ZUS contributions are, for many entrepreneurs, one of the largest fixed costs, especially at the beginning when the business is only building revenue. Polish law, however, provides several reliefs that significantly reduce this burden in the first years of activity. In 2026 there are three main solutions available, which can be applied in sequence: the start relief, preferential ZUS and Mały ZUS Plus.
Start relief — the first 6 months
The start relief exempts you for a full 6 calendar months from paying social contributions (pension, disability, accident and voluntary sickness insurance). During this time the entrepreneur pays only the health contribution. It is the most far-reaching relief, but subject to conditions: you can use it if you are starting the activity for the first time or after at least 60 months' break, and you do not perform work for your former employer in a scope corresponding to your duties as an employee.
It is worth remembering the other side of the coin: the absence of social contributions also means no contribution period counted towards your pension during that time and — if you opt out of voluntary sickness insurance — no right to sick pay. For some people, joining the insurance earlier is more advantageous, even though it involves a higher cost.
Preferential ZUS — the next 24 months
After the start relief ends (or instead of it, if you do not use it), preferential ZUS is available for 24 months. Social contributions are then calculated from a reduced basis amounting to 30% of the minimum wage. In 2026 the preferential social contributions are about PLN 456.18 per month, while the full ZUS without the health contribution is about PLN 1,773.96. The difference over a year is therefore very noticeable.
On top of these amounts comes the health contribution in each case, the size of which depends on the chosen form of taxation and the income earned — in 2026 its minimum level is PLN 432.54 per month. The health contribution is not covered by any of the reliefs described.
Mały ZUS Plus — for those operating longer
Mały ZUS Plus is a solution for entrepreneurs who have been operating for longer but earn small revenue. It can be used by businesses whose revenue in the previous year did not exceed PLN 120,000 and which operated for at least 60 days in the previous calendar year. In this variant the contribution basis depends on income — the lower the income, the lower the contributions. Mały ZUS Plus can be used for a maximum of 36 months within the following 60 months of activity.
How to arrange it over time
In practice the reliefs form a sequence: first 6 months of start relief, then 24 months of preferential ZUS, and after using both — provided revenue stays low — Mały ZUS Plus. This lets you spread the move to full contributions over several years. The order and timing of the individual reliefs, however, should be adapted to your individual situation: plans regarding sick leave, parental benefits or your future pension.
Each relief has its own conditions and exclusions, and some decisions — such as opting out of voluntary sickness insurance — are irreversible in their effects for a given period. That is why, before choosing your contribution path, you should calculate the consequences rather than be guided solely by the lowest current amount.