Large ZUS, preferential ZUS and relief for starting in 2026 — in Poland

1. Start-up relief

You do not pay social security contributions from your business for a maximum of 6 full calendar months. You pay health insurance premiums.

If you start your business during the month, this partial month is generally not included in the six full months of relief.

2. Preferential social contributions

After the start-up tax relief, you can pay contributions for 24 full calendar months from a base of at least 30% of the minimum wage.

In 2026:

• minimum salary: PLN 4,806,
• minimum preferential basis: PLN 1,441.80,
• social contributions with voluntary sick leave: approximately PLN 456.18 per month**.

The health insurance premium is paid separately.

3. Standard social contributions

The minimum basis for standard contributions in 2026 is PLN 5,652**, i.e. 60% of the forecast average salary of PLN 9,420.

At a typical accident rate of 1.67%:

• social contributions with voluntary sick leave, without the Labor Fund: approximately PLN 1,788.29,
• Labor Fund: approximately PLN 138.47,
• total social contributions with sick leave and Labor Fund: approximately PLN 1,926.76 per month.

The amount may vary if the payer applies a different accident insurance rate or takes advantage of exemption from the Labor Fund.

The health insurance premium is separate

Start-up relief and preferential contributions do not automatically reduce health insurance premiums.

In 2026, the lump-sum monthly health insurance contribution is:

• PLN 498.35 - for annual income up to PLN 60,000,
• PLN 830.58 - after exceeding PLN 60,000 to PLN 300,000,
• PLN 1,495.04 - after exceeding PLN 300,000.

On the scale, the contribution is 9% of income, and on the flat tax it is basically 4.9% of income. In both cases, there is a minimum monthly premium. The annual limit of health insurance deductions for a linear plan is not the maximum amount of the premium itself.

Who can benefit from start-up relief and preferential ZUS

The basic conditions are similar:

• you have not conducted non-agricultural activities for the last 60 calendar months before starting a new business,
• you do not perform the same activities for your former employer as you performed for him as a full-time employee in the current or previous calendar year.

The details depend on the type of previous activity and insurance titles. If you have any doubts, it is worth confirming your right to ZUS relief.

What reports are submitted to ZUS?

This is a common mistake in guides: the commencement of relief is not reported using the DRA form.

Most common:

• with a start-up discount, you apply for health insurance under ZUS ZZA,
• when switching to social security contributions, you deregister the previous code and register at ZUS ZUA,
• ZUS DRA is a settlement document.

The appropriate insurance title code depends on the stage and individual situation.

Preferential ZUS and Small ZUS Plus

These are two different reliefs.

Preferential ZUS:

• maximum 24 months,
• basis of at least 30% of the minimum wage,
• no separate income limit for using this preference.

Small ZUS Plus:

• may be available after the preferential period,
• depends, among other things, on the revenue from the previous year and the number of days of running the business,
• the contribution base depends on income,
• has its own time limits and exclusions.

More: Maly ZUS Plus in 2026.

Is it worth paying for sick leave?

Entrepreneur's sickness insurance is voluntary. It gives you the opportunity to apply for benefits after meeting statutory conditions, including the required insurance period.

Just paying the premium does not automatically mean you are entitled to every benefit from day one.

The most common mistakes

1. Confusing preferential contributions with Small ZUS Plus.
2. Assuming a non-existent income limit for the 24-month preference.
3. Skipping the health insurance premium during the start-up tax relief.
4. Reporting using the wrong code or form.
5. Cooperation with a former employer on the same terms as before as a full-time employee.
6. Omitting the Labor Fund when comparing the standard ZUS.

FAQ

Does the start-up tax relief include health insurance premiums?

NO. The exemption applies to social contributions from business activities, not health insurance contributions.

Does the preferential ZUS have an income limit?

It should not be confused with Mały ZUS Plus. There is no separate income limit for 24-month preferential contributions.

Can I give up the discounts?

Yes. Start-up relief is a right, not an obligation. However, opting out affects your premiums and future benefits.

Do I always switch to standard ZUS after 30 months?

Not always. You can check your entitlement to Small ZUS Plus or combined insurance, but these are separate rules.

Legal basis and sources

• ZUS - information for companies and contribution payers
• Entrepreneurs' law - Art. 18

Do you need to calculate contributions for your form of taxation? Write to [email protected] or arrange a short conversation at oxyok.com/pl.