Relief for Starters — Social Insurance (ZUS) in a Sole Proprietorship (JDG) in Poland (2026)
Relief for starters in a sole proprietorship (JDG) in Poland in 2026 — 6 months without social contributions. Conditions, health insurance contribution, DRA form, reduced social insurance (ZUS) after relief. Practical guide.
The relief for starters (ulga na start) gives you the first 6 months of a sole proprietorship (JDG) without social insurance (ZUS) social contributions. Savings: ~7,956 zł. But the relief is not automatic — you must file a DRA form. If you don't, social insurance (ZUS) will charge full contributions from the first month.
Many entrepreneurs don't know that after the relief for starters comes the preferential reduced social insurance (ZUS) (another 24 months of savings). Together that's 30 months of preferential contributions.
In this guide, I explain the details of the relief for starters in 2026.
How does the relief for starters work?
Start relief — 3 ZUS contribution stages for a new business
Every new business goes through 3 stages of social contributions: 6 months without social contributions (Start relief), 24 months of small ZUS (from a lower base), then full large ZUS. The total savings in the first 30 months is ~45,372 zł.
Timeline: from start to full contributions
Important: Start relief requires meeting conditions: you have not run a business in the last 60 months, and you do not work for a former employer. The health contribution is mandatory at every stage — it depends on your tax form and income.
Want to maximize your ZUS savings at launch?
Let's check →Amounts based on Polish social insurance system legislation (as of 2026). Full ZUS base: 60% of forecast average wage = 5,652 zł. Small ZUS base: 30% of minimum wage = 1,441.80 zł. Social contributions excluding sickness. Health contribution depends on tax form. Start relief conditions: Art. 47(4c) of the system act.
For the first 6 months from starting your business, you don't pay social contributions:
- Pension: 0 zł
- Disability: 0 zł
- Sickness: 0 zł
- Accident: 0 zł
You only pay the health insurance contribution (mandatory at every stage).
Savings over 6 months
- Full social insurance (ZUS) social: 1,788.29 zł/month (without sickness)
- Relief for starters: 0 zł social
- Savings: ~7,956 zł over 6 months
Health insurance contribution during the relief for starters
The health insurance contribution depends on your tax form and income:
Lump-sum tax (ryczałt):
- Up to 60k: 461.66 zł/month
- 60k–300k: 699.11 zł/month
- Above 300k: 1,258.39 zł/month
Tax scale and flat tax:
- Tax scale: 9% of income (min. 381.78 zł/month)
- Flat tax (19%): 4.9% of income (max 14,100 zł/year)
Conditions for the relief for starters
The relief for starters is available if:
- You did not run a sole proprietorship (JDG) in the last 60 days before the new registration
- You are not performing activities for a former employer for whom you worked as an employee before starting your sole proprietorship (JDG)
Who cannot use it:
- People who ran a sole proprietorship (JDG) in the last 60 days
- People running a business for a former employer
- In some cases — liberal professions
After the relief — preferential reduced social insurance (ZUS)
After 6 months of the relief for starters, the preferential reduced social insurance (ZUS) begins for another 24 months.
Reduced social insurance (ZUS) (2026):
- Base: 1,441.80 zł (30% of the minimum wage)
- Social contributions: ~384 zł/month (with sickness)
- Health insurance contribution: same as for full social insurance (ZUS)
Full timeline:
- Months 1–6: relief for starters (0 zł social)
- Months 7–30: reduced social insurance (ZUS) (~384 zł social)
- From month 31: full social insurance (ZUS) (1,788.29 zł social)
How to register for the relief for starters?
Step 1: CEIDG registration
Register your sole proprietorship (JDG) in CEIDG. The business start date is important — the 6 months of relief are counted from it.
Step 2: Registration with social insurance (ZUS)
You must register with social insurance (ZUS) within 7 days of starting your business.
Form: ZUS ZUA or ZUS ZZA.
Important: On the form, you must indicate that you are using the relief for starters. If you don't — social insurance (ZUS) will charge full contributions.
Step 3: Paying the health insurance contribution
You pay the health insurance contribution every month. Deadline: by the 20th of the following month.
Pitfalls and most common mistakes
1. Not registering for the relief
The relief is not automatic. Without the DRA form marked accordingly — social insurance (ZUS) will charge full contributions.
2. Activity for a former employer
If you're starting a sole proprietorship (JDG) to work for your former employer — the relief does not apply to you.
3. Not paying the health insurance contribution
The health insurance contribution is mandatory during the relief for starters. If you don't pay it — interest accrues.
4. Forgetting about reduced social insurance (ZUS)
After the relief for starters, reduced social insurance (ZUS) begins (24 months). Don't forget to register for it.
5. Unpaid Labor Fund
During the relief for starters, the Labor Fund (2.45%) is not collected. But after transitioning to full social insurance (ZUS) — it is collected if your income exceeds 2.5× the minimum wage.
FAQ
Is the relief for starters automatic?
No. You must indicate it on the social insurance (ZUS) form (DRA/ZUA).
Do I pay the health insurance contribution during the relief?
Yes. The health insurance contribution is mandatory at every stage, including the relief for starters.
What comes after the relief for starters?
The preferential reduced social insurance (ZUS) for another 24 months (social contributions calculated from a lower base of 1,441.80 zł).
Does the relief cover the Labor Fund?
Yes, during the relief for starters the Labor Fund is not collected.
Can I opt out of the relief?
Yes. You can decline it and pay full contributions right away (e.g., for a higher pension).
Need help with social insurance (ZUS)?
I handle accounting for sole proprietorships (JDG) from inception — relief for starters, reduced social insurance (ZUS), full social insurance (ZUS), DRA registrations. From 49 zł + VAT per month.
Write to [email protected] or visit oxyok.com/pl.
Note: Relief for starters: 6 months without social contributions. The health insurance contribution is mandatory. Condition: no sole proprietorship (JDG) in the last 60 days. After the relief: preferential reduced social insurance (ZUS) (24 months). Consult an accountant before making decisions.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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