Preferential ZUS for 24 months — who qualifies in 2026

Preferential ZUS saves around PLN 800/month for 2 years. Check the conditions, exclusions and how to apply.

New entrepreneurs in Poland can use a reduced ZUS base during the first 24 months of business. Real start-up support.

Who qualifies?

Those starting business for the first time or who haven't run a JDG for 60 months. They cannot provide the same services to a former employer in year one.

Contribution amount

Base = 30% of minimum wage (not 60% of forecast average). In 2026 about PLN 450 instead of PLN 1,500 for social insurance. Health contribution unchanged.

Is sickness worth it?

Yes — low sickness contribution (~PLN 35) gives full rights to sickness, maternity and care benefits. Recommended for most.

After 24 months?

You can use Mały ZUS Plus (if revenue up to PLN 120k) — another 36 months of reduced contributions based on income. Up to 5 years of savings.

Properly using preferential ZUS saves around PLN 20k over 2 years. Danexis registers you and tracks deadlines.