Mały ZUS Plus 2025 – how to benefit from lower contributions and what’s changing

 Rules for using the ‘Mały ZUS Plus’ scheme in 2025

Mały ZUS Plus 2025 is one of the key relief schemes available to entrepreneurs running small-scale businesses. This scheme allows social security contributions to be paid in proportion to income earned, which significantly eases the financial burden on small businesses. To benefit from this scheme, an entrepreneur must meet a number of conditions set out in the Mały ZUS Plus rules for 2025. First and foremost, the income limit for the previous year must not exceed 120,000 zł. If the business was operated for less than a year, this limit is reduced proportionally to the number of days the business was in operation.

 Another important requirement is the duration of business activity in the previous year – it must amount to at least 60 calendar days. This means that new entrepreneurs who are just starting their business cannot benefit from the ‘Mały ZUS Plus 2025’ scheme, but they do have other reliefs available to them, such as the start-up relief or preferential social security contributions. Furthermore, entrepreneurs claiming this relief must not simultaneously benefit from preferential ZUS contributions or the start-up relief.

 It is also worth noting that the ‘Mały ZUS Plus’ scheme applies exclusively to social security contributions – it does not cover the health insurance contribution, which the entrepreneur must pay in full. This is an important distinction that often gives rise to confusion. The health insurance contribution is calculated independently of the relief and depends on the form of taxation and the income earned.

 To benefit from the relief, an entrepreneur must submit the relevant documents to the Social Insurance Institution (ZUS) by 31 January 2025 at the latest, if they did not use the ‘Mały ZUS Plus’ scheme in 2024 or resumed their business activities after 1 January 2025. Those continuing to benefit from the relief do not need to re-register, which simplifies the paperwork and allows them to focus on running their business.

 The amount of ZUS contributions for 2025 under the ‘Mały ZUS Plus’ scheme

 In 2025, ZUS contributions for 2025 for entrepreneurs using the Mały ZUS Plus scheme are calculated on the basis of the average monthly income from business activity earned in the previous calendar year. The contribution assessment base must fall within a specified range – it cannot be lower than 30 per cent of the minimum wage, nor higher than 60 per cent of the projected average monthly wage.

 In practice, this means that in 2025, the contribution base for Mały ZUS Plus must fall within the range of PLN 1,399.80 to PLN 5,203.80. Social security contributions are calculated on the basis of this base, and depending on the amount of the base, will range from approximately PLN 440 to just over PLN 1,770 per month.

 The amount of the health insurance contribution is independent of Mały ZUS Plus and is calculated according to a separate formula, depending on the entrepreneur’s tax regime and income. In 2025, the minimum health insurance contribution is approximately 315 zł, which represents around 9 per cent of 75 per cent of the minimum wage.

 Entrepreneurs who wish to calculate the amount of their social security contributions under the Mały ZUS Plus scheme themselves can use the Mały ZUS Plus 2025 calculator available on the PUE ZUS platform. This calculator enables a precise calculation of the contribution base based on data regarding revenue, income and the number of days the business is active.

 Who is eligible for the Mały ZUS Plus relief for entrepreneurs in 2025

 The Mały ZUS Plus 2025 relief is available to a very specific group of entrepreneurs. First and foremost, these must be individuals running a non-agricultural business who, in the previous calendar year, did not exceed the revenue limit of PLN 120,000 and operated their business for at least 60 days.

 New entrepreneurs who have only just started their business, as well as those benefiting from the start-up relief or preferential ZUS contributions, are excluded from this relief. Furthermore, the ‘Mały ZUS Plus’ scheme is not available to entrepreneurs who file their tax returns using a tax card and are simultaneously exempt from VAT, partners in general partnerships, limited partnerships, professional partnerships or single-member limited liability companies, as well as those practising liberal professions such as translators, solicitors, notaries or tax advisers.

 Another significant restriction is that an entrepreneur may not carry out business activities for a former or current employer to the same extent as they worked for that employer in the current or previous calendar year.

 It is worth noting that ‘Mały ZUS Plus’ for entrepreneurs 2025 has a time limit – it can be used for a maximum of 36 months within a 60-month period of running a business. After this period, the entrepreneur must revert to the standard method of paying contributions or wait for the qualifying period to elapse before they can benefit from the relief again.

