ZUS for a new business: when the start-up relief and the preferential base end

Business started 3 October 2026: start-up relief until 30 April 2027, preferential base until 30 April 2029, full contributions from 1 May 2029.

Schedule

* With the voluntary sickness contribution, using 2026 rules; the bases rise in later years. Without sickness cover the full contributions are 138,47 zł lower. The health contribution is due throughout, including during the start-up relief; it depends on the tax form and income, with a minimum of 432,54 zł on the scale and linear tax - see the invoice calculator.

Without the start-up relief, the preferential base would run until 31 October 2028.

How the periods are counted

• The start-up relief lasts 6 full calendar months, the preferential base 24 full months.
• Started on the 1st, that month counts. Started mid-month, the count begins with the next month and the partial first month is covered on top.
• During the start-up relief there are no social or Labour Fund contributions. The preferential base is 30% of the minimum wage, without the Labour Fund. Full contributions use 60% of the forecast average wage.
• After the preferential period, with revenue up to 120 000,00 zł in the previous year, Maly ZUS Plus is possible (at most 36 months within 5 years).

Who qualifies

Both reliefs are for someone starting a business for the first time or returning after at least 60 months, who does not work for a former employer for whom they did the same work as an employee this year or last year. The start-up relief can be skipped in favour of the preferential base straight away.

Legal basis

• Entrepreneurs' Law, art. 18 (start-up relief), Dz.U. 2025 poz. 1480
• Social Insurance System Act, art. 18a (preferential base), Dz.U. 2026 poz. 199

Rates and bases for 2026 checked on 2026-08-21; the full list of sources is on the invoice calculator. A planning figure, not advice.

Common questions

When does the start-up relief end for a business started on 15 March?

On 30 September 2026. March is a partial month, so the six full months count from April; the partial March is free of social contributions too.

Is the health contribution due during the start-up relief?

Yes. The relief covers social contributions only; the health contribution is due from the first month.

How much is the preferential ZUS in 2026?

Social contributions with sickness cover: 456,18 zł a month, with no Labour Fund. The base is 30% of the minimum wage.

Do I have to take the start-up relief?

No. You can go straight to the preferential base, for example to be covered by sickness benefit; the 24 months then start and end earlier.