Three stages: start-up relief, preferential contributions, full ZUS
An entrepreneur who starts a sole proprietorship usually goes through three contribution stages. First, 6 months of start-up relief (ulga na start), then 24 months of preferential contributions, followed by contributions under general rules. The health contribution applies throughout and does not depend on the reliefs.
| Stage | Duration | ZUS contributions excluding health in 2026 |
|---|---|---|
| Start-up relief | 6 months | PLN 0 |
| Preferential contributions | 24 months | from PLN 1441.80, i.e. PLN 456.18 per month with voluntary sickness insurance |
| General rules | from month 31 | from PLN 5652, i.e. PLN 1926.76 per month with sickness insurance and the Labour Fund and Solidarity Fund |
The amounts in the table are the minimum for 2026 according to the ZUS analysis from February 2026. An entrepreneur may declare a higher contribution base. Contributions will then also be higher.
Start-up relief: 6 months without social insurance contributions
For 6 months from the date of starting the business, an entrepreneur is not subject to mandatory social insurance (Art. 18(1) of the Entrepreneurs' Law (Prawo przedsiębiorców)). Therefore, they do not pay pension, disability, sickness or accident insurance contributions, or contributions to the Labour Fund and Solidarity Fund. They only pay the health contribution.
The relief is available to a person who starts a business for the first time or after at least 60 months from its last suspension or termination. The second restriction concerns work for a former employer. The relief is not available if, in this or the previous year, you performed for that employer under an employment contract the same activities that you now want to perform in your business (Art. 18(1)).
You can opt out of the relief by registering for social insurance (Art. 18(2)). The 24 months of preferential contributions then run from the date you become covered by insurance (Art. 18aa(1) of the Social Insurance System Act (ustawa o systemie ubezpieczeń społecznych)). No contributions also means no insurance protection: without sickness insurance, there is no sickness benefit.
Preferential contributions: 24 months based on 30 percent of the minimum wage
During the first 24 calendar months of business activity, the base for pension and disability insurance contributions is the declared amount, not lower than 30 percent of the minimum wage (Art. 18a(1) of the Social Insurance System Act). The minimum wage (in the Act: minimalne wynagrodzenie za pracę) in 2026 is PLN 4806, so the lowest base is PLN 1441.80.
Contributions from this base amount to PLN 456.18 per month. This consists of a pension contribution of PLN 281.44, a disability contribution of PLN 115.34, a sickness contribution of PLN 35.32 and an accident contribution of PLN 24.08. Sickness insurance is voluntary. Without it, the amount is PLN 420.86.
The conditions are similar to those for start-up relief. Preferential contributions are not available to a person who ran a business during the last 60 months. They are also not available to someone who works for a former employer on the same activities as under an employment contract in this or the previous year (Art. 18a(2)).
During start-up relief, the Act does not treat an entrepreneur as a person conducting non-agricultural business activity (Art. 8(6a)). Therefore, the 24 months of preferential contributions start only after the 6 months of relief. Together, this gives 30 months of lower contributions.
Health contribution in 2026
You pay the health contribution from the first month, including during start-up relief. Its amount depends on the form of taxation you choose when registering the business.
| Form of taxation | Health contribution in 2026 |
|---|---|
| Lump-sum tax, revenue from the beginning of the year up to PLN 60 000 | PLN 498.35 per month |
| Lump-sum tax, revenue from PLN 60 000 to 300 000 | PLN 830.58 per month |
| Lump-sum tax, revenue above PLN 300 000 | PLN 1495.04 per month |
| Tax scale or flat tax | based on income, but not less than PLN 432.54 per month |
| Tax card | PLN 432.54 per month |
For lump-sum tax, the threshold is calculated based on cumulative revenue from the beginning of the calendar year. After exceeding PLN 60 000, the contribution rises from PLN 498.35 to PLN 830.58. With the tax scale, the contribution is 9 percent of the previous month's income; with flat tax, 4.9 percent. The minimum in both cases is PLN 432.54, calculated from the full minimum wage of PLN 4806. The amounts in the table apply from February 2026 to January 2027.
The form of taxation therefore needs to be considered together with the health contribution. We compare lump-sum tax, the tax scale and flat tax for specific amounts on the accounting for sole traders page.
After 30 months: Small ZUS Plus or full contributions
After the period of preferential contributions, the entrepreneur pays contributions under general rules, unless they can use Small ZUS Plus. In 2026, the lowest base is 60 percent of the projected average salary, i.e. PLN 5652. Contributions from this base, with sickness insurance and the Labour Fund and Solidarity Fund, amount to PLN 1926.76 per month.
Anyone whose revenue in the previous year was up to PLN 120 000 may use Small ZUS Plus. The base is then half of the average monthly income from the previous year, but not less than PLN 1441.80 (Art. 18c). The relief is available for 36 months in each 60-month period of business activity. Once a year, you can also take contribution holidays: no own social contributions for one month, but the health contribution is still due.
By what date must you pay?
An entrepreneur without legal personality, including the owner of a sole proprietorship, pays contributions for a given month by the 20th day of the following month (Art. 47(1)(4) of the Social Insurance System Act). The contribution for September is therefore due by 20 October.
Anyone who wants to start a business can begin by checking whether, as a foreigner, they are entitled to run a sole proprietorship and what the registration costs are. We describe this on the starting a business page.
Questions
How long does start-up relief last and what does it cover?
6 months from the date of starting the business. During this time, you do not pay social insurance or Labour Fund contributions. You only pay the health contribution (Art. 18(1) of the Entrepreneurs' Law).
How much are preferential contributions in 2026?
The lowest base is PLN 1441.80, which is 30 percent of the minimum wage of PLN 4806. Social contributions from this base amount to PLN 456.18 per month with voluntary sickness insurance or PLN 420.86 without it.
How much is the health contribution under lump-sum tax in 2026?
PLN 498.35 per month with revenue from the beginning of the year up to PLN 60 000, PLN 830.58 with revenue from PLN 60 000 to 300 000, and PLN 1495.04 above PLN 300 000.
Can I use the reliefs if I start a business and work for a former employer?
No, if in this or the previous year you performed for that employer under an employment contract the same activities that you now perform in your business. This condition applies both to start-up relief and preferential contributions (Art. 18(1) of the Entrepreneurs' Law, Art. 18a(2) of the Social Insurance System Act).
Sources
Legal status as of 23.09.2026. Amounts for 2026 according to ZUS announcements and analysis. The text was prepared by WNR Group sp. z o.o. based on the sources listed below.
- Ustawa z dnia 6 marca 2018 r. Prawo przedsiębiorców, tekst jednolity Dz.U. 2025 poz. 1480 ze zm., art. 18
- Ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych, tekst jednolity Dz.U. 2026 poz. 199, art. 8 ust. 6a, art. 18a, 18aa, 47
- ZUS, „Składki przedsiębiorców w 2026 roku”, analiza Wydziału Planowania Funduszy, luty 2026
- ZUS, Informacja w sprawie podstawy wymiaru składki oraz kwoty składki na ubezpieczenie zdrowotne w 2026 r.
- ZUS, Przedsiębiorcy opodatkowani na zasadach ogólnych lub w formie karty podatkowej. Minimalna składka na ubezpieczenie zdrowotne w 2026 r.