This article is for those who are registering a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) or already run one and want to pay less in social contributions. The reliefs come in order: first ulga na start (the start-up relief) for 6 months, then 24 months of preferencyjny ZUS (preferential contributions), and after that, with revenue up to 120 000 zł a year, Mały ZUS Plus, where the base depends on your income. None of them reduces the składka zdrowotna (health contribution).
The order of the reliefs
- Ulga na start. Six full months without emerytalne, rentowe and wypadkowe contributions (pension, disability and accident insurance), Fundusz Pracy and Fundusz Solidarnościowy (Labour Fund and Solidarity Fund). Only składka zdrowotna is paid.
- Preferencyjny ZUS. 24 full months on a base of 1 441.80 zł (30% of the minimum wage of 4 806 zł). With sickness insurance this is 456.18 zł a month; Fundusz Pracy is not paid.
- Mały ZUS Plus. Up to 36 months in each period of 60 months of activity, with a base from 1 441.80 zł to 5 652 zł depending on income for the previous year.
- Full ZUS. A base of 5 652 zł; with sickness insurance and Fundusz Pracy, 1 926.76 zł a month.
Each stage is voluntary: you can skip ulga na start and pay preferencyjny ZUS straight away, or switch to higher contributions at any time. The overall picture of contributions is in the article ZUS for a JDG in 2026.
Ulga na start: conditions and deadlines
- The relief is for individuals: a JDG or a wspólnik spółki cywilnej (partner in a civil-law partnership).
- The business is started for the first time or again, but no earlier than 60 months after the last suspension or closure.
- Through your JDG you do not provide a former employer with the services you performed for them under an umowa o pracę (employment contract) in the current or previous year.
- Within 7 days of starting the business you must register with ZUS for ubezpieczenie zdrowotne (health insurance) only, with the code 05 40 00 (different final digits if you receive a pension or disability benefit).
- If the JDG is registered in the middle of a month, that incomplete month is also free of contributions, and the six months are counted from the next one. If it is registered on the 1st, that month is included in the six.
- A suspension of the JDG does not extend the period: months of zawieszenie (suspension) are included in the six.
Preferencyjny ZUS: 24 months
The conditions are the same as for ulga na start. The ban on working for a former employer applies for all 24 months: from the first day of such work the preferential base is lost. Nor does it apply to anyone who in the last 60 months was a wspólnik (partner) of a spółka jawna, komandytowa, partnerska or a single-member spółka z o.o. A suspension does not extend the period. An example from biznes.gov.pl: ulga na start from 1 May 2025, then preferencyjny ZUS runs from 1 November 2025 to 31 October 2027.
Mały ZUS Plus: who qualifies
- Revenue from the JDG for the whole of the previous year no more than 120 000 zł. If the business operated for only part of the year, the limit is proportionally lower: 120 000 zł is divided by the number of days in the year and multiplied by the days of activity.
- In the previous year the business operated for at least 60 calendar days.
- In the first year of activity and while you are entitled to preferencyjny ZUS, Mały ZUS Plus is not available.
- Not available if through your JDG you do for a former or current employer what you did under an umowa o pracę in this or the previous year.
- Not available on karta podatkowa (the tax card) with VAT exemption, with another activity under which you are insured (for example as a wspólnik of a spółka jawna), or if in the previous year you were a twórca, artysta or practised a wolny zawód (creator, artist or liberal profession).
Mały ZUS Plus: 36 months out of 60 from 2026
From 1 January 2026 the way the period is counted changed. The relief can be used for up to 36 months in each period of 60 calendar months of activity. The first such period begins with the first month in which the base was calculated under the relief. Every month with at least one day of relief or activity counts in full. Unused months do not carry over to the next period. The key point: a new counter has opened for everyone who meets the conditions, even if the relief had already been used up in full before 2026.
How the Mały ZUS Plus base is calculated
- Income from the JDG for the previous year is taken. On ryczałt, income equals revenue multiplied by 0.5. If social contributions were included in costs, they are added back to income.
