Preferential ZUS contributions in 2026 will allow your new company to save even tens of thousands of zlotys at the start. For the first 6 months, you may not pay social contributions, and for the next 24 months, you reduce them more than fourfold compared to full ZUS. In this article, I show specific amounts and simple examples.
The data in this article is current as of November 17, 2025, and results from published minimum wage rates and forecasts of the average wage for 2026. I rely on official government announcements, ZUS, and legal acts available on gov.pl and isap.sejm.gov.pl.
What do preferential ZUS contributions mean for new companies in 2026?
Preferential ZUS contributions are reduced social contributions calculated from 30% of the minimum wage instead of the full base. In 2026, they give a beginning entrepreneur savings of over a dozen thousand zlotys annually compared to full ZUS.
What are preferential ZUS contributions and how long do they last?
Preferential contributions apply to social insurance: pension, disability, sickness, and accident. Their assessment base is 30% of the minimum wage for work applicable in a given year. You can use this relief for 24 full calendar months, usually after the “start-up relief” (Ulga na start) ends.
- The preferential base in 2025 is 1399.80 PLN, i.e., 30% of 4666 PLN minimum wage.
- The preferential base in 2026 is 1441.80 PLN, i.e., 30% of 4806 PLN minimum wage.
- Preferential contributions do not include health insurance, which you pay according to separate rules.
- With preferential contributions, you do not pay into the Labour Fund, which further lowers the burden.
Who can benefit from preferential contributions in 2026?
You can benefit from preferential contributions as a natural person running a business if you meet several conditions. Foreigners running a sole proprietorship in Poland can also use the relief, provided they have legal residence and company registration.
- You have not conducted any non-agricultural business activity for at least 60 months before starting the new company.
- You do not perform the same activities for a former employer in your business that you performed under an employment contract in the current or previous year.
- You run the business as a natural person; the relief does not apply to partners of general partnerships, limited partnerships, partner companies, or single-member LLCs.
- You meet the conditions to be covered by social insurance from business activity as the main title.
What are the specific amounts of preferential ZUS contributions in 2026?
In 2026, preferential social contributions for new companies will amount to 456.19 PLN monthly with voluntary sickness insurance. Without this contribution, you will pay 420.87 PLN monthly, still with full coverage in terms of pension, disability, and accident insurance.
Preferential social contributions in 2025 and 2026 – comparison
The year 2026 brings an increase in the minimum wage to 4806 PLN, which automatically raises the preferential contribution assessment base. The table below shows the minimum preferential social contributions in 2025 and 2026, assuming payment of voluntary sickness insurance.
| Type of contribution | 2025 – base 1399.80 PLN | 2026 – base 1441.80 PLN |
|---|---|---|
| Pension (Emerytalna) | 273.24 PLN | 281.44 PLN |
| Disability (Rentowa) | 111.98 PLN | 115.34 PLN |
| Sickness (voluntary) | 34.30 PLN | 35.32 PLN |
| Accident | 23.38 PLN | 24.08 PLN |
| Total social with sickness | 442.90 PLN | 456.19 PLN |
| Total social without sickness | 408.60 PLN | 420.87 PLN |
Minimum health insurance contribution for new companies in 2026
The health insurance contribution for new companies does not benefit from preferential relief because it is calculated according to other rules. For 2025, the minimum health insurance contribution is 314.96 PLN monthly and is based on 75% of the minimum wage. From February 2026, the rule of 9% of the full minimum wage of 4806 PLN returns, which gives a minimum health insurance contribution of 432.54 PLN monthly.
In practice, this means that in 2026, the increase in health burdens will be more noticeable for many entrepreneurs than the slight increase in social contributions. That is why it is so important to fully utilize the ZUS reliefs you have as a new entrepreneur – especially the start-up relief and preferential contributions.
How much can you realistically save on ZUS thanks to reliefs in 2026?
With full ZUS in 2026, an entrepreneur’s social contributions amount to approximately 1926.76 PLN monthly. Preferential social contributions are 456.19 PLN monthly, so you save about 1470.57 PLN in each month the relief applies.
