Since 26 June 2026, entrepreneurs applying for the ZUS contribution holiday use the new RWS 3.0 form. The key change is a new field requiring the applicant to select the applicable PKD classification: PKD 2007 or PKD 2025.
What changed in the RWS form?
ZUS added a “PKD version” field to the section concerning de minimis aid. The choice between PKD 2007 and PKD 2025 will remain available until 31 December 2026. After that date, entrepreneurs will use PKD 2025.
When should the application be submitted?
The RWS application must be filed electronically through the payer’s eZUS account in the month preceding the month selected for the exemption. Check the PKD version and de minimis aid details before submitting the form.
What does the relief cover?
The contribution holiday may cover the entrepreneur’s own social insurance contributions and contributions to the Labour Fund and Solidarity Fund. It does not cover health insurance or contributions due for employees.
Practical checklist
- confirm that your business meets the eligibility conditions;
- verify your current PKD code and classification version;
- prepare information on de minimis aid;
- submit RWS one month before the selected relief month;
- retain the submission confirmation and monitor the status in eZUS.
Need help with ZUS, Polish accounting or PKD changes? Contact Sigma-B in Warsaw: +48 575 75 8880 or biuro@sigma-b.com.
Source: Social Insurance Institution (ZUS), 26 June 2026. This article is for information purposes and does not replace individual advice.
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