This article is for parents who are citizens of a country outside the EU, run a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) and receive or want to receive 800+. In short: the right to the benefit for each month depends on whether you were professionally active in the previous month. An active JDG on ordinary ZUS, preferencyjny ZUS, mały ZUS plus or ulga na start meets this condition, but months without insurance, for example during a suspension, do not count as activity under the ZUS list.
Who the condition applies to
- Citizens of Ukraine with UKR status. Payments under the old decisions were stopped on 31 January 2026. From 1 February 2026 a new application is needed, with a declaration of activity in the previous month.
- Other foreigners from countries outside the EU, EFTA and the United Kingdom who live legally in Poland and have access to the labour market. For them, ZUS checks activity starting from the benefit period from 1 June 2026.
The condition does not apply to citizens of Poland, the EU, EFTA and the United Kingdom (under the withdrawal agreement). Nor is it needed by those who receive the benefit for a child with Polish citizenship or with an orzeczenie o niepełnosprawności (disability certificate). After moving from UKR status to the CUKR card, the activity condition remains; more in the article UKR status after protection was extended.
What counts as activity for a JDG owner
The definition is in art. 2 pkt 1a of the ustawa o pomocy państwa w wychowywaniu dzieci (the act on state assistance in raising children). For a JDG, two cases matter.
- Ordinary ZUS. You are subject to pension and disability insurance through your JDG, and the contribution base is no lower than 50% of the minimum wage. In 2026 this is 2 403 zł with a minimum wage of 4 806 zł. The minimum base of full ZUS is 5 652 zł, so the threshold is met automatically.
- Reliefs for business owners. Ulga na start (the start-up relief), preferencyjny ZUS (base 1 441.80 zł, 30% of the minimum wage) and mały ZUS plus count without a minimum base. On ulga na start no social contributions are paid at all, but a month of running the JDG still counts as activity.
If you also work under an umowa o pracę (employment contract) and therefore do not pay social contributions from your JDG, then, judging by the ZUS list, it is the employment contract that will be checked: its base must be no less than 2 403 zł. How the start-up reliefs work is described in the article mały ZUS plus and ulga na start.
Sick leave and zasiłek macierzyński
Months on zasiłek chorobowy, opiekuńczy, macierzyński (sickness, care or maternity benefit) or on świadczenie rehabilitacyjne (rehabilitation benefit) also count. The condition: the contribution base on which contributions were last paid, or the amount of the benefit, is no lower than 50% of the minimum wage on ordinary ZUS and no lower than 30% on reliefs. For a JDG, sickness insurance is voluntary: if you are not enrolled in it, there will be no benefit, and this option does not concern you.
Suspension of a JDG, wakacje składkowe and other disputed months
When a JDG is suspended (zawieszenie), mandatory insurance through it does not apply. This situation is not on the ZUS list, so a month of suspension will most likely not be counted unless you have another basis, for example an employment contract. Before suspending, work out how many months of 800+ you could lose: suspending a JDG and ZUS.
On the check date we did not find an official ZUS clarification of how a month of wakacje składkowe (contribution holidays) is counted for 800+. Formally you remain insured in that month, but if the benefit matters for your family, ask ZUS in writing through PUE before filing the RWS application.
How ZUS checks every month
The right to the benefit for a month depends on activity in the previous month. Payment takes place after a check, and ZUS carries it out every month using its own data and the data of other institutions. Documents are not usually requested. If doubts arise about activity, residence in Poland or the child’s schooling, ZUS may suspend the payment and summon you for an explanation. People with UKR status may be summoned in person to a branch within 3 working days.
The second condition: the child completes the annual preparation in kindergarten (zerówka), attends school or fulfils the obowiązek nauki (compulsory education) at a Polish institution. ZUS checks this in the SIO system (the education information system). Exceptions: a child under 6, deferred schooling, study at a Polish university or on a kwalifikacyjny kurs zawodowy (vocational qualification course), which is confirmed with a certificate.
If the condition is no longer met
- Report the change on your PUE ZUS profile within 7 days. ZUS may demand the return of benefit paid without entitlement.
- If you have closed your JDG and registered with the powiatowy urząd pracy (district labour office) as unemployed, you will be entitled to 800+ for 3 months (for one or two children) or for 6 months (for three or more). This is possible only once per benefit period.
- After resuming the JDG or starting work, the right returns for the following month, if you are active again in the new month.
Example
A hypothetical example, not a client case. The owner of a JDG with UKR status and two school-age children pays preferencyjny ZUS on a base of 1 441.80 zł. Activity in May 2026 gives the right to the benefit for June: 2 × 800 = 1 600 zł. From 1 to 31 August she suspends the JDG. August is without insurance, so for September there will most likely be no entitlement, and the family loses 1 600 zł. In September the JDG operates again, and for October the benefit returns. If in July she had moved to full ZUS with a base of 5 652 zł, the 2 403 zł threshold would also have been met.
Frequently asked questions
Do I need to bring documents about my JDG to ZUS?
Usually not. ZUS sees your zgłoszenia (registration forms) and contributions. What matters is that the insurance code in the zgłoszenie is correct and that declarations and contributions are on time.
Does the other parent’s activity count?
The law requires activity from the person who files the application. If the other parent works and you do not, the application is usually filed by them.
I am on ulga na start and do not pay social contributions. Does this count?
Yes. The law expressly counts running a JDG with ulga na start, without a minimum contribution base.
When should the application for the next period be filed?
The benefit period runs from 1 June to 31 May. Applications for the next period are accepted from 1 February. If filed by 30 April, the decision and payment will come by 30 June.
We keep the books of a JDG and make sure your ZUS zgłoszenia and contributions are in order, and we help with the benefit application separately: 800+ through ZUS. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: ZUS, zmiany w świadczeniu wychowawczym 800+, Dz.U. 2026 poz. 508, tekst jednolity ustawy o pomocy państwa w wychowywaniu dzieci, Zielona Linia, 800+ dla obywateli Ukrainy od lutego 2026.
