Polish entrepreneurs have until January 31, 2026, to correct their ZUS registration codes and continue benefiting from the Small ZUS Plus discount.
Error in ZUS Registration? You Have Until End of January to Correct It
Many entrepreneurs made the same mistake, assuming they could no longer use the Small ZUS Plus discount in 2026. If you also registered for insurance with a standard code (05 10 or 05 12), we have good news: you can still fix it and pay lower contributions.
How to do it? Just withdraw your previous registration and register for insurance with insurance title code 05 90/0592. Entrepreneurs have until the end of January 2026 to do this.
Trap in Regulations? New Way of Calculating Small ZUS Plus
We remind you that from January 1, 2026, key changes came into force for thousands of business owners. It concerns the way of setting time limits for the so-called Small ZUS Plus.
What changes? For the periods of 36 calendar months of the discount and 60 calendar months of running non-agricultural business activity – according to the new rules – each calendar month is counted as a full month in which the entrepreneur used the discount or ran a non-agricultural business activity for at least one day.
Don’t Be Surprised by New Limits
It’s worth verifying your insurance history now so that on January 1, 2026, you don’t wake up with the obligation to pay several hundred zlotys more in monthly contributions.
