Small ZUS Plus in 2026 lets micro‑entrepreneurs pay lower social security contributions for up to 36 months. You can use the relief if your business revenue for 2025 did not exceed PLN 120,000 and you meet extra legal conditions. Social contributions in 2026 will be around PLN 456–1,788 per month, depending on your income.
What is Small ZUS Plus in 2026?
Small ZUS Plus is a relief in social security contributions for the smallest entrepreneurs. In 2026 it is still based on income from the previous year and the revenue limit of PLN 120,000.
Basic idea of the Small ZUS Plus relief
The relief links your social security contributions to your actual business income. Thanks to this, an entrepreneur with low income does not pay the full “big” ZUS. The mechanism covers only social contributions paid for you, not for your employees.
Which contributions Small ZUS Plus covers
Small ZUS Plus covers pension, disability, accident and optional sickness contributions. It does not cover health insurance, which is settled under separate rules. The relief may also affect the obligation to pay Labour Fund contributions, depending on the level of the contribution base.
Legal basis of the relief
The relief is based on Article 18c of the Social Insurance System Act. Technical changes in counting relief periods and breaks were introduced by the deregulation act of 21 May 2025. The legal status described in this article is current as of December 2025 and applies to the 2026 contribution year.
Current information on Small ZUS Plus is available on the ZUS page about the Small ZUS Plus relief. A practical summary is also published on the government portal for entrepreneurs biznes.gov.pl.
Who can use Small ZUS Plus in 2026?
You can use Small ZUS Plus if you are a sole trader and your 2025 business revenue did not exceed PLN 120,000. You must also have run your business for at least 60 days in 2025 and meet additional legal conditions.
The PLN 120,000 revenue condition
The key condition is total business revenue in 2025 not higher than PLN 120,000. The limit refers to total revenue from your sole proprietorship. If you ran your business only part of the year, the limit is calculated proportionally to the number of active days.
Minimum business activity period
In 2026 you must have at least 60 days of business activity in 2025. Every day when your business was not suspended counts toward those 60 days. If your business was active only for a short period, you will not qualify for the relief in the next year.
Time limit of 36 months in 60 months
You can use Small ZUS Plus for a maximum of 36 months in the last 60 months of running your business. Each month in which you pay contributions under the relief for at least one day counts as a full month. After you use 36 months, the relief expires and you must pay contributions on general rules.
Who cannot use Small ZUS Plus?
The relief is not available to all entrepreneurs. The law excludes some types of business and some situations where the risk of abuse is high.
Cases excluded from the relief
- you use the “ulga na start” relief or preferential contributions at 30% of the minimum wage;
- you ran your business in 2025 for fewer than 60 days;
- you settled tax with a fixed tax card and were exempt from VAT at the same time;
- you have another title to social insurance from non‑agricultural activity, for example as a partner in a general partnership;
- in your business you perform the same work for your current or former employer as under an employment contract;
- you have already used the full 36 months of Small ZUS Plus in the last 60 months.
Legal entities and capital companies
The relief applies only to individuals running a business as sole traders under Polish business law. Limited liability companies, joint‑stock companies or limited partnerships, where the company is the contribution payer, cannot use Small ZUS Plus. For such structures, other optimisation tools should be considered.
Foreigners running a business in Poland
A foreigner who is allowed to run a sole proprietorship in Poland can use Small ZUS Plus on the same terms as a Polish citizen. The conditions are proper registration of the business, a PESEL or NIP number and registration with ZUS. At Progress Holding we help foreigners through the full process of registration and ZUS notifications.
How is revenue and income calculated for Small ZUS Plus?
For Small ZUS Plus you consider revenue and income from the entire 2025 tax year. Income is the basis for calculating the contribution base, so a correct tax return is essential.
What revenue and income from business mean
Revenue is the total amount of invoices and sales from your business in 2025. Income is revenue minus tax‑deductible costs as defined in income tax rules. If you included social contributions as a tax‑deductible cost, you must add them back when calculating income for Small ZUS Plus.
Formula for average monthly income
You divide annual income by the number of days you ran your business in 2025. You then multiply the result by 30 to get average monthly income. This average income is then used to determine the contribution base.
