Mały ZUS Plus (reduced ZUS contributions) is one of the most important reliefs for the smallest entrepreneurs — it allows social security contributions to be calculated on actual income rather than on a fixed, relatively high base. On 1 January 2026 the rules for counting the periods of using the relief changed, and it is worth understanding them before you decide to take advantage of it. We explain who is entitled to Mały ZUS Plus, how much it is in 2026, how the contribution base is determined and what to remember when signing up.
What Mały ZUS Plus is
Mały ZUS Plus is a relief thanks to which an entrepreneur pays social security contributions (old-age pension, disability pension, sickness and accident insurance) on a base linked to the income earned in the previous year, instead of on the standard base of 60% of the projected average wage. In practice this means lower monthly contributions for businesses with modest income. The relief does not, however, cover the health insurance contribution — this must be paid in full, under the rules applicable to the chosen form of taxation. Mały ZUS Plus is a solution for entrepreneurs who have already been on the market for some time; people who are only just starting a business cannot use it — for them the „ulga na start” (start-up relief) and preferential contributions are intended.
New rules for counting periods from 2026
The most important change in force from 1 January 2026 concerns the way the period of using the relief is counted. The lower contributions can be used for a maximum of 36 months in each successive 60-month period of running a business — and this regardless of whether and for how long the relief was used before. Only meeting the statutory conditions counts. The first 60-month period is counted from the month in which, after December 2025, the use of the relief began, and each subsequent one from the first month of running or continuing the business after the end of the previous cycle. Each calendar month in which the relief was used, or the business was run for at least one day, counts in full towards both limits. Bear in mind that unused months of the relief do not carry over to the next period: if in a given cycle you use fewer than 36 months, the remainder is lost, and you can use the relief again only in the next 60-month cycle.
Who can use the relief
To pay contributions under Mały ZUS Plus, two basic conditions must be met. First, revenue from the business in the previous calendar year must not have exceeded PLN 120,000 — if the business was run for only part of the year, the limit is set proportionally to the number of days it was run. Second, the business must have been run in the previous year for at least 60 days. The relief is not, however, available to everyone. Among those who cannot use Mały ZUS Plus are: entrepreneurs settling under the tax card (karta podatkowa) and at the same time exempt from VAT, people who additionally run another non-agricultural activity (for example as a partner in a general partnership), as well as those who, within their business, perform for a current or former employer the same tasks they previously performed as an employee in the current or previous calendar year.
How much Mały ZUS Plus is in 2026
The contribution base is set on the average monthly income from the business for the previous year. It cannot, however, be arbitrary — it must fall within the range between 30% of the minimum wage and 60% of the projected average monthly wage. For 2026 this means a base from PLN 1,441.80 to PLN 5,652.00. If the base calculated from income would be lower than the lower limit, the minimum amount applies. Entrepreneurs settling under the lump-sum tax on recorded revenue (ryczałt) or the tax card determine their income on the basis of revenue multiplied by a factor of 0.5. It is worth remembering that a lower contribution base means a lower current burden, but also lower future benefits — sickness benefit, disability pension or old-age pension are calculated precisely on the contribution base.
Deadlines and registration with ZUS
Entrepreneurs who used Mały ZUS Plus continuously until the end of December 2025 and still meet the conditions do not have to deregister or register again — in 2026 they simply submit settlement documents with the appropriate insurance title code (05 90 or 05 92), that is ZUS DRA part II or ZUS RCA part II. People who did not use the relief in 2025, or used it but not until the end of December, and wish to join it in 2026, should sign up no later than 2 February 2026 (the deadline was moved because 31 January falls on a Saturday) — by deregistering with the previous code and registering again with the code appropriate for the relief. By 20 February 2026 you must additionally submit information on annual revenue, income, the form of taxation and the contribution base. If this information is missing, ZUS will set the base at the standard, and therefore higher, amount.