Small ZUS - the deadline for submitting applications

January 8th is the deadline for submitting applications for the use of the so-called small ZUS. Entrepreneurs who have used this relief in its current form and still meet its criteria do not need to submit a new application. On the other hand, the continued use of the discount, as well as those who started using it along with January 1, 2020, should submit a settlement declaration part II or personal report part II for January, showing the revenue they achieved in 2019 – not exceeding 67,500 PLN – together with settlement of due contributions for this month.

Small ZUS Plus in 2026 – who can use it and how high are the contributions? Preferential ZUS contributions for new companies in 2026 – how much can you save? ZUS contribution holiday in 2026 — who is eligible, how to apply, and how much a micro-entrepreneur can save ZUS contributions in 2026 for foreigners running a business in Poland Bad debt relief in Polish VAT — how to recover tax on unpaid invoices How to register an employee with ZUS in 2026? A guide for new employers