Setting the contribution base from income
The law provides that the contribution base equals average monthly income multiplied by 0.5. The result is rounded to full grosz. This base is then limited by legal minimum and maximum thresholds.
Lump‑sum tax and tax card under Small ZUS Plus
For lump‑sum tax on recorded revenue, income for Small ZUS Plus is taken as 50% of annual revenue. For the tax card, similar simplified rules based on revenue apply. In practice, most small entrepreneurs on lump‑sum tax can calculate income for the relief using data from the revenue register.
How high are Small ZUS Plus contributions in 2026?
In 2026 the Small ZUS Plus base must be between PLN 1,441.80 and PLN 5,652.00. This means social contributions will be around PLN 456–1,788 per month, depending on your 2025 income.
Minimum and maximum contribution base in 2026
The minimum base is 30% of the minimum wage in force in January 2026. The minimum wage is PLN 4,806, so 30% equals PLN 1,441.80. The maximum base is 60% of the projected average salary in 2026, i.e. PLN 5,652.00.
Percentage rates of social contributions
With Small ZUS Plus the same percentage rates apply as for standard contributions. These are: pension 19.52%, disability 8%, sickness 2.45%, and accident, usually about 1.67%. Labour Fund contributions are due once additional conditions are met, mainly a high enough contribution base.
Example Small ZUS Plus 2026 calculations
| Example | Contribution base (PLN) | Total social contributions (PLN / month)* | Short description |
|---|---|---|---|
| Very low income | 1,441.80 | approx. 456.18 | Base set at the statutory minimum level. |
| Average income | 2,500.00 | approx. 790.00 | Example for a typical 2025 income level. |
| High income under the relief | 5,652.00 | approx. 1,788.29 | Base set at the Small ZUS Plus maximum. |
*Amounts include pension, disability, sickness and accident contributions, without health insurance and Labour Fund. The actual accident rate may differ slightly depending on the rate that applies to your activity.
How income translates into contribution levels
If your average monthly income in 2025 was PLN 5,000, half of that is PLN 2,500 and that can be your base. This gives social contributions at around PLN 790 per month. For income lower than roughly PLN 2,883.60 the protective mechanism will stop the base at the minimum PLN 1,441.80.
How long can you use Small ZUS Plus and when can you return to it?
You can use Small ZUS Plus for 36 months within 60 months of running your business. From 2026 it will be easier to return to the relief after a break.
Standard period of using the relief
If you meet the conditions, you can use Small ZUS Plus for up to 36 months. Months are counted simply: each month in which you pay contributions under the relief for at least one day counts fully. After 36 months you must switch to the “big” ZUS.
Returning to Small ZUS Plus after 2026
From 2026 the required break before returning to the relief is shorter. New rules interpret the gap as 24 months, not a full 36 months. This makes it easier to plan a return to Small ZUS Plus after a period of full contributions.
What happens after you use 36 months
After using the maximum 36 months of Small ZUS Plus you move to the standard regime. Your contribution base then equals 60% of the projected average salary. It is worth calculating the effects of this change on your business cash flow in advance.
How to register for Small ZUS Plus in 2026?
To use the relief in 2026 you must file the right registrations with ZUS. In many cases this is done entirely online via the PUE ZUS portal.
Basic steps for registration
- check if you meet the relief conditions using 2025 data;
- calculate revenue and income and determine average monthly income and the contribution base;
- file a ZUS ZWUA form if you change your insurance title code;
- register for Small ZUS Plus with a code starting with 05 90 or 05 92, according to ZUS guidelines;
- submit a ZUS DRA settlement form for January 2026 with the new base.
Deadline for Small ZUS Plus registration
If you continue your business, you should register for Small ZUS Plus by the end of January 2026. If you start your business during the year, you generally have 7 days from the start date to register for insurance. Missing the deadline may mean losing the right to the relief for that year.
Progress Holding support with ZUS registrations
At Progress Holding we prepare the full set of ZUS forms and help set the correct contribution base. We can handle communication with ZUS and your ongoing settlement forms. This is particularly important for foreigners who are just learning how the Polish social insurance system works.
Is Small ZUS Plus profitable for your business?