- Income is divided by the number of days of activity in the previous year and multiplied by 30. The result is the average monthly income.
- The base equals half of the average monthly income, but in 2026 no less than 1 441.80 zł and no more than 5 652 zł.
- The rates: emerytalna 19.52%, rentowa 8%, chorobowa 2.45% if you choose it, wypadkowa 1.67% (for payers with up to 9 insured persons). Fundusz Pracy is not paid when the base is below the minimum wage.
When to file the application
- By 31 January. If you meet the conditions from the start of the year, by 31 January you must file a ZUS ZWUA with the old code (05 10 or 05 12, and after preferencyjny ZUS has ended 05 70 or 05 72) and a ZUS ZUA with the code 05 90 (05 92 with a disability pension). In 2026, 31 January was a Saturday, so ZUS accepted applications until 2 February 2026. If you are late, there will be no relief this year.
- Within 7 days. If the conditions arose later, for example preferencyjny ZUS ended in the middle of the year or you resumed your JDG after a suspension, the documents are filed within 7 days of the first day on which you met them.
- If you are continuing the relief. Those who were on Mały ZUS Plus until the end of 2025 and keep the right in 2026 do not need to re-register. It is enough to state revenue, income, the form of taxation and the base in ZUS DRA cz. II or ZUS RCA cz. II for January by 20 February.
If ZUS requests documents on income for the previous year and you do not show them within 14 days, the base will be 5 652 zł for the whole year.
What the reliefs do not reduce
Składka zdrowotna is paid in full at every stage, including ulga na start: on the tax scale and liniowy no less than 432.54 zł a month, on ryczałt 498.35 zł, 830.58 zł or 1 495.04 zł depending on revenue. Details are in the article składka zdrowotna 2026. Contributions for employees and zleceniobiorcy (contractors under an umowa zlecenia) are paid in full, and the lower the base, the smaller the future pension.
Example: Mały ZUS Plus on ryczałt
This is a teaching example, not a client case. A JDG on ryczałt, active for the whole of 2025, preferencyjny ZUS ended on 31 December 2025. Revenue for 2025 was 96 000 zł, which is less than 120 000 zł. The owner filed ZWUA and ZUA with code 05 90 by 2 February 2026.
- Income for ZUS: 96 000 × 0.5 = 48 000 zł.
- Average monthly income: 48 000 / 365 × 30 = 3 945.21 zł.
- Base: 3 945.21 × 0.5 = 1 972.61 zł, within the range from 1 441.80 to 5 652 zł.
- Contributions with sickness insurance: 385.05 + 157.81 + 48.33 + 32.94 = 624.13 zł a month. No Fundusz Pracy, as the base is below 4 806 zł.
- On full ZUS it would be 1 926.76 zł. The difference is 1 302.63 zł a month, about 15 600 zł a year.
- Składka zdrowotna does not change: with revenue of 96 000 zł it is 830.58 zł a month.
In 2027 the base will be recalculated on income for 2026.
Frequently asked questions
Can I move straight to Mały ZUS Plus after ulga na start?
No, while you are entitled to preferencyjny ZUS, Mały ZUS Plus is not available. It comes after the 24 months of the preferential base or for those who are not entitled to preferencyjny ZUS.
I already used 36 months of Mały ZUS Plus before 2026. Can I use it again?
Yes. From 1 January 2026 the counter starts again for everyone who meets the conditions on revenue and period of activity.
My revenue this year will exceed 120 000 zł. Will the relief be lost immediately?
No. The right is checked against revenue for the previous year. Exceeding the limit in 2026 will close Mały ZUS Plus for 2027.
Can Mały ZUS Plus be combined with wakacje składkowe?
Yes, there is a separate code 05 94 for this. How to file the application is explained in the article wakacje od ZUS in 2026.
When registering a JDG we choose the ZUS code, and while keeping the books we let you know when it is time to move to the next relief: JDG registration. 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: biznes.gov.pl: Ulga na start, biznes.gov.pl: obniżone składki ZUS przez 24 miesiące, biznes.gov.pl: Mały ZUS Plus.
