Small ZUS Plus in JDG 2026 - conditions and calculation of the basis — in Poland

Small ZUS Plus reduces the basis of an entrepreneur's social contributions. It does not reduce health insurance contributions and is not the same as 24-month preferential contributions for new companies.

Basic conditions

The right to Small ZUS Plus in 2026 requires, among other things, that:

• operating income for 2025 did not exceed PLN 120,000,
• the activity was conducted in 2025 for at least 60 calendar days,
• there was no statutory exclusion,
• the limit for using the relief has not been exhausted.

If the activity was conducted only for part of the previous year, the limit of PLN 120,000 is reduced in proportion to the number of days it was conducted.

Merely meeting the income limit does not automatically provide relief.

How the basis is calculated

The basis depends on the average monthly income from business in the previous year.

The mechanism is as follows:

1. the annual income determined for the relief is divided by the number of days of running a business in the previous year,
2. the result is multiplied by 30,
3. average monthly income is multiplied by a factor of 0.5,
4. statutory rounding and lower and upper base limits apply.

If the social contributions paid were included in tax costs, they must be added to the income used in the calculation in accordance with the Act.

For taxpayers on a lump sum and a tax card, the Act provides for a special method of determining income for the purposes of the Small ZUS Plus. You must not substitute ordinary "booking income" into the formula, which is not determined by the lump sum.

Lower and upper limits

The calculated basis cannot be:

• lower than 30% of the minimum wage,
• higher than 60% of the forecast average salary.

In 2026, the limits are:

• minimum PLN 1,441.80,
• maximum PLN 5,652.

You can declare a higher basis than the formula result, but not lower than the statutory minimum.

Limit 36 months

From 2026, the relief is described as a maximum of 36 calendar months in each 60-month business period.

For people who used Mały ZUS Plus earlier, transitional provisions determining the beginning of the new period must be taken into account. It is not enough to mechanically check the "last 60 months" without insurance history.

The most important exclusions

The following persons will not benefit from Mały ZUS Plus if:

• conducted business for less than 60 days in the previous year,
• meets the conditions for preferential contributions from a base of 30% of the minimum wage,
• performs activities for a current or former employer corresponding to the work performed for him before starting his business - to the extent specified by law,
• settled with a tax card and at the same time benefited from VAT exemption, if the statutory exemption applies to it,
• conducted certain other types of non-agricultural activities listed in the regulations in the previous year.

The condition of previous activity does not apply only to JDG entry. The Act on the social security system uses a broader concept of non-agricultural activity.

Small ZUS Plus with preferential contributions

A typical order might look like this:1. start-up relief - if the entrepreneur chooses it and meets the conditions, 2. 24 months of preferential contributions, 3. Small ZUS Plus - if its separate conditions are met, 4. standard basis when no preference is given.

Full ZUS does not always start automatically after 30 months. You need to check Mały ZUS Plus, coincidence of titles and other entitlements.

Report

Switching to Mały ZUS Plus requires proper deregistration and reporting with the insurance code, as well as providing data on income, income and basis in ZUS documents.

The deadline depends on the situation, including whether the entrepreneur takes advantage of the relief from January 1, resumes business or acquires the right after the end of another preference. You should not wait until your annual tax return.

Health insurance

Small ZUS Plus applies only to social contributions. Health benefits are calculated according to the form of taxation on the same principles as for entrepreneurs without this relief.

Sources

• Act on the social security system - ELI, art. 18c

Need to calculate the basis?

Oxyok provides accounting for Polish JDGs and ZUS (Social Insurance Institution) filings - from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. Your business and insurance history may change your eligibility for relief.