3.0 with the "Wersja PKD" field (26 June 2026): https://www.zus.pl/-/wakacje-sk%C5%82adkowe-nowy-wniosek.-od-kiedy-obowi%C4%85zuje-i-jak-go-wype%C5%82ni%C4%87
  4. ZUS, "Składki na ubezpieczenia społeczne" (2026 amounts): https://www.zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia
  5. biznes.gov.pl, "Uzyskaj miesięczne zwolnienie z opłacania składek ZUS w ramach wakacji składkowych": https://www.biznes.gov.pl/pl/portal/ou710
  6. gov.pl, Ministry of Development and Technology, "Wakacje składkowe": https://www.gov.pl/web/rozwoj-technologia/wakacje-skladkowe
  7. Ustawa z dnia 9 maja 2024 r. o zmianie ustawy o systemie ubezpieczeń społecznych oraz niektórych innych ustaw (Dz.U. 2024 poz. 863): https://dziennikustaw.gov.pl/DU/2024/863
  8. Ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych (Dz.U. 2026 poz. 199, as amended): https://dziennikustaw.gov.pl/DU/2026/199

This is a guide, not tax or legal advice. Current as of 11 November 2026. ZUS decides on the exemption.

Check if you qualify: 0 zł

No card needed. You still file RWS yourself in eZUS.

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