ZUS for sole proprietors in 2026: deadlines and Mały ZUS Plus

ZUS contributions are one of the largest fixed costs of running a sole proprietorship in Poland. In 2026 entrepreneurs pay them on their own, and both the deadlines and the available reliefs are key for cash flow. Here is a practical summary for anyone running JDG in Poland.

When to pay ZUS

A sole proprietor pays ZUS contributions by the 20th of each month — for the previous month. If the 20th falls on a non-working day, the deadline shifts to the next business day. The same deadline applies to filing DRA, unless you rely on the automatic continuation in PUE ZUS.

Mały ZUS Plus — who qualifies

Mały ZUS Plus is a relief that lowers social contributions proportionally to the previous year's revenue. In 2026 an entrepreneur may use it if their 2025 revenue did not exceed 120,000 PLN and they ran the business for at least 60 days. The current threshold should be verified in the latest ZUS communication — it is subject to updates.

• Application for the relief — by the end of January 2026 (insurance code 0590/0592).
• Maximum use — 36 months within any 60 consecutive months.
• Cannot be combined with Relief for the Start or preferential ZUS in the same period.
• Does not cover the health contribution — calculated separately from income.

Most common mistakes

Entrepreneurs most often lose the relief due to the wrong insurance code or a late application. The second pitfall is the health contribution: it is calculated from income based on the tax form and paid together with social contributions but under its own rules. Once a year it is worth recalculating whether your tax form is still optimal given the health contribution.

Want to know how much ZUS you will pay in 2026? Get in touch.