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.
Mały ZUS Plus is a preferential contribution base for social insurance, aimed at entrepreneurs with low revenue. Mały ZUS Plus is a permanent mechanism (Article 18c of the Act on the Social Insurance System). The contribution base depends on the previous year’s income if revenue did not exceed PLN 120,000. You can use it for a maximum of 36 months in every 60-month period of running the business (Article 18c(11a)).
Who can use it
Mały ZUS Plus is available to entrepreneurs running a sole trader business who meet both of two conditions:
- 2025 revenue ≤ PLN 120,000 (annual scale; for a business running for less than a year, proportionally)
- No business done for a former employer. This means an employer for whom, in the current or previous calendar year, you carried out work within the scope of the business as an employee (Article 18c(11)(5) of the Act on the Social Insurance System)
You can use the preference for a maximum of 36 months in every 60-month period of running the business (Article 18c(11a)).
How to calculate the contribution base
The formula is set by Article 18c of the Act on the Social Insurance System. For 2026:
Base = (2025 income / days of business activity in 2025) × 30 × 0.5The resulting base must fall within the range:
- Minimum: 30% of the 2026 minimum wage = PLN 1,441.80 (the minimum wage of PLN 4,806 gross applies for the whole year, with no change in July; the minimum is calculated from the minimum wage in force in January, Article 18c(2))
- Maximum: 60% of the 2026 forecast average wage = PLN 5,652
Example: 2025 income = PLN 60,000, business run for the whole year (365 days). Base = (60,000 / 365) × 30 × 0.5 = PLN 2,466. It falls within the range, so this is the social insurance contribution base for 2026.
When it pays off and when it does not
Mały ZUS Plus significantly lowers social insurance contributions, but it is not always the most advantageous option.
Remember: a lower base means lower future benefits from the Social Insurance Institution (ZUS): pension, disability pension, sickness benefit. The decision should take into account your long-term goals, not only the current saving.
The health insurance contribution stays in full
Mały ZUS Plus applies only to social insurance contributions. In 2026 the health insurance contribution is not covered by the preference:
- Tax scale: 9% of income, minimum PLN 432.54 a month (in January 2026 it was still PLN 314.96)
- Flat tax: 4.9% of income, minimum PLN 432.54 (PLN 314.96 in January 2026). The contribution paid can be deducted up to PLN 14,100 a year
- Registered lump-sum tax: PLN 498.35 (revenue from the start of the year up to PLN 60,000), PLN 830.58 (up to PLN 300,000), PLN 1,495.04 (above PLN 300,000). 50% of the contributions paid are deducted from revenue
- Tax card (karta podatkowa): PLN 432.54 (if applicable)
Every January at Profais we prepare calculations of the tax forms. A change of tax form is reported by the 20th day of the month following the month in which you earn your first revenue of the year. With revenue in January, that means by 20 February. Contact us if you would like an individual calculation.