Starting January 1, 2026, Polish entrepreneurs can access a new 36-month relief period under revised Small ZUS Plus rules, as ZUS clarifies eligibility and procedures.
Reset Counter: New 36-Month Relief Period for All
As of January 1, 2026, individuals running non-agricultural businesses can benefit from the Small ZUS Plus relief under new rules that specify how relief periods should be calculated.
ZUS explained that the new regulations have reset the Small ZUS Plus counter. This means that for every entrepreneur who meets the relief conditions, a new 36-month period began on January 1, 2026.
Who Can Benefit from the New Small ZUS Plus Rules?
This applies to contributors who can pay reduced contributions for 36 months within each 60-month period of business activity. Each calendar month when the entrepreneur used the relief or conducted business for at least one day is counted.
According to ZUS, the first 60-month period of business activity will begin in the month when, after December 2025, the entrepreneur starts business activity with Small ZUS Plus relief. The next period will begin in the first month when they start or continue business after the previous 60-month period ends.
Important Deadlines: How and When to Register for the Relief?
ZUS explains that entrepreneurs who did not use Small ZUS Plus in December and want to pay relief contributions this year should register by the end of January 2026. By this day, they must unregister from insurance with the previous code and register with the Small ZUS Plus code, which starts with 0590 or 0592.
Entrepreneurs who used the relief through the end of 2025 and still meet its conditions do not need to make a new registration.
Due to the special circumstances related to the changes in Small ZUS Plus regulations, contributors who submitted registration documents in January 2026 with insurance title code 05 10/05 12 can correct their registration if they want to use the relief. These individuals can register for insurance with insurance title code 05 90/0592, provided they meet statutory requirements and make this registration by the end of January 2026.
If an entrepreneur starts or resumes business activity after January 31, 2026, or meets the conditions for Small ZUS Plus in another month, they must submit documents within seven days of meeting the conditions for the relief.
Contribution Amounts: Calculation Basis and Payment Levels
Small ZUS Plus allows paying lower social insurance contributions, calculated based on income from business in the previous calendar year. Entrepreneurs whose business revenue in the previous calendar year did not exceed PLN 120,000 can use the relief.
The amount of contributions under Small ZUS Plus depends on income. Half of the average monthly income from business in the previous year serves as the calculation basis. It must be between 30% of the minimum wage and 60% of the projected average wage. As reported by ZUS, this means that in 2025, the contribution calculation basis ranges from PLN 1,441.80 to PLN 5,652.
The relief does not include the health contribution, which must be paid in full.
Entrepreneurs who in the previous calendar year: settled on a tax card with simultaneous VAT exemption on sales, conducted other non-agricultural activities, such as as a partner in a general partnership, cannot use the relief.