 Changes to Mały ZUS Plus 2025 and their practical implications

 One of the most significant changes to Mały ZUS Plus 2025 is the possibility of reclaiming the relief after the waiting period has elapsed; this waiting period amounts to 24 months of running a business following the use of the maximum 36-month relief limit. In practice, this means that entrepreneurs who have already exhausted their entitlement to Mały ZUS Plus can benefit from it again after two years of running a business under standard conditions.

 It is worth noting the draft legislative amendments, which change the settlement period from 60 to 59 months, with the aim of facilitating renewed use of the relief and eliminating interpretative disputes between entrepreneurs and ZUS. This amendment to the regulations is a response to numerous complaints from entrepreneurs and court rulings in their favour, which highlight the need to simplify the rules.

 The changes to Mały ZUS Plus 2025 also concern simplifications relating to documentation and notifications to ZUS. Entrepreneurs who have benefited from the relief in previous years and meet the conditions do not need to submit new applications, which significantly simplifies the settlement process.

 However, it should be borne in mind that entrepreneurs who resume business activity after a break or only meet the eligibility criteria for the relief during the year must register with ZUS within 7 days of meeting the requirements in order to benefit from the relief in that calendar year.

 The registration procedure for Mały ZUS Plus and documentation requirements

 To benefit from the Mały ZUS Plus 2025 relief, an entrepreneur must submit the relevant registration documents to ZUS by 31 January 2025. This applies to those who did not benefit from the relief in 2024 or who resumed their business activity after 1 January 2025. These documents primarily consist of the ZUS ZUA or ZUS ZZA forms with the relevant insurance code (05 90 or 05 92).

 Entrepreneurs continuing with the relief from 2024 do not need to resubmit their applications, which is a great convenience. However, every contributor using the ‘Mały ZUS Plus’ scheme is required to submit settlement documents by 20 February, which must include information on annual turnover, income, forms of taxation and the contribution assessment basis.

 If these documentation requirements are not met, ZUS may set the contribution base at the highest possible level, i.e. 60 per cent of the projected average wage, which results in higher costs for the business owner.

 It is also worth noting that business owners can register for ‘Mały ZUS Plus’ online via the Biznes.gov.pl platform or PUE ZUS, which significantly speeds up and simplifies the entire process. To do this, a trusted profile or a qualified digital signature is required.

 Practical aspects of calculating contributions and examples of how the relief applies

 The calculation of the contribution assessment base under Mały ZUS Plus 2025 is based on the income from business activity earned in the previous year. This income must be divided by the number of days the business was operated, and then multiplied by 30, which gives the average monthly income.

 The contribution base is then determined by multiplying the average monthly income by a factor of 0.5. The result should be rounded to the nearest grosz and compared with the lower and upper limits of the contribution assessment base (from 30 per cent of the minimum wage to 60 per cent of the forecast average wage).

 Example: Mr Jan ran his business for 250 days in 2024 and generated revenue of 82,967.21 PLN. The revenue limit entitling him to the ‘Mały ZUS Plus’ scheme in 2025 is therefore (120,000 / 366 days) × 250 days = 81,967.21 PLN. As his revenue exceeded the limit, he cannot benefit from the relief in 2025.

 Example two: Ms Anna has been using the ‘Mały ZUS Plus’ scheme since 2022 and had used 19 months of the relief by mid-2023. Thanks to changes in the regulations, she can benefit from an additional 12 months of the relief, which will allow her to pay reduced contributions until the end of 2025, provided she meets the other conditions.

 The impact of paying into the ‘Mały ZUS Plus’ scheme on future benefits and the entrepreneur’s decisions

 Taking advantage of the Mały ZUS Plus 2025 relief entails lower social security contributions, which means a reduced current financial burden for the entrepreneur. However, lower contributions also result in lower future pension, disability or sickness benefits.

 Entrepreneurs should therefore make an informed decision about whether to take advantage of the relief, weighing up the short-term savings against the long-term consequences for their social security provision.

 In some situations, paying the full contributions (the so-called ‘Duży ZUS’) may be more advantageous, especially if the difference in the amount of social security contributions is small. For example, if the contribution base is close to the upper limit, it is worth considering paying the full contributions in order to increase future benefits.

