Are you starting a business and wondering how much you will pay to ZUS? We explain the successive stages: Ulga na start, Mały ZUS, Mały ZUS Plus and full contributions.
One of the first questions every new entrepreneur asks is: how much will my ZUS contributions be? The social insurance system in Poland provides for several stages that a person opening a sole proprietorship goes through – each with its own set of rules and rates. Knowing these stages allows you to realistically plan your company's budget from the very first day. In this article we discuss in turn: Ulga na start, Mały ZUS, Mały ZUS Plus and full ZUS contributions, indicating the conditions, limitations and pitfalls worth watching out for.
Ulga na start is a privilege available to persons who are registering a business for the first time or who have resumed it after a break of at least 60 months. For the first 6 full calendar months the entrepreneur is exempt from paying social insurance contributions (pension, disability, accident and sickness). Important rules: • The relief applies exclusively to social contributions – you pay the health contribution from the first day of business. • You cannot use the relief if you carry out your business activity for a former employer in the same scope as the work you performed for that employer under an employment contract. • Joining voluntary sickness insurance is possible, but requires payment of the relevant contribution. Ulga na start is the ideal solution for getting a business off the ground when revenues are still unpredictable.
After exhausting Ulga na start, the entrepreneur may switch to the so-called Mały ZUS, i.e. preferential social contributions calculated on a base equal to 30% of the minimum wage. In 2026 the minimum wage is PLN 4,666 gross, which means a base of approximately PLN 1,399.80. Key information: • Period of use: maximum 24 calendar months. • Condition: not carrying out business activity for a former employer and not having run another business within the last 60 months (with the exception of the period of using Ulga na start). • The health contribution is still calculated on general rules, depending on the form of taxation. Mały ZUS allows you to significantly reduce monthly costs during the initial phase of business, when building a client base takes up the most energy and resources.
Mały ZUS Plus is an extension of preferential treatment for entrepreneurs who have already completed the 24-month period of Mały ZUS or did not qualify for it, and whose annual revenue did not exceed PLN 120,000 in the previous tax year. What does Mały ZUS Plus involve? • The contribution assessment base is determined individually on the basis of the average monthly income from the previous year, multiplied by the relevant coefficient. • The minimum base is 30% of the minimum wage, and the maximum is 60% of the projected average monthly wage. • It can be used for a maximum of 36 months within the last 60 months of running a business. This solution is particularly beneficial for persons with low or irregular income, such as freelancers or creators. It is worth remembering, however, that lower contributions mean lower benefits in the future.
After exhausting all reliefs, the entrepreneur moves to the so-called Duży ZUS, i.e. full social contributions calculated on a base of at least 60% of the projected average monthly wage. The same rules apply to businesses that never met the conditions for reliefs. Contributions under Duży ZUS include: 1. Pension insurance 2. Disability insurance 3. Accident insurance (the rate depends on the type of activity) 4. Voluntary sickness insurance 5. Health contribution (on separate rules) 6. Labour Fund and Solidarity Fund Entrepreneurs running a sp. z o.o. and receiving remuneration exclusively from dividends may not be subject to ZUS at all – this is a separate matter requiring individual analysis.
The health contribution is the element that has generated the most controversy for several years. In 2026 the rules in force provide that its amount depends on the form of taxation: • Progressive tax scale and flat income tax: the contribution is 9% of income, but with the possibility of partial deduction for flat-rate taxpayers. • Lump-sum tax on recorded revenues (ryczałt od przychodów ewidencjonowanych): the contribution is set as a lump sum depending on the revenue bracket. • Tax card (karta podatkowa): a flat-rate amount. Key change: a minimum health contribution has been introduced, which means that even with zero or negative income the entrepreneur will pay a set minimum amount. The choice of taxation form therefore has a direct impact on the actual amount of the health contribution – it is worth calculating this carefully before starting a business or at the beginning of each year.
Even experienced entrepreneurs make mistakes in their ZUS settlements. Here are the ones that occur most frequently: • Inadvertently exceeding the PLN 120,000 revenue limit and losing entitlement to Mały ZUS Plus. • Failure to register for voluntary sickness insurance – consequence: no entitlement to sickness or maternity benefit. • Incorrectly determining the contribution assessment base under Mały ZUS Plus (errors in calculating average monthly income). • Mistakes in insurance codes when registering with ZUS – these can result in additional payments or the need to correct documents. • Late payment of contributions – ZUS charges interest, and arrears can block access to reliefs in the future. Regular cooperation with an accounting firm eliminates most of these risks before they become a problem.
The ZUS contribution system for new entrepreneurs is built in stages – each relief has its duration and conditions, and failure to comply with them may mean higher costs or loss of entitlements. If you are opening a business or planning to change your form of taxation and want to know what contributions await you, contact the Danexis accounting firm. Our specialists will help you plan the optimal solution from day one. Call +48 780 760 666 or write to kontakt@danexis.pl.