[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-maly-zus-plus":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"maly-zus-plus","Mały ZUS Plus 2026 — PLN 120k cap, base and new rules","Mały ZUS Plus in 2026: who meets the PLN 120k revenue cap, how to calculate the base from income, what the 36-in-60-months rule changes and key deadlines.","\u003Cp>Mały ZUS Plus (Small ZUS Plus) lets an entrepreneur with low revenue pay social contributions on a base linked to the previous year's income, instead of on the full PLN 5,652. The conditions are that business revenue did not exceed PLN 120,000 in the previous year and that the firm was active for at least 60 days that year. From 1 January 2026, the relief is available for a maximum of 36 months within each consecutive 60 months of running the business.\u003C\u002Fp>\u003Ch2>Conditions for using the relief\u003C\u002Fh2>\u003Cp>In 2026, the right to lower contributions is decided by data for 2025. The entrepreneur must meet two basic criteria jointly:\u003C\u002Fp>\u003Cul>\u003Cli>revenue from non-agricultural business activity for the whole previous year did not exceed PLN 120,000;\u003C\u002Fli>\u003Cli>the activity lasted at least 60 calendar days in the previous year.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>For activity run for less than a full year, the limit is converted proportionally: PLN 120,000 is divided by the number of days in the year and multiplied by the number of days of activity. For example, with 200 days of activity in 2025 the limit is PLN 65,753.42. On the tax card without VAT exemption, revenue is the value of VAT-taxable sales, excluding the tax amount.\u003C\u002Fp>\u003Cp>The relief covers only social insurance contributions. The health contribution is paid in full according to the form of taxation.\u003C\u002Fp>\u003Ch2>Who cannot use it\u003C\u002Fh2>\u003Cp>The list of exclusions is longer than the revenue cap suggests. Mały ZUS Plus is not available when the entrepreneur:\u003C\u002Fp>\u003Cul>\u003Cli>is in the first year of activity or still has the right to preferential contributions based on 30% of the minimum wage;\u003C\u002Fli>\u003Cli>used the tax card in the previous year and at the same time benefited from VAT exemption;\u003C\u002Fli>\u003Cli>was also subject to insurance under another activity, e.g. as a partner in a general partnership;\u003C\u002Fli>\u003Cli>performs for a former or current employer the same tasks they performed in the current or previous year under an employment contract;\u003C\u002Fli>\u003Cli>in the previous year had the status of a creator or artist, performed a liberal profession, ran a school or educational facility, or was a partner in a partnership (general, professional, limited) or the sole shareholder of a sp. z o.o.;\u003C\u002Fli>\u003Cli>has already used 36 months of the relief within the current 60-month period.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Earlier \u003Ca href=\"\u002Fen\u002Fadvice\u002Fulga-na-start-zus\">start-up relief\u003C\u002Fa> and preferential contributions do not prevent moving to Mały ZUS Plus. It is a natural third step after them.\u003C\u002Fp>\u003Ch2>36-in-60-months rule from 2026\u003C\u002Fh2>\u003Cp>From January 2026 the way the break after which the relief is available again is counted has changed. Lower contributions can be paid for at most 36 months within each 60 calendar months of running the business. The first such period starts in the month in which the base was set under the relief, and every started month counts as a full one.\u003C\u002Fp>\u003Cp>Importantly, from 2026 everyone can use the 36 months under the new rules regardless of how many months they used earlier. ZUS checks the condition once a year: in January, in the first month of activity, or after the end of preferential contributions. An additional 12 months of the relief granted to those using it in 2023, if not used up by the end of 2025, can be used in subsequent years.\u003C\u002Fp>\u003Ch2>How to calculate the contribution base — example\u003C\u002Fh2>\u003Cp>The base for 2026 is calculated from business income for 2025. The procedure looks like this:\u003C\u002Fp>\u003Col>\u003Cli>Annual income is divided by the number of days of running the activity and multiplied by 30. This is the average monthly income.\u003C\u002Fli>\u003Cli>If social contributions were charged to costs, income must be increased by them.\u003C\u002Fli>\u003Cli>Average monthly income is multiplied by 0.5.\u003C\u002Fli>\u003Cli>The result is compared with the 2026 brackets: no less than PLN 1,441.80 (30% of the minimum wage) and no more than PLN 5,652 (60% of the forecast average wage).\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Under ryczałt and the tax card without VAT exemption there is no income within the meaning of PIT, so half of the revenue is taken.\u003C\u002Fp>\u003Cp>Example: a translator on the flat tax ran the firm for all of 2025 and earned PLN 48,000 of income. Average monthly income is PLN 3,945.21, so the base is PLN 1,972.61. With an accident rate of 1.67%, monthly contributions in 2026 are:\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Contribution\u003C\u002Fth>\u003Cth>Amount\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Pension (19.52%)\u003C\u002Ftd>\u003Ctd>PLN 385.05\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Disability (8%)\u003C\u002Ftd>\u003Ctd>PLN 157.81\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Accident (1.67%)\u003C\u002Ftd>\u003Ctd>PLN 32.94\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Sickness, voluntary (2.45%)\u003C\u002Ftd>\u003Ctd>PLN 48.33\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Total without \u002F with sickness\u003C\u002Ftd>\u003Ctd>PLN 575.80 \u002F PLN 624.13\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>Because the base is lower than the minimum wage (PLN 4,806), the entrepreneur does not pay the Labour Fund or the Solidarity Fund. Compared with full ZUS (PLN 1,788.29 without sickness) the saving exceeds PLN 1,200 per month. On top of this comes the health contribution, in 2026 no less than PLN 432.54.\u003C\u002Fp>\u003Ch2>Notification deadlines\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Cstrong>By 31 January\u003C\u002Fstrong> — an entrepreneur who ran the firm in the previous year and meets the conditions deregisters under the current code (ZUS ZWUA with code 05 10 or 05 12, and after preferential contributions 05 70 or 05 72) and re-registers under code 05 90 (05 92 with a disability pension).\u003C\u002Fli>\u003Cli>\u003Cstrong>7 days\u003C\u002Fstrong> from the day the conditions are met — when the right to the relief appears later, e.g. after the end of the 24 months of preferential contributions, or when resuming activity after January.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>A late January notification means losing the relief for the whole year. The change can also be submitted through CEIDG, updating the entry with a trusted profile or a qualified signature.\u003C\u002Fp>\u003Ch2>Duties and risks\u003C\u002Fh2>\u003Cp>For January (or the first month of activity in the year) the entrepreneur declares in ZUS DRA part II or ZUS RCA part II the annual revenue, income, form of taxation and contribution base. On ZUS's request, documents confirming these data must be provided within 14 days. Without them, ZUS will take for all months of the year a base of 60% of the forecast average wage, i.e. PLN 5,652 in 2026.\u003C\u002Fp>\u003Cp>A lower base also means lower benefits: sick, maternity and future retirement. Someone who wants to raise them can declare a higher base within the brackets. Mały ZUS Plus can be combined with \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwakacje-od-zus\">contribution holidays\u003C\u002Fa>: the report for the exempt month then uses code 05 94. The remaining contribution amounts at every stage of the business are listed in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fzus-contributions-2026\">on ZUS contributions in 2026\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>As part of \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa> we check whether you meet the conditions for the relief, calculate the base from income, keep an eye on the January deadline and the 36-month counter. We also prepare documents for ZUS in case of a request to confirm revenue.\u003C\u002Fp>","2026-10-09"]