Polish ZUS launches new RWS 3.0 application for vacation contribution scheme

The Social Insurance Institution (ZUS) has released a new version of the RWS (vacation contribution) application, RWS 3.0, for entrepreneurs taking advantage of the "wakacje składkowe" scheme. The update adds a field for the PKD code version (2007 or 2025) and is available through eZUS.

Since the programme began on 1 November 2024, more than 3.28 million applications have been submitted and 99.8 % processed. About 95 % of the examined cases received a full exemption from employer‑paid social contributions, amounting to a total relief value of over 4.2 billion złoty. In the Łódź region alone, 187 thousand applications were filed, resulting in exemptions worth roughly 247 million złoty. The scheme allows businesses to forgo contributions for one month each year (excluding health insurance), with the option to repeat in 2025 and 2026, and a third opportunity in 2026.

Regional spokesperson Monika Kiełczyńska of ZUS confirmed the high processing rate and the financial impact of the programme, emphasizing that the relief helps reduce operating costs while preserving social insurance continuity for entrepreneurs.