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ZUS contribution exemption for small entrepreneurs

The act introduces a one-month annual exemption from paying social security, Labor Fund, and Solidarity Fund contributions for small business owners. The exemption is state-funded, allowing entrepreneurs to reduce their operating costs while maintaining insurance coverage.
Key points
Who qualifies: entrepreneurs with up to 10 employees, annual income up to 2 million euros, who did not work with a former employer when starting their business.
How it works: one month per year without paying ZUS, Labor Fund, and Solidarity Fund contributions – the state covers these payments.
Application is submitted electronically one month in advance through ZUS online system.
Exempted contributions are not taxed – no income tax applies to these amounts.
Changes take effect 4 months after the act's publication.
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98%
VOTING RESULTS
2024-05-09
For 432
Against 7
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o systemie ubezpieczeń społecznych oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 275
Process start date: 2024-03-29
Voting date: 2024-05-09
Voting no: 16
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about ZUS contribution exemption for small entrepreneurs

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 275.

When did the legislative process begin?

The process officially started on 2024-03-29.

What are the main provisions?

Key points include:

  • Who qualifies: entrepreneurs with up to 10 employees, annual income up to 2 million euros, who did not work with a former employer when starting their business.
  • How it works: one month per year without paying ZUS, Labor Fund, and Solidarity Fund contributions – the state covers these payments.
  • Application is submitted electronically one month in advance through ZUS online system.
  • Exempted contributions are not taxed – no income tax applies to these amounts.
  • Changes take effect 4 months after the act's publication.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 275

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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