ZUS start-up relief in Poland: your first six months in 2026

Starting a Polish sole proprietorship does not necessarily mean paying the full ZUS bill immediately. If you qualify for ulga na start, you do not pay social insurance contributions from the business during the relief period. You still register for health insurance and pay the health contribution.

Before choosing your registration date, check when the relief will end and what you will pay afterwards. A mid-month start and a start on the first day of a month produce different end dates.

What the relief covers

The exemption covers the business's retirement, disability, sickness and accident insurance contributions. You also do not pay the Labour Fund contribution from that activity during the relief.

There is a trade-off: you are not building pension contributions or sickness-insurance cover through the JDG during this period. Health insurance is a separate obligation. Cover from another source, such as employment, needs its own assessment.

How to count the six months

If you start on the first day of a month, that month is month one of six. If you start later, the six full calendar months run from the following month; the initial partial month is also covered.

For example, assuming you qualify:

• Start on 1 September 2026: the six months end on 28 February 2027.
• Start on 2 September 2026: the partial September is followed by October through March, so the relief ends on 31 March 2027.

Suspending the business does not pause this clock. Put the end date in your calendar when you register, not when the first higher contribution becomes due.

Who qualifies

The relief is for an individual starting a business for the first time, or restarting after at least 60 calendar months since its last suspension or closure.

You must also meet the former-employer condition: you cannot use the relief while providing that employer with the same activities you performed as an employee in the current or preceding calendar year. Employment does not have to have been full-time for this issue to matter. Compare the actual work, not just job titles.

If you have worked or run a business outside Poland, tell your accountant before registration. Do not assume that a new Polish CEIDG entry settles your insurance position.

Registering with ZUS

For health-only registration during the relief, the relevant form is ZUS ZZA. Registration is generally due within seven days of the insurance obligation arising and can be submitted with the CEIDG application.

Choose the full insurance code for your situation rather than copying someone else's form. ZUS DRA reports the contribution calculation; it is not an application for start-up relief. ZUS ZUA registers social and health insurance where both apply.

Keep the submitted form and its acceptance evidence. An entry in CEIDG and the correct insurance registration are separate things to verify.

Health insurance still needs a budget

The contribution depends on your tax method. The tax scale and flat income tax use income-based calculations with a minimum; ryczałt uses revenue bands. A health-contribution tax deduction limit is not a cap on the contribution you owe.

See the 2026 ZUS contribution comparison for the separate social and health amounts. Ask for a monthly estimate using your own tax method rather than treating start-up relief as six months with no ZUS payment.

What happens when the relief ends

You need to deregister the old insurance code and register under the appropriate next code. Eligible entrepreneurs can then use the preferential contribution basis for 24 full calendar months. Its minimum basis is 30% of the minimum wage, not a contribution equal to 30% of your wage.

The preference has its own eligibility conditions. It is also different from Mały ZUS Plus.

You may choose social insurance instead of start-up relief. Check the consequences before opting out; you cannot simply restart the unused relief whenever you wish.

The Labour Fund after start-up relief

Whether Labour Fund contributions become due depends on the relevant contribution bases and exemptions, not a supposed revenue threshold of 2.5 times the minimum wage.

With only the preferential business contribution basis below the minimum wage, the contribution is generally not due. Other insurance sources can change the assessment.

Mistakes to avoid

• Treating the first month as all six months.
• Forgetting the health contribution.
• Assuming suspension extends the relief.
• Registering with the wrong insurance form or code.
• Ignoring previous work for the client as an employee.
• Missing the registration change at the end of the relief.

Sources

• Entrepreneurs' Law, Article 18
• Social Insurance System Act
• ZUS: start-up relief and preferential contributions
• ZUS: ABC

Need help with your first ZUS registration?

Contact Oxyok about accounting for your Polish JDG. We communicate in English and Polish. Tell us your intended start date, tax method, previous business activity and whether you will work for a former employer. Do not send account passwords.

You can also email Paweł.

This guide explains the general process. Your insurance status and eligibility determine the forms, codes and dates that apply.