People who are just setting up a sole proprietorship (jednoosobowa działalność gospodarcza, JDG) usually worry most about the size of ZUS (Polish social security) contributions. Lawmakers built in a start-up cushion — the so-called ulga na start, a six-month exemption from paying social security contributions. It's worth knowing, though, that this exemption comes at a price, and the decision to use it should be a conscious one, not an automatic default.
What the start-up relief actually is
The start-up relief exempts the entrepreneur from the obligation to pay pension, disability and accident insurance contributions for the first 6 full calendar months of running a business. The exemption does not cover the health insurance contribution (składka zdrowotna) — that has to be paid from day one, at an amount depending on the chosen tax form. Under the tax scale and the flat 19% tax in 2026, the minimum health insurance contribution is 432.54 PLN per month (9% of the minimum wage of 4,806 PLN), while under the lump-sum tax (ryczałt) its amount depends on the annual revenue bracket.
A month in which the business was not started on its first calendar day does not count as a full month toward the six-month period — only the following full calendar months count. Importantly, suspending the business while using the relief does not pause this period — the six months elapse regardless of whether the company is actually operating.
Who can use the relief
The start-up relief is available to a person who is taking up business activity for the first time, or returning to it at least 60 months (five years) after the date it was last suspended or closed. The second condition concerns former employees: you may not perform, in the current or previous calendar year, the same duties for a former employer that you performed for them under an employment contract. The rule is meant to prevent converting an employment contract into self-employment purely to lower social security costs.
The start-up relief is voluntary. An entrepreneur may skip it entirely and register straight away for full or preferential social security contributions, if that suits their situation better.
How to register
Registration for health insurance for the duration of the relief is done on the ZUS ZZA form, within 7 days of the date the business is started. The form requires the insurance title code appropriate for people using the start-up relief, covering health insurance only. A late registration does not forfeit the right to the relief — as long as the statutory conditions are met, the exemption from social security contributions applies from the date the business started, regardless of when the form reached ZUS. Still, it's better not to delay, since a late health insurance registration can create other complications, for example when using healthcare services.
What the start-up relief does not give you
This is the most important part of the puzzle, and the one entrepreneurs most often forget. The period of using the start-up relief does not count as a contribution period under pension regulations — since no pension and disability insurance contributions are paid, no capital accrues toward a future pension during this time, and the period itself does not count toward insurance seniority.
A second significant gap concerns sickness insurance. Because a person on the start-up relief is not registered for social security at all, there is also no way to join voluntary sickness insurance. In practice this means no entitlement to sick pay, carer's allowance or maternity benefit from ZUS for the entire duration of the relief. For people planning a longer health-related absence or parenthood in the near future, this is often a reason to forgo the relief or shorten the period of using it.
Giving up the relief and what comes next
You can give up the start-up relief at any time by registering for full social security on the ZUS ZUA form. Keep in mind, however, that this resignation is irreversible — within the same period of running the business, you cannot go back to the contribution exemption. It's also worth knowing that entitlement to sick pay from voluntary insurance only arises after 90 days of continuous coverage under that insurance, so switching to full contributions does not provide protection immediately.
After the six-month start-up relief period ends, an entrepreneur who meets the statutory conditions can move to preferential ZUS contributions, calculated from a base equal to 30% of the minimum wage — 1,441.80 PLN per month in 2026 — and use them for a further 24 months. This transition is not automatic — it requires filing a new registration with ZUS using the appropriate insurance title code.
Worth thinking through at the start
The start-up relief genuinely eases the budget in the first months of business, but its cost is the lack of pension seniority and the lack of access to ZUS benefits during that period. For some, it's a sensible way to get through the toughest early stage; for others — because of planned parenthood, health considerations, or a wish to build up insurance seniority as quickly as possible — it will be better to use preferential or full contributions from day one. The decision is worth making consciously, ideally before registering the business in CEIDG.