Ulga na start and preferential ZUS: what you pay in your first 30 months
0 PLN social ZUS for 6 months, then 420.86 PLN a month for 24 months in 2026. Who qualifies, what you give up, and what to file when the first 6 months end.
ZUS & health
Social security and health contributions: how much, when, and the reliefs for new businesses.
What is ZUS, and how much will you pay in 2026?
ZUS in plain English: what it pays for, what a sole trader pays at each stage in 2026 (from about 430 PLN a month), and how to pay by the 20th.
The ZUS holiday (wakacje składkowe) in 2026: one month a year without social contributions
Skip one month of social contributions in 2026 and keep your pension time. Who qualifies, what you still pay, and when to send the RWS form in eZUS.
The health contribution (składka zdrowotna) in 2026: why it isn't a flat fee
What a JDG pays for health in 2026: 9% or 4.9% of income or a ryczałt band, the 432.54 PLN minimum, the May reconciliation and what you can deduct.
Employed and running a JDG: do you pay ZUS twice?
A job and a JDG in Poland in 2026: when the business pays only the health contribution, when you pay ZUS twice, which ZUS form to file, and your tax return.
Mały ZUS Plus in 2026: lower ZUS based on your income, who qualifies and how to apply
Pay social ZUS on half of last year's income. Who qualifies in 2026, amounts from 420.86 PLN a month, the 31 January deadline and what suspension changes.
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