Bookkeeping - Accountancy - Tax Calculation
Social Security Contributions – for Sole Traders in Poland
Full ZUS Support for Businesses and Self-Employed
Ensure full compliance with Polish ZUS requirements. Easybooks handles your contributions, declarations, and deadlines.
Navigating the Polish Social Security Institution (ZUS) is one of the most demanding aspects of running a business or being self-employed in Poland. Whether you are a sole trader, a small business owner, or managing payroll for a growing team, compliance with ZUS regulations is critical to avoid fines and protect your business operations.
At Easybooks, we provide accurate, compliant, and timely ZUS support services for Sole Traders – from calculating contributions to filing monthly declarations and representing you during inspections. Focus on growing your business while we take care of your social insurance obligations.
Bookkeeping - Accountancy - Tax Calculation
What are Social Security Contributions in Poland?
Bookkeeping - Accountancy - Tax Calculation
Our ZUS Support Services
ZUS Registration & Monthly Declarations (ZUS DRA)
Accurate Contribution Calculations
Deadline Monitoring
ZUS for Self-Employed & Dual Contributors
Audit Protection & Representation
What Finance Management Services do we offer?
Types of Social Security Contributions (ZUS) for CEIDG
- Registered Entrepreneurs in Poland
Entrepreneurs registered in CEIDG (Central Registration and Information on Business) in Poland are subject to different types of ZUS social security contribution schemes, depending on the stage of their business and their income. These schemes are designed to ease the financial burden on new and small businesses.
Here are the four main ZUS options for CEIDG-registered entrepreneurs:
Start-up Relief (Ulga na start)
Who qualifies:
New entrepreneurs who are registering a business for the first time or after a break of at least 60 months and who are not providing services to a former employer.
Duration:
6 months from the start of business activity.
What it includes:
- No obligation to pay social security contributions (pension, disability, and accident insurance).
- Only health insurance (NFZ) is required.
- Contributions are voluntary for other insurances during this period.
Goal:
To support new businesses by reducing startup costs in the first months of operation.
Preferential ZUS (ZUS preferencyjny)
Who qualifies:
Entrepreneurs who have completed the “Start-up Relief” or those who don’t qualify for it but meet the general conditions for preferential contributions (e.g., not working for a former employer).
Duration:
24 months (2 years).
What it includes:
- Lower social security contribution base (calculated on 30% of the minimum wage).
- Obligatory: pension, disability, accident, and health insurance.
- Sickness insurance is optional.
Goal:
To ease the cost of mandatory ZUS contributions for micro and small businesses in the early stages.
Small ZUS Plus (Mały ZUS Plus)
Who qualifies:
Entrepreneurs whose annual income from business activity does not exceed 120,000 PLN and who were in business for at least 60 days in the previous year.
Duration:
Up to 36 months within a 60-month period.
What it includes:
- Contributions are based on actual income from the previous year, not a fixed base.
- Covers full social security package (excluding health insurance, which is paid separately and in full).
Goal:
To align ZUS contributions more closely with actual business earnings for small businesses.
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Standard (Full) ZUS (Duży ZUS)
Who pays:
Entrepreneurs who no longer qualify for any of the reduced ZUS schemes or voluntarily choose to pay full contributions.
What it includes:
- Contributions based on 60% of the projected average salary announced annually by the government.
- Obligatory: pension, disability, accident, and health insurance.
- Sickness insurance remains optional.
Goal:
This is the default contribution scheme for established entrepreneurs. It provides full coverage but is also the most costly.
Summary Table
Type of ZUS | Duration | Who Qualifies | Main Features |
|---|---|---|---|
Start-up Relief | 6 months | New entrepreneurs | Only health insurance; no social contributions required |
Preferential ZUS | 24 months | New small businesses | Reduced contributions based on 30% of minimum wage |
Small ZUS Plus | Max 36/60 mo | Income below 120,000 PLN/year | Contributions based on income; flexible and scaled |
Full ZUS | Unlimited | All others | Full contributions based on 60% of average salary |
Bookkeeping - Accountancy - Tax Calculation
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Startup Discounts & ZUS Relief
Bookkeeping - Accountancy - Tax Calculation
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Bookkeeping - Accountancy - Tax Calculation
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