Start-up relief and small ZUS: until when?
Enter the date you started your business. Rules as of 2026-01-01.
1
Start-up relief (no social contributions)
From 1 January 2026 to 30 June 2026 (6 full months)
2
Preferential ZUS (small ZUS)
From 1 July 2026 to 30 June 2028 (24 months)
3
Full ZUS
From 1 July 2028 (or Mały ZUS Plus, if you meet the conditions)
Indicative result. The start-up relief is optional; if you opt out, the dates change. Mały ZUS Plus is a separate relief that depends on revenue. Ask your accountant.
Frequently asked questions
How long does the start-up relief last?
The start-up relief (ulga na start) exempts you from paying ZUS social contributions for 6 full calendar months from the day you start your business. If you start mid-month, that first part month does not count towards the six. You pay only the health contribution.
What comes after the start-up relief?
After the start-up relief, for the next 24 full months you can pay preferential (reduced) social contributions, the so-called small ZUS (mały ZUS). Only after that do you move to full ZUS (or Mały ZUS Plus, if you meet the conditions).
Do I have to use the start-up relief?
No, the start-up relief is optional. You can opt out of it. Remember that during the relief you do not pay social contributions, so during that time you have no sickness insurance, among other things.