Mały ZUS Plus in 2026 — who benefits

Mały ZUS Plus is a preferential way of paying social security contributions for low-revenue sole traders. Instead of a flat base, contributions are calculated on half of the previous year's income, which materially eases the burden on microbusinesses.

Who qualifies

The relief is available to entrepreneurs who ran their business for at least 60 days in the previous year and whose sole-trader revenue did not exceed the statutory cap. It is worth checking the current revenue threshold on zus.pl — in 2025 it was 120,000 PLN, and the thresholds are indexed annually.

Limits and exclusions

• Mały ZUS Plus can be used for up to 36 months within 60 consecutive calendar months.
• It cannot be combined with the new-business preferential ZUS (24 months) or with the start-up relief.
• Entrepreneurs taxed by the tax card for part of their activity are excluded.
• The relief does not cover the health contribution — that is calculated under separate rules linked to the form of taxation.

How to sign up

You sign up by filing ZUS DRA or ZUS RCA for the first month of using the relief with the new insurance title code. At the start of the year, the deadline is the end of January; in other cases — the end of the month in which the conditions were met.

Rates and thresholds in Poland are updated annually — consult an accountant before making any decisions.

We'll check whether you qualify for Mały ZUS Plus — book a consultation.