BS&O Alert No. 11/2024

Only until the end of November can business judicial officers apply for exemption from paying Social Security contributions for December 2024 under the so-called contribution holiday. The contribution holiday is a new solution that allows exemption from paying contributions for one selected month per year. For more details, see the BS&O BDO Alert.


Other topics we cover include:
  •     PFRON clarifies the rules on de minimis aid for refunding ZUS contributions
  •     Costs of occupational medicine examinations do not count towards the contribution base
  •     More examinations will be carried out in occupational medicine
  •     Further changes in the rules for payment of health contributions of entrepreneurs
  •     Important interpretations and rulings
  •     Important dates for accountants