Full ZUS 2026 vs. preferential ZUS – annual comparison
The table below compares minimum social contributions with full ZUS and with preferential contributions in 2026. For simplicity, I assume that rates do not change throughout the year.
| Type of settlement | Social contributions cost 2026 (monthly) | Social contributions cost in 2026 (12 months) |
|---|---|---|
| Full ZUS 2026 (with Labour Fund) | 1926.76 PLN | approx. 23 121 PLN |
| Preferential ZUS 2026 | 456.19 PLN | approx. 5 474 PLN |
| Savings on preferential ZUS | 1470.57 PLN | approx. 17 647 PLN |
Savings of around 17.6 thousand PLN in one year make a real difference in your company’s liquidity. You can spend this money on marketing, your first employee, equipment, or a financial safety cushion. The health insurance contribution is the same in both variants, so the comparison applies only to social contributions.
Start-up relief and preferential contributions – estimated total benefit
If you first use the start-up relief (“Ulga na start”) for 6 months, you do not pay social contributions during this time. If you were to pay full ZUS immediately, such 6 months would mean a cost of about 11 561 PLN in social contributions alone. After the start-up relief, you switch to preferential contributions and for the next 24 months, you save about 1470.57 PLN monthly compared to full ZUS.
simply put, with constant rates from 2026, the total benefit from the start-up relief and preferential contributions amounts to about 46.9 thousand PLN during the first 30 months of running the company. In practice, future contribution increases may further enlarge this difference, so the scale of savings will often be higher than in this simple model.
How does the relief path work: start-up relief, preferential contributions, and Mały ZUS Plus?
A new entrepreneur in Poland can take advantage of three consecutive stages of reliefs: start-up relief, preferential contributions, and “Mały ZUS Plus”. A well-arranged path means that you pay full ZUS only after several years of running a business.
Stage 1: Start-up relief – 6 months without social contributions
Start-up relief (“Ulga na start”) is the first stage of support for new entrepreneurs. For 6 full calendar months, you do not pay social contributions, only health insurance, which significantly lowers monthly costs.
- Start-up relief applies to natural persons starting a business for the first time or after at least a 60-month break.
- You cannot perform services for a former employer to the same extent as previously under an employment contract.
- You register with ZUS with the insurance code appropriate for the start-up relief (no social, only health).
- After 6 months, you can automatically switch to preferential contributions if you still meet the conditions.
Stage 2: Preferential contributions – 24 months of reduced ZUS
After the start-up relief ends, you can pay preferential contributions for 24 months. During this time, your social contribution assessment base is 30% of the minimum wage, and the Labour Fund still does not apply to you.
- The period of 24 months is counted in full calendar months, regardless of company revenues.
- ZUS requires reporting a change of insurance code from start-up relief to preferential contributions.
- During this time, you can already employ employees, which does not affect your right to the relief.
- If you suspend the activity, the break does not stop the course of the 24-month relief period.
Stage 3: Mały ZUS Plus – lower contributions dependent on income
After preferential contributions end, you can switch to “Mały ZUS Plus” if you meet revenue conditions. From 2026, this relief will be available for a maximum of 36 months within the next 60 months of running a business.
- Mały ZUS Plus is available for revenues from the previous year not exceeding 120,000 PLN.
- The contribution assessment base depends on the income from the previous year but has a lower limit of 30% and an upper limit of 60% of relevant indicators.
- From 2026, the time of using Mały ZUS Plus in one cycle cannot exceed 36 months.
- After exhausting the limit, you return to full ZUS contributions, unless regulations change again.
At Progress Holding, we plan the entire relief path for the client already at the stage of opening the company. Thanks to this, you know exactly when the start-up relief ends, when preferential contributions end, and when you can enter Mały ZUS Plus. This is especially important if you run a company in Poland as a foreigner and do not yet know local regulations.
How to use preferential ZUS contributions in 2026 step by step?
To benefit from preferential ZUS contributions, you must plan the business start date well and correctly register with ZUS. It is not difficult, but it is easy to make a formal error that can deprive you of the relief.
Step 1: Plan the business start date
Start-up relief is granted for full calendar months, so the registration date matters. It often pays to start the business on the second day of the month so that the first incomplete month does not “eat up” part of the relief.
- Analyze when you will realistically start having revenues and adjust the start date to this.
- Remember that you can register the business online via CEIDG, also as a foreigner.
- At Progress Holding, we help choose the optimal start date, taking into account planned contracts and costs.
Step 2: Register with ZUS with the correct insurance code
After registering the company, you must send a notification to ZUS within 7 days. At this stage, you choose whether you use the start-up relief or immediately preferential contributions if the start-up relief does not apply to you.
