Contribution holidays and ZUS relief for JDG in 2026 — in Poland
Contribution holidays in 2026 and start-up relief and preferential ZUS: who can benefit, what the exemption covers, deadlines and health insurance contribution.
"Contribution holidays", start-up relief and preferential ZUS are three different solutions. The most important difference:
- contribution holidays exempt you from your own social security contributions for one selected month of the year,
- start-up relief exempts you from social security contributions at the beginning of your business,
- preferential ZUS reduces the basis for social contributions for the next 24 months.
None of these solutions exempt you from health insurance premiums.
ZUS holidays 2026 — 3 contribution stages in one table
Start relief (6 months without social contributions), small preferential ZUS (24 months from a lower base) and full ZUS (full contributions). All amounts for 2026.
ZUS contributions timeline
Full cost comparison (lump sum, income up to 60,000 zł)
Lowest health contribution tier on lump sum (498.35 zł/mo). Social contributions without sickness.
| Stage | Social/mo | Health/mo | Total/mo | Total/year |
|---|---|---|---|---|
| Start relief Months 1–6 | 0 zł | 498 zł | 498 zł | 5980 zł |
| Small preferential ZUS Months 7–30 | 421 zł | 498 zł | 919 zł | 11 031 zł |
| Full ZUS From month 31 | 1650 zł | 498 zł | 2148 zł | 25 778 zł |
Key rule: The health contribution is mandatory at every stage — including during the 6 months of start relief. „Contribution holidays" only cover social contributions (retirement, disability, sickness, accident), not health. This is the most common misunderstanding.
Want to know which ZUS stage is best for you?
Let's check →Amounts based on acts on social and health insurance systems. 2026 ZUS constants: minimum wage 4,806 zł, forecast average 9,420 zł. Full ZUS base: 60% of average = 5,652 zł. Small ZUS base: 30% of minimum = 1,441.80 zł. Sickness contribution (2.45%) voluntary. FGŚP does not apply to JDG without employees.
Contribution holidays in 2026
Once a year, an entrepreneur entered in CEIDG may choose one month for which he or she will not pay his or her own contributions:
- pension,
- pension,
- accident,
- voluntary sick leave - if he was subject to it on the required terms,
- to the Labor Fund and the Solidarity Fund, if they would normally be due.
Contributions for a month of leave are financed from the state budget and the period is included in the insurance.
What contribution holidays do not cover
You still pay:
- health insurance premium,
- contributions for employees, contractors and other persons insured by the company,
- receivables not covered by the exemption decision.
Holidays do not mean a "month without ZUS".
Who can submit an application
Statutory conditions must be met. In particular:
- in the month preceding the submission of the application, no more than 10 people, including the entrepreneur, were registered for insurance,
- in at least one of the two calendar years preceding the year of submitting the application, the annual income from business did not exceed the equivalent of EUR 2 million or the entrepreneur did not generate income in any of these years,
- the entrepreneur has a de minimis aid limit,
- the condition of not performing activities for the former employer is met.
Detailed rules of the Act regarding the registration period and types of insurance apply to the number of 10 people. Conditions are examined for a specific application; the sole proprietorship form itself does not guarantee exemption.
RWS application deadline
You submit the RWS application electronically in the month preceding the month of leave.
Example: to take advantage of holidays for November, the application must be submitted in October. An application submitted in November does not provide exemption for November.
After a month of vacation, you still submit settlement documents. The exemption does not remove the obligation to correctly report contributions.
Starting discount
The start-up relief allows you to not be subject to compulsory social insurance related to your business activity for six calendar months. During this time, you pay health insurance contributions.
If you start your business on the first day of the month, this month is the first month of relief. If you start during the month, a partial month does not count towards the six full months.
Basic conditions
Relief is available if, among other things:
- you are starting a business for the first time or again after at least 60 months,
- you do not perform activities for your former employer that you performed for him as a full-time employee in the current or previous calendar year.
You can waive the relief. Resignation has consequences for the further insurance period and should not be treated as arbitrary "turning on and off" preferences.
