Starting January 1, 2026, entrepreneurs in Poland will once again be able to return to the Small ZUS Plus relief more easily. Instead of the previous 36-month break, a 24-month gap will now be enough to reapply for the relief in social security contributions. 

This important change aims to make running a business simpler and to improve the financial flexibility of micro-entrepreneurs. 

What is Small ZUS Plus?

Small ZUS Plus is a preferential system for paying social security contributions (ZUS) that allows small business owners to pay lower contributions for 36 months within a 60-month period of running a business. 

The amount of contributions is based on income from the previous calendar year. Therefore, the payment is better aligned with the entrepreneur’s actual financial situation – a key advantage for small businesses seeking to manage costs efficiently. 

If you’re looking for comprehensive assistance in staying compliant with your company’s obligations, explore our accounting services and finance management solutions designed to help entrepreneurs like you maintain full control over their finances. 

Who can benefit from Small ZUS Plus?

Only self-employed individuals who meet specific eligibility requirements will be able to benefit from Small ZUS Plus.

To qualify, an entrepreneur must: 

• operate a business registered in CEIDG or under other specific legal provisions, 
• have an annual revenue not exceeding PLN 120,000 in the previous year (or proportionally less if the business operated for only part of the year), 
• have conducted business activity for at least 60 days in the previous year, 
• not be entitled to pay preferential contributions (based on 30% of the minimum wage), 
• if using a flat-rate tax card, not have been exempt from VAT, 
• not perform the same type of work for a former or current employer in the same or previous year, 
• and not be covered by social insurance under another business title (e.g., as a partner in a company or artist). 

Importantly, the relief does not apply in the first year of business activity, nor can it be used by those still entitled to pay the “Small ZUS” for new businesses based on 30% of the minimum wage. 

For tailored guidance on starting or restructuring your business, visit our company creation page – we’ll help you choose the optimal financial setup. 

What will change in 2026?

From January 1, 2026, an amendment will shorten the required break between periods of using Small ZUS Plus. Entrepreneurs will be able to rejoin the program after just 24 months instead of waiting three years (36 months).

Under the new regulations, business owners can use the relief for a maximum of 36 months in every 60-month period of running a business. After a two-year break, they will be eligible to return to the program in any month of the year, provided they still meet the other requirements. 

This change gives entrepreneurs greater flexibility and simplifies long-term financial planning – especially for those balancing multiple tax and insurance obligations. To ensure your company remains compliant with evolving regulations, our taxes specialists can help you optimize your reporting and legal responsibilities. 

How are the 36- and 60-month periods calculated?

The first 60-month period begins in the month when the entrepreneur first applies the Small ZUS Plus contribution base. Each month of business activity – even a partial one – counts as a full month toward both the 36- and 60-month totals. 

These new rules apply not only to entrepreneurs currently using the relief but also to those who are in a waiting period or plan to join the program for the first time. 

Limits for Small ZUS Plus in 2026

The amount of contributions under Small ZUS Plus depends on the income earned in the previous year. 

The calculation follows Article 18c of the Social Insurance System Act, while maintaining specific minimum and maximum limits. 

For 2025, the thresholds are: 

• minimum base – 30% of the minimum wage (PLN 1,399.80), 
• maximum base – 60% of the projected average salary (PLN 5,203.80).

Starting in 2026, the minimum wage will increase to PLN 4,806, which means the lowest possible contribution base will rise to PLN 1,441.80. 

This means contribution levels will adjust slightly upward, but they’ll still remain significantly lower than full ZUS rates – helping small businesses stay financially stable. Check out your Small ZUS Plus in an online calculator.

For comprehensive financial planning, check out our finance management services to ensure your company’s expenses remain predictable and optimized. 

If you need additional support in Accounting and HR & Payroll services contact us!

Text based on: INFORLEX