- For start-up relief, you submit a notification only for health insurance.
- After the relief ends, you submit a new notification – this time for social insurance with a preferential base.
- If you are a foreigner, ensure you have a PESEL or NIP before notification – we also help with this at Progress Holding.
Step 3: Control deadlines and limits of available reliefs
ZUS does not remind you of the end of the relief, and an error in the declaration may mean paying contributions with interest. In practice, it is good to have a relief calendar and regularly check the correctness of the DRA declaration.
- Write down the start date of activity, the end of start-up relief, and the end of preferential contributions.
- Monitor your revenues if you plan Mały ZUS Plus.
- At Progress Holding, we take over control of deadlines and declaration corrections for clients, also in English.
How does it look in practice? Progress Holding experience
Based on an analysis of over 500 registration processes we have conducted at Progress Holding, we see a clear pattern. Clients who use the full relief path from the beginning have a much larger financial cushion in the first three years of business.
On what clients do we base our data?
We mainly serve sole proprietorships, IT freelancers, advisors, engineers, and small trade. A significant group consists of foreigners running a company in Poland, who often work in parallel with foreign clients. In such cases, optimal use of ZUS reliefs is crucial for the profitability of business in Poland.
Most common mistakes when using preferential contributions
- Registering immediately for full contributions, despite the right to start-up relief and preferential ZUS.
- Performing identical services for a former employer without analyzing the consequences for reliefs.
- Late notification to ZUS, resulting in the loss of part of the relief period.
- Lack of a plan to switch from preferential contributions to Mały ZUS Plus, causing a sudden jump in burdens.
How do we help Progress Holding clients?
For every new client, I prepare a simple financial model for three years, showing ZUS month by month. Together we decide on the start date of activity, the relief path, and the form of taxation. Thanks to this, your company enters full ZUS only when its revenues are already stable.
If you wish, at Progress Holding we can take over all communication with the tax office and ZUS, including preparation of declarations, ZUS notifications, and ongoing reporting. For foreigners, we also provide service in English, which facilitates the start in the Polish system.
Frequently Asked Questions
Below you will find answers to questions I most often hear from new entrepreneurs, including those from outside Poland. You can treat this section as a practical cheat sheet when planning to start a company in 2026.
Can a foreigner benefit from start-up relief and preferential contributions in 2026?
Yes, a foreigner running a business in Poland can benefit from start-up relief and preferential contributions if they meet the conditions of the Act on the Social Insurance System. The key is having a PESEL or NIP number, registered business in Poland, and no business activity in the last 60 months. At Progress Holding, we help with the entire procedure from company registration to ZUS notification.
Do preferential contributions include health insurance?
No, preferential contributions apply only to social contributions: pension, disability, sickness, and accident. You pay the health insurance contribution according to rules dependent on the form of taxation, with a minimum amount of 314.96 PLN in the 2025 contribution year and 432.54 PLN from 2026. Therefore, ZUS reliefs affect the social part but do not change the obligation to pay health insurance.
What happens if I perform services for a former employer in 2026?
If you perform the same activities in your business activity that you performed under an employment contract in the current or previous year, you lose the right to start-up relief and preferential contributions. In such a situation, you pay full social contributions from the beginning. It is worth analyzing the scope of duties before signing a new B2B contract with a former employer.
Can I resign from start-up relief and choose preferential ZUS immediately?
Yes, you can skip the start-up relief and switch immediately to preferential social contributions. Sometimes entrepreneurs choose this if they plan to quickly go on sick or maternity leave, because start-up relief does not give the right to these benefits. This is a decision requiring individual analysis, in which we can help you at Progress Holding.
How often does the amount of preferential ZUS contributions change?
Preferential contributions always change when the minimum wage for work changes. In 2025, the minimum wage is 4666 PLN, and in 2026, 4806 PLN, which translates to 1399.80 PLN and 1441.80 PLN of preferential base respectively. In practice, this means an annual update of contribution amounts, but the rules for their calculation remain the same.
If you plan to set up a company in 2026, reasonably planning ZUS reliefs can give you an advantage not visible at first glance. Start-up relief, preferential contributions, and Mały ZUS Plus together allow you to postpone full ZUS for several years and build a safe financial cushion. Do you need professional support? Contact us at Progress Holding at +48 603 232 418 or via email office@progressholding.pl.