ReportDuring the start-up relief, the entrepreneur registers for health insurance, usually with a code starting with 05 40. It is not enough to describe the relief in the monthly DRA declaration - a proper insurance application is needed.
Preferential social contributions
After the start-up relief, an entrepreneur who meets the conditions may pay social security contributions from the reduced base for 24 full calendar months.
The minimum base in 2026 is 30% of the minimum wage:
- minimum salary: PLN 4,806,
- minimum preferential basis: PLN 1,441.80.
The final amount depends, among other things, on voluntary sickness insurance and the appropriate accident contribution rate. You pay your health insurance premium separately.
Preferential contributions are not Small ZUS Plus. Small ZUS Plus is a separate relief, the basis of which depends on the income from the previous year and additional limits apply.
Full social security contributions
The minimum basis for full social security contributions in 2026 is PLN 5,652, i.e. 60% of the forecast average salary of PLN 9,420.
Do not provide one "large ZUS" amount without describing whether it includes:
- voluntary sickness contribution,
- Labor Fund and Solidarity Fund,
- specific accident contribution rate,
- health insurance premium.
These elements mean that two correct calculations may show different totals.
Health premium in 2026
Lump sum
The monthly contribution depends on the annual income determined for the threshold:
- up to PLN 60,000: PLN 498.35,
- over PLN 60,000 up to PLN 300,000: PLN 830.58,
- over PLN 300,000: PLN 1,495.04.
Scale and flat tax
On the scale, the contribution is 9% of income, and on the flat tax it is 4.9% of income. A minimum monthly premium applies.
The amount of PLN 14,100 in flat tax is the limit for the tax settlement of paid health insurance contributions in 2026. Not the maximum premium payable.
Contribution holidays and other reliefs
Contribution holidays are an independent mechanism, but the real benefit depends on what social contributions the entrepreneur would normally pay for the selected month.
A person receiving a start-up tax relief does not pay his or her own social contributions, so contribution holidays do not give him or her the same savings as an entrepreneur paying preferential or full contributions. The health insurance premium remains due in all variants.
Labor Fund
The obligation of the Labor Fund does not depend on the company's revenue. Among other things, the basis for calculating contributions and statutory exclusions are important. The rule "Labor Fund only after exceeding a certain income" should not be applied.
Sickness insurance
For entrepreneurs, sickness insurance is voluntary. Its height depends on the base:
- with a preferential basis it is clearly lower,
- with a full base it is higher.
The same amount of sick leave cannot be given for the base of PLN 1,441.80 and PLN 5,652.
The lack of sickness insurance affects the right to benefits, but the right to a specific benefit also depends on other conditions, including the waiting period and timely insurance coverage.
The most common errors
"The first two years are free of contributions"NO. The start-up relief frees you from your own social security contributions for six months, and then the preferential ZUS means lower contributions - not no contributions.
Declaring relief with the DRA declaration alone
Proper insurance applications are needed. DRA is a settlement document, not a universal application for every relief.
Skipping health
The health insurance contribution is due during the start-up relief, preferential ZUS and contribution holidays.
RWS application in the month of dismissal
It's too late. The application is submitted one month in advance.
Retention of reliefs by suspending operations
The suspension does not automatically extend the calendar relief periods. The end date of preferences must be set according to the rules applicable to a specific relief.
FAQ
Do premium holidays include health insurance?
No. You also pay health insurance contributions for a month of vacation.
Do holidays include employee contributions?
No. The exemption applies to the entrepreneur's own contributions covered by the application.
Does preferential ZUS depend on income?
No. The income limit applies to Small ZUS Plus, and not to 24-month preferential contributions for new entrepreneurs.
Can I submit the RWS on paper?
The application is submitted electronically via the payer's profile in the ZUS system.
Sources
- ZUS - Contribution holidays
- Biznes.gov.pl - Start-up relief
- Biznes.gov.pl - Preferential ZUS contributions
Do you need help with ZUS documents?
I run JDG accounting - from registration through discounts to full contributions. From PLN 49 + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: Eligibility for relief depends on business history, employment, insurance codes and timing. Check the conditions before submitting your application or RWS.