How will the rules for Mały ZUS Plus change in 2026?

From 1 January 2026, new, more specific rules governing the use of the ‘Mały ZUS Plus’ scheme in 2026 will come into force. The key changes relate to the method of calculating the periods entitling a person to the relief, the deadline for returning to preferential contribution rates, and clear criteria for granting the relief. The new regulations aim to simplify the system and eliminate ambiguities in interpretation which, in recent years, have raised doubts both amongst business owners and in court rulings.

Under the new regulations, any entrepreneur carrying out non-agricultural business activity may pay reduced social security contributions for 36 months within any consecutive 60 calendar months. The 60-month period is counted from the first month in which the entrepreneur began to benefit from the relief, and every month in which the business was operated for even a single day counts towards the limit. In 2026, the ‘waiting period’ following the end of the 36-month cycle was reduced to 24 months, which effectively allows a quicker return to the preferential rates.

The so-called ‘reset’ is also of particular significance – from January 2026, all entrepreneurs, regardless of whether they have previously utilised the relief, are entitled to a new 36-month relief period under the new rules. The other conditions for using Mały ZUS Plus remain unchanged, including the revenue limit and sector-specific exclusions.

Who is eligible for Mały ZUS Plus in 2026?

The most important condition for eligibility for Mały ZUS Plus in 2026 is that revenue must not exceed the threshold of PLN 120,000 for the previous calendar year. This limit has not changed and remains in force under the new legislation. If the business was operated for part of the year, this threshold is calculated proportionally – for example, if the business was operated for 250 days in 2025, the revenue limit is 120,000/365*250 = 82,191.78 PLN.

Other criteria include:

• The business must have been carried out for at least 60 days in the previous calendar year.
• No business activity carried out for a former employer in a scope identical to the duties under an employment contract (in the current or previous year).
• Not being subject to social security contributions on account of any other business activity (e.g. as a partner in a partnership, a sole trader, a self-employed professional, or an artistic or educational activity).
• The tax card cannot be used in conjunction with VAT exemption.

Entrepreneurs must also bear in mind that ‘Mały ZUS Plus’ in 2026 applies exclusively to social security contributions – the health insurance contribution remains outside the scope of this relief and must always be paid in accordance with the general rules.

How do you calculate the amount of contributions under ‘Mały ZUS Plus’ in 2026?

The contribution assessment base under Mały ZUS Plus in 2026 is closely linked to the income earned in 2025. The calculation formula remains unchanged:

Contribution base = (annual income / number of days the business was operated during the year) × 30

The result should be rounded to two decimal places and then multiplied by a factor of 0.5. The final amount must not be less than 30 per cent of the minimum wage (in 2026: PLN 1,441.80) nor more than 60 per cent of the projected average wage (PLN 5,652).

Example: An entrepreneur with an income of 24,000 PLN for 2025, who carried out business activities throughout the year (365 days), calculates the basis as follows: 24,000/365*30 = 1,972.60 PLN. After multiplying by 0.5, they obtain 986.30 PLN, but as this is less than 1,441.80 PLN, the minimum contribution base must be applied.

In the case of flat-rate taxation or a tax card (without VAT exemption), the contribution base is determined by multiplying the revenue by a factor of 0.5. The resulting figure must also fall within the range of 30% to 60% of the relevant indicators.

How much will social security contributions be under the ‘Mały ZUS Plus’ scheme in 2026?

The amount of social security contributions from January 2026 for self-employed individuals under the Mały ZUS Plus scheme in 2026 depends on the calculated basis, which – as a reminder – must fall between PLN 1,441.80 and PLN 5,652. Contributions are calculated according to the statutory percentage rates:

• Pension: 19.52%
• Disability pension: 8%
• Accident insurance: 1.67%
• Sickness (voluntary): 2.45%

Example: With a minimum contribution base of 1,441.80 zł, the monthly old-age pension contribution will be approximately 281.54 zł (1,441.80 × 19.52%), the disability contribution will be PLN 115.34, the accident insurance contribution PLN 24.09, and the voluntary sickness insurance contribution PLN 35.52. The total monthly social security contribution (including sickness insurance) is PLN 456.49. The Labour Fund contribution applies only to those whose contribution base exceeds the minimum wage (4,806 PLN in 2026).

It is worth noting that self-employed people who use the ‘Mały ZUS Plus’ scheme can save up to several hundred zlotys a month compared to the ‘standard ZUS’ scheme, where the contribution base in 2026 is 5,652 zlotys.

When and how should you register for Mały ZUS Plus in 2026?

Registration for the Mały ZUS Plus scheme in 2026 requires strict adherence to deadlines and procedures. An entrepreneur who meets the conditions and wishes to benefit from the scheme from the start of the year must register with ZUS by 2 February 2026 (as 31 January falls on a Saturday). Failure to meet this deadline will result in the loss of entitlement to preferential contributions for the whole year.

The process involves deregistering from the current insurance code (e.g. 05 10) and then registering with code 05 90 or 05 92 on the ZUS ZUA or ZUS ZZA form. If the relief is to be claimed after the end of the preferential period or following the resumption of business activities, the notification must be submitted within 7 days of the conditions being met.

After submitting the notification, the business owner must file a DRA Part II or RCA Part II declaration, providing details of the form of taxation, turnover and income from business activities for the previous year, as well as the calculated contribution base. These documents are submitted once a year, for the month in which the relief was taken up.

How long can you benefit from Mały ZUS Plus and when can you return to the scheme?

Under the new rules coming into force in 2026, the Small ZUS Plus scheme can be used for a maximum of 36 months within any 60 calendar months of running a business. This means you can pay lower contributions for three years, followed by a mandatory two-year (24-month) break. After this waiting period, the entrepreneur may reapply for the relief – in any month, regardless of the start of the year.