Small ZUS Plus lowers current business costs but may reduce future benefits. You should assess the profitability of the relief in the context of your business and personal plans.
Advantages of using Small ZUS Plus
- lower monthly social security contributions, especially at low income levels;
- better cash flow in the first years of running your business;
- a smoother transition toward full ZUS contribution levels.
Risks of lower contributions
Lower contributions mean lower records on your pension account. They also reduce possible sickness benefits. Before choosing the relief, it is worth comparing short‑term savings with the impact on future benefits.
When it can be better to give up the relief
Giving up the relief may make sense if your revenue is already stable and you plan a long‑term business. Higher contributions then mean greater social security and a higher future pension. You should base the decision on an individual analysis of your income and tax and contribution burden.
How Progress Holding helps to assess the relief
At Progress Holding we prepare ZUS cost simulations for different income scenarios and tax forms. We work with Polish clients and foreigners, combining tax, social insurance and business perspectives. This lets you decide knowingly whether Small ZUS Plus is a good solution for you.
How does it work in practice? Progress Holding experience
Every year we analyse the situation of hundreds of entrepreneurs, many of whom use Small ZUS Plus. This lets us identify typical mistakes and good practices in planning contributions.
Most common Small ZUS Plus mistakes
- not monitoring the PLN 120,000 revenue limit and losing the relief mid‑year;
- incorrectly counting active days of business after suspensions and resumptions;
- failing to adjust income for social contributions previously booked as tax costs;
- confusing Small ZUS Plus with the preferential 30% minimum wage contributions;
- using the relief while working for a former employer in the same role as before.
Foreigners and Small ZUS Plus in practice
Many of our clients are foreigners running a business in Poland. They usually need help understanding the interaction between tax form, revenue limit and ZUS obligations. With ongoing accounting support we help them use the relief safely and avoid disputes with ZUS.
What a typical process looks like at Progress Holding
We start by analysing business history, tax form and the level of revenue and costs. Then we calculate the contribution base and check the 36‑months‑in‑60‑months limit. Finally we prepare an action plan, ZUS registrations and a schedule for monitoring revenue limits.
Why it is worth delegating this topic to specialists
Small ZUS Plus rules combine social insurance law, tax law and business law. Mistakes in this area may result in back payments of contributions and interest. Working with Progress Holding helps you reduce these risks and focus on growing your business.
Frequently asked questions
Does Small ZUS Plus cover health insurance contributions?
No. Small ZUS Plus applies only to social contributions paid for the entrepreneur. You pay health insurance under general rules, depending on your tax form (scale, flat tax, lump‑sum).
Can I start using Small ZUS Plus during 2026?
Yes, if you meet the conditions and, for example, resume your business during the year or finish preferential 30% contributions. You must, however, meet ZUS registration deadlines. Keeping continuity of your insurance title codes is essential.
What happens if I exceed the PLN 120,000 revenue limit?
The revenue limit is checked retrospectively based on the previous year. Exceeding the limit in 2026 affects your right to relief in 2027. If ZUS finds that you exceeded the limit in 2025, it may demand additional contributions, so constant monitoring of revenue is important.
Does Small ZUS Plus reduce my future pension?
Yes, lower contributions mean lower records in your pension account. Long‑term use of reliefs may reduce your future pension. That is why Small ZUS Plus should be treated as a cash‑flow tool, not a permanent model for your entire career.
Can an entrepreneur with employees use Small ZUS Plus?
Yes. The relief applies only to your own social contributions as an entrepreneur. Contributions for employees are settled under general rules, regardless of your Small ZUS Plus status.
Can a foreigner with temporary stay use Small ZUS Plus?
In principle yes, if they meet the conditions for starting a business in Poland and are covered by Polish social insurance. A correct PESEL or NIP number and ZUS registration are required. At Progress Holding we support foreigners from registration through ongoing settlements.
Small ZUS Plus in 2026 is a real opportunity to reduce ZUS costs while keeping insurance coverage. If you want to check whether the relief is good for your business and go through ZUS registrations safely, use professional support. Need expert help? Contact us at Progress Holding at +48 603 232 418 or office@progressholding.pl.