 It is possible to opt out of the relief during the year, but from the month of opt-out, contributions are calculated according to the standard rules. It is therefore worth analysing your financial situation and income forecasts carefully before taking such a step.

 Summary of key information on ‘Mały ZUS Plus 2025’

•  Mały ZUS Plus 2025 is a relief scheme allowing you to pay lower social security contributions in proportion to your business income.
•  To qualify, your income must not have exceeded 120,000 zł in the previous year, and you must have been in business for at least 60 days.
•  Social security contributions under this relief are calculated on a base ranging from 30 per cent of the minimum wage to 60 per cent of the projected average wage.
•  The relief does not cover the health insurance contribution, which must be paid in full.
•  The maximum period for which Mały ZUS Plus can be claimed is 36 months within a 60-month period of business operation, with the option to claim it again after a 24-month break.
•  The deadline for registering with ZUS is 31 January 2025 for new or re-registered business owners. Those who benefited from the relief in 2024 and meet the conditions do not need to re-register.
•  It is worth using the Mały ZUS Plus 2025 calculator to accurately calculate the amount of contributions and avoid errors in your accounts.
•  Paying lower contributions affects the level of future benefits, so the decision to take advantage of the relief should be an informed and well-considered one.

 Mały ZUS Plus 2025 provides significant support for entrepreneurs running smaller-scale businesses, enabling a real reduction in monthly costs. Understanding the rules, deadlines and how to calculate contributions is key to making effective use of the relief. We encourage you to make use of the available tools and seek advice from experts in order to optimise your company’s financial burden as much as possible whilst ensuring social security for the future.

Frequently asked questions

Who is eligible for the ‘Mały ZUS Plus’ scheme in 2025?

The relief is available to entrepreneurs who, in the previous calendar year, achieved revenue not exceeding 120,000 PLN, carried out business activity for at least 60 days, do not benefit from preferential ZUS contributions or the ‘Start-up Relief’, do not file their tax returns using a VAT-exempt tax card, and do not carry out activities for a former or current employer to the extent that they worked for that employer in the current or previous year. Furthermore, the relief is not available to persons carrying out business as self-employed professionals, or to partners in general partnerships, limited partnerships, professional partnerships or single-member limited liability companies.

How do you calculate the amount of contributions under the ‘Small ZUS Plus’ scheme in 2025?

The basis for calculating contributions is the average monthly income from business activity earned in the previous year, which is divided by the number of days the business was operated, multiplied by 30 and rounded off. This base must fall between 30 per cent of the minimum wage (1,399.80 PLN) and 60 per cent of the projected average wage (5,203.80 PLN). Social security contributions are calculated on this basis, whilst the health insurance contribution is paid in full, regardless of the relief.

How long can you benefit from ‘Mały ZUS Plus’?

The relief is available for a maximum of 36 months within the last 60 months of running a business. Once this limit has been used up, there is a 24-month waiting period, after which – provided the statutory conditions are met – the relief can be claimed again. In 2023, a one-off extension of the eligibility period by a further 12 months was introduced for selected entrepreneurs.

By when must you declare your intention to use the ‘Mały ZUS Plus’ scheme in 2025?

Entrepreneurs who did not make use of the ‘Mały ZUS Plus’ scheme in 2024 or who resumed their business activities after 1 January 2025 must submit the relevant documents to ZUS by 31 January 2025. Those continuing to benefit from the scheme do not need to re-apply. If the entitlement to the scheme is acquired during the year, the application must be submitted within 7 days of the date on which the conditions are met.

What documents do you need to submit to benefit from the Mały ZUS Plus scheme?

You must submit a social security registration form, i.e. the ZUS ZUA or ZUS ZZA form, with the relevant code (05 90 or 05 92). If you are resuming business activity, it is sufficient to submit a social insurance registration within 7 days of the date on which you commence trading. Documents can be submitted in person, by post or electronically, e.g. via the PUE ZUS platform or the biznes.gov.pl portal.

Does ‘Mały ZUS Plus’ cover the health insurance contribution?

No, Mały ZUS Plus applies exclusively to social insurance contributions (pension, disability, sickness and accident insurance). The health insurance contribution must be paid in full, in accordance with the chosen form of taxation and the entrepreneur’s income.