Example: Mr Jan made use of the ‘Mały ZUS Plus’ scheme for 36 months until March 2024. After 24 months have elapsed – that is, from April 2026 – if he still meets the conditions, he may return to the preferential contribution rates for a further 36 months.

Entrepreneurs who have not used up the additional 12 months of relief granted (for 2023) by the end of 2025 may claim these months after 2025 – following the end of the new 36-month relief period.

“A purposive interpretation of Article 18c(11)(6) of the Framework Act must lead to the conclusion that the legislator envisaged the possibility of benefiting from the so-called ‘small ZUS+’ during each successive five-year period.” – Judgment of the Regional Court in Łódź of 29 July 2024, case no. VIII U 1116/24

What documents and obligations are associated with ‘Small ZUS Plus’ in 2026?

After registering for ‘Small ZUS Plus’ in 2026, an entrepreneur must provide ZUS with a range of information enabling verification of their entitlement to the relief and the correctness of the calculation of the contribution base. In particular, these include:

• The form of taxation in the previous calendar year
• Annual turnover and income from business activities
• The basis for calculating pension and disability contributions

All this information must be provided in the DRA Part II or RCA Part II return, submitted for January of the relevant year or the first month of joining the relief scheme. If requested by ZUS, the entrepreneur has 14 days to submit documents confirming the form of taxation, as well as the amount of revenue and income.

Failure to submit the documents or an incorrect calculation may result in the contribution assessment basis being set at 60 per cent of the projected remuneration – i.e. the ‘high ZUS rate’.

What are the most common mistakes and pitfalls with ‘Mały ZUS Plus’ in 2026?

Experience shows that most problems with ‘Small ZUS Plus’ in 2026 relate to incorrect applications for the relief, exceeding the revenue limit or overlapping insurance statuses. Missing the registration deadline, even by a single day, results in the loss of entitlement to the relief for the whole year. Using the incorrect insurance title code (e.g. retaining the old code 05 10 instead of the new 05 90/05 92) results in ZUS refusing to apply the relief.

Another problem is the incorrect calculation of income – particularly when accounting for expenses and social security contributions. The entrepreneur must remember to include in the tax base any contributions classified as tax-deductible expenses. Finally, a common pitfall is when business activities overlap with work carried out for a former employer – such a situation excludes the entrepreneur from the relief.

It is also worth paying attention to changes in the minimum wage and the forecast average wage, as these affect the lower and upper limits of the contribution assessment base.

How will ‘Mały ZUS Plus’ in 2026 affect pensions and benefits?

Contributions paid under the ‘Mały ZUS Plus’ scheme in 2026 are taken into account when determining the amount of future old-age, disability and sickness benefits. However, it is important to be aware that a lower contribution assessment base means lower benefits in the future. An entrepreneur may voluntarily declare a higher contribution base if they wish to receive a higher pension or sickness benefit.

It is possible to opt out of the relief at any time during the year – in which case, from the following month until the end of the year, full social security contributions must be paid. If business activity is suspended, the period of suspension does not count towards the 36-month limit for using the ‘Mały ZUS Plus’ scheme, which allows for better long-term planning of the relief.

It is worth noting that suspending business activity does not result in the loss of entitlement to the relief, provided the 36-month limit has not been exhausted.

How ‘Mały ZUS Plus’ works in practice – examples and calculations

A collection of practical examples helps to better understand how Mały ZUS Plus works in 2026 and what real savings it brings to business owners.

Example 1: Ms Anna ran her business throughout 2025; her income was 24,000 zł. Contribution base: (24,000 / 365) x 30 = 1,972.60 zł. After applying the 0.5 multiplier, she arrives at 986.30 PLN, but the minimum contribution base of 1,441.80 PLN applies. Social security contributions, including sickness cover, will amount to approximately 456.49 PLN per month.

Example 2: Mr Andrzej earned 67,500 PLN in 2025, having been in business for the whole year. Contribution base: (67,500 / 365) x 30 = 5,547.95 PLN; multiplied by 0.5, this gives 2,773.98 PLN. This is below the upper limit, so contributions are calculated on this amount. Under the flat-rate scheme in 2025, the entrepreneur would have paid full social security contributions on 5,652 PLN, so the difference is significant.

Example 3: Mr Karol used only 6 of the 12 additional months of the ‘Mały ZUS Plus’ scheme in 2023. From January 2026, a new 36-month relief period will begin, and he will only be able to use the remaining 6 months from the additional allocation once this cycle has ended.

Frequently asked questions about Mały ZUS Plus in 2026

Does Mały ZUS Plus cover the health insurance contribution? No, the relief applies exclusively to social security contributions (pension, disability, accident and sickness). The health insurance contribution is calculated according to the general rules.

What about those who have already used up their 36 months of relief before 2026? From 1 January 2026, every entrepreneur is entitled to a new 36-month relief period, regardless of whether they have previously used up their entitlement. Any remaining months from the 12-month allocation may be claimed after the new cycle has ended.

Will the revenue limit of PLN 120,000 change in 2026? No, the amendment to the Act does not provide for any changes to the revenue limit – the threshold of PLN 120,000 for the previous year still applies.

When can you return to the relief scheme after using up 36 months? After a 24-month waiting period, you can re-register for Mały ZUS Plus, even if it is not the start of the calendar year.

Where can you find professional support for Mały ZUS Plus in 2026?

The complexities involved in interpreting regulations, declaring income or correctly completing documents for ZUS can pose difficulties even for experienced entrepreneurs. If you need professional support with Mały ZUS Plus in 2026, we invite you to contact Firma dla Każdego. Our foundation’s experience shows that proper advice and legal and accounting services are essential for running a business safely and effectively.