A person running a sole proprietorship has no right to annual leave within the meaning of the Labour Code, but can take a break whenever and for as long as they want. Nobody will pay for that time, and obligations to ZUS and the tax office in principle continue. For this reason, time off from the business is worth planning like any other expense: choose the type of break, identify which deadlines fall in that time, and warn the clients.
Why an entrepreneur has no "leave"
Annual leave, with 20 or 26 days, pay and compensation, is available to employees under an employment contract (umowa o pracę). A business owner organises their own work, so they do not need to ask or report any leave to any office. The consequence is simple: during work-free days there is no revenue, while fixed costs, including contributions, remain.
On B2B contracts the parties often write into the contract "break days", for which the fee is paid. That is a plain commercial clause, not Labour Code leave. If, however, the whole contract looks like employment (fixed hours, subordination, paid leave on the same terms as employees), it is easier for an inspector to argue that it is in fact an employment relationship. This problem is described in the article on a B2B contract reclassified as employment.
Three ways to take time off from the business
| Option | Formalities | Social contributions | Health contribution | Can you earn |
|---|---|---|---|---|
| Ordinary break | none | paid as usual | paid | yes |
| Contribution holidays | RWS application to ZUS in the preceding month | for the chosen month financed by the state budget | paid | yes |
| Business suspension | entry in CEIDG, at least 30 days | none | none | no, apart from receipts for earlier work |
Ordinary break
The simplest solution for a short trip. The firm is formally running, so you have to pay contributions and advances on time, file JPK_V7 (if the firm is an active VAT payer) and collect correspondence, including e-Doręczenia.
Contribution holidays (wakacje składkowe)
An entrepreneur may, once a calendar year, indicate one month for which they do not pay social insurance contributions or the Labour Fund and Solidarity Fund. The state budget covers the contributions for that month, so continuity of insurance and pension record are preserved. The conditions according to information from the Ministry of Development and Technology:
- CEIDG entry and micro-entrepreneur status;
- no more than 10 persons registered for insurance, including the entrepreneur;
- annual revenue not exceeding the equivalent of EUR 2 million;
- no activity for a former employer;
- RWS application filed via PUE/eZUS in the month preceding the chosen one, e.g. in July if the exemption is to apply to August.
The exemption does not cover the health contribution or contributions for employees. During the contribution holidays month you can work and issue invoices as normal, so it is a financial relief rather than mandatory rest. It is also de minimis aid, which means a free limit of that aid is required.
Business suspension
For a longer break, e.g. a two-month trip or caring for a close person, the activity can be suspended in CEIDG for at least 30 days. During this time no ZUS contributions or tax advances are paid and no VAT returns are filed. The activity, however, cannot then be performed, and suspension is not available to firms employing workers. The procedure step by step is described in the article on suspending business activity.
Deadlines that do not take a break
Most trouble is caused by obligations falling during the trip. Before the break, check in particular:
- ZUS contributions for the previous month, payable by the 20th day of the month;
- income tax advance or ryczałt, also by the 20th day;
- JPK_V7M or JPK_V7K, filed by the 25th day of the month;
- invoices in KSeF for clients expecting them on a specific day of the month;
- letters from offices and replies to summons, for which the deadline runs from service.
Some payments can be set up in advance in the bank, and the settlement can be delegated to an accounting firm on the basis of a power of attorney.
Example: three weeks off in August
Ms Ewa is a translator on the tax scale, pays full ZUS contributions and employs no one. She plans to rest from 4 to 24 August 2026.
- In July she files in PUE/eZUS the RWS application for contribution holidays for August. Thanks to this, for that month she will not pay social contributions (with voluntary sickness) or the Labour Fund and Solidarity Fund, which at the minimum base total PLN 1,926.76.
- Before leaving she pays the contributions and the advance for July and gives the accounting office the documents so that JPK_V7M for July reaches the tax office by 25 August.
- She informs regular clients of the break and sets an auto-reply in her email.
- She rejects suspension because the break is shorter than 30 days and she wants to invoice straight away after returning.
When the firm has employees
An entrepreneur who employs people under an employment contract has no leave themselves, but must grant it to the employees: 20 days with less than 10 years of service and 26 days with at least 10 years. When planning your own break you therefore also need to arrange cover and approve the team's leave plan. A firm with employees cannot suspend its activity, but contribution holidays are available if it reports no more than 10 persons for insurance in total.
How Good Balance can help
As part of sole proprietorship handling we help choose the type of break, file the application for contribution holidays or suspension, and during your absence we watch ZUS, advance and JPK deadlines as part of simplified accounting.