Category
ZUS
Articles on ZUS from the Profais knowledge base.
04 · ZUS
ZUS
Mały ZUS Plus 2026: limits, calculations, is it worth it
Who meets the conditions for Mały ZUS Plus in 2026, how to calculate the contribution base and when full ZUS contributions come out cheaper, with real numbers.
04 · ZUS
ZUS
Start-up relief, preferential ZUS, Mały ZUS Plus: what to use and when
Three mechanisms for lowering ZUS contributions for an entrepreneur. Who is entitled, how to calculate them and in what order to use them in the first years of the business.
04 · ZUS
ZUS
Health insurance contribution 2026: the algorithm for each form of taxation
Tax scale, flat tax, lump-sum tax, tax card: four different formulas for calculating the health insurance contribution in 2026. We show the rates, the minimum of PLN 432.54, the deduction limits and the annual settlement.