The relief in the form of one month's exemption from social insurance contributions for entrepreneurs - the so-called "contribution holidays" - has attracted huge interest since December 2024. Now the next stage begins: the Social Insurance Institution (ZUS) is starting inspections to verify whether the aid was granted in line with the conditions. If irregularities are found, the entrepreneur may be forced to repay the relief together with interest - the relief may turn out to be short-lived if you did not look after the conditions.
What does the inspection involve?
ZUS is analysing whether entrepreneurs who used the contribution holidays really met the conditions for support: the revenue limit (not exceeding the equivalent of €2 million in the last two years), the number of insured persons and correctly paid contributions. Applications accepted before July 2025 - when verification was weaker - are under particular scrutiny. An inspection may lead to proceedings ending in a decision to withdraw the relief, with an obligation to pay the contributions together with interest.
What does this mean for the entrepreneur?
For many micro-businesses this means a real risk: the relief looks like a "gift", but in practice it can turn into a liability.
- If you used the "contribution holidays" and your revenue or the number of insured persons has changed significantly - you are in a higher-risk group.
- If your documentation is unclear or you have no evidence that you met all the conditions - interest and repayment are possible.
- Even if everything was lawful, a lack of proper preparation can mean chaos in the event of an inspection.
How to protect yourself - our tips
- Review your relief application and the conditions - check the revenue limits, the insured persons, and whether the business was carried out for a former employer.
- Keep your documentation - revenue, insured persons, contracts, RWS applications - everything may be subject to inspection.
- If you notice a risk of non-compliance - or you have already been invited to provide explanations - contact an adviser and consider preparing a correction or an act of active remorse.
- Do not assume that the relief is a "safe month" - treat it as part of a strategy, not a one-off bonus.
- Build a financial plan in case you have to pay - even if you have no problem today, it is better to be prepared.
Our comment
The "contribution holidays" relief was a good idea - but like any public aid, it brings obligations and risk. ZUS is showing today that the time of informally relaxed rules is coming to an end.
At Global Tax Partners we support entrepreneurs in analysing the conditions of reliefs, preparing inspection documentation and protecting themselves against an unexpected repayment.
👉 If you have used the contribution holidays or are thinking about it - contact us before an inspection becomes a problem for you.
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