ZUS

Mały ZUS Plus 2026 — Calculator, Eligibility & How to Apply

May 2, 2026 ~7 min read

Mały ZUS Plus (reduced social security contributions for small businesses) is an ulga (tax/contribution relief) that allows small enterprises to pay ZUS (Social Insurance Institution) contributions proportional to their actual income — instead of the full ~1,600 PLN/month, you may pay as little as 350 PLN. The annual revenue limit is 120,000 PLN. We show you how to calculate your contributions and whether it pays off.

Article illustration — ZUS social contributions 2026

What Is Mały ZUS Plus

By default, a JDG (sole proprietorship — jednoosobowa działalność gospodarcza) owner pays full ZUS entrepreneur contributions — pension + disability + sickness + accident + health = ~1,600 PLN/month (2026). This is a fixed amount regardless of income.

Mały ZUS Plus allows you to reduce your pension, disability, accident, and sickness contributions (NOT the health contribution) — proportionally to your actual income from the previous year.

Eligibility Requirements for 2026

  • Annual revenue in the previous year: no more than 120,000 PLN
  • Business activity conducted for at least 60 days in the previous year
  • No use of ulga na start (startup relief — 6-month ZUS exemption) in the last 60 months
  • No concurrent employment contracts at other workplaces (with certain exceptions)

How to Calculate Mały ZUS Plus Contributions

Formula:

  1. Calculate your average monthly income = annual income ÷ 12
  2. ZUS contributions = average income × 50% × ZUS rates
  3. The health contribution is NOT covered — you pay the full amount (4.9% of income)

Example 1: annual income of 60,000 PLN

  • Average monthly income = 5,000 PLN
  • ZUS base = 5,000 × 50% = 2,500 PLN
  • Pension 19.52% × 2,500 = 488 PLN
  • Disability 8% × 2,500 = 200 PLN
  • Sickness 2.45% × 2,500 = 61 PLN
  • Accident 1.67% × 2,500 = 42 PLN
  • Total social ZUS: 791 PLN (instead of full 1,350 PLN)
  • + Health contribution 4.9% × average income = 245 PLN
  • Grand total: 1,036 PLN/month (instead of ~1,600 PLN)

Mały ZUS Plus vs Ulga na Start

Ulga na Start (first 6 months): 0 PLN in entrepreneur ZUS contributions. Only the health contribution ~314 PLN/month.

Preferential ZUS (next 24 months): ~600 PLN/month (half of full ZUS).

Mały ZUS Plus (after 30 months from startup): Proportional to income, provided annual revenue is below 120,000 PLN.

Full ZUS: ~1,600 PLN/month, when revenue exceeds 120,000 PLN or you do not meet the Mały ZUS Plus eligibility criteria.

Frequently Asked Questions

Does Mały ZUS Plus also reduce the health contribution?
NO. Mały ZUS Plus only reduces social contributions (pension, disability, sickness, accident). You always pay the full health contribution — 4.9% or 9% of income (depending on your form of taxation).
What if I exceed 120,000 PLN during the current year?
Mały ZUS Plus eligibility is based on the previous year's revenue, so exceeding the limit in the current year does not revoke the relief retroactively. You will lose it starting January 1 of the following year.
Can I combine Mały ZUS Plus with sickness insurance?
Yes. Mały ZUS Plus affects the contribution amount, not your insurance coverage. You can opt for voluntary sickness insurance — the reduced rate will apply to it as well.

Need Assistance?

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