ZUS Holidays 2026 — How to Get 2 Years Without Contributions in a Sole Proprietorship (JDG)
Start relief (ulga na start), preferential small ZUS, and full ZUS in 2026 — a complete breakdown of social and health contribution costs for new and existing businesses. Fixed ZUS rates, income thresholds, and a savings calculator.
You're opening a business and heard you pay low ZUS for 2 years? It's true — but most entrepreneurs don't know exactly how it works. And they lose thousands of złotys by choosing the wrong moment to switch to full ZUS, or by not knowing they must apply for it in person.
In this guide, we break down the entire ZUS relief system for sole proprietorships (JDG) in 2026 — with specific amounts, deadlines, and examples.
Use the calculator at the bottom of the page to see how much you'll save on contribution holidays in your business.
The Three Stages of ZUS Contributions in a Sole Proprietorship (JDG)
Every new sole proprietorship (JDG) goes through three stages:
Stage 1: Start Relief (ulga na start) — First 6 Months
For the first 6 months after starting your business, you don't pay social contributions (retirement, disability, sickness, accident). You only pay the health contribution.
This is not automatic — you must file a DRA form with social security (ZUS), indicating that you're using the start relief (ulga na start).
What you pay in 2026 (on lump sum tax / ryczałt):
- Social contributions: 0 PLN/mo.
- Health contribution: from 461.66 PLN/mo. (lowest ryczałt tier)
- Total: from 461.66 PLN/mo. instead of 1,788.29 PLN (full ZUS without sickness)
Savings over 6 months: ~7,956 PLN (the difference between full ZUS and start relief, excluding social contributions).
Stage 2: Preferential Small ZUS — Next 24 Months
After 6 months of start relief, you enter preferential small ZUS. Social contributions are calculated on a base of 1,441.80 PLN per month (30% of the minimum wage in 2026) instead of the full base of 5,652 PLN.
What you pay in 2026:
- Assessment base: 1,441.80 PLN (instead of 5,652 PLN)
- Social contributions: approx. 384 PLN/mo. (with sickness) — instead of 1,926.76 PLN
- Health contribution: the same as on full ZUS (depends on tax form and income)
- Savings over 24 months: ~37,416 PLN compared to full ZUS
Stage 3: Full ZUS — From Month 31
After 30 months (6 + 24) from starting your business, you begin paying full contributions. This is the moment many entrepreneurs experience "ZUS shock" — costs jump overnight by more than 1,500 PLN per month.
What you pay in 2026:
- Assessment base: 5,652 PLN (60% of the projected average salary)
- Social contributions: 1,788.29 PLN/mo. (without sickness) or 1,926.76 PLN/mo. (with sickness)
- Health contribution: depends on tax form
- FGŚP (Guaranteed Employee Benefits Fund): 0 PLN for sole proprietorships (JDG) without employees
Health Contribution — Independent of the ZUS Stage
The health contribution is a separate mechanism. It doesn't depend on whether you're on start relief, preferential small ZUS, or full ZUS. It depends on your tax form and income:
ZUS holidays 2026 — 3 contribution stages in one table
Start relief (6 months without social contributions), small preferential ZUS (24 months from a lower base) and full ZUS (full contributions). All amounts for 2026.
ZUS contributions timeline
Full cost comparison (lump sum, income up to 60,000 zł)
Lowest health contribution tier on lump sum (461.66 zł/mo). Social contributions without sickness.
| Stage | Social/mo | Health/mo | Total/mo | Total/year |
|---|---|---|---|---|
| Start relief Months 1–6 | 0 zł | 462 zł | 462 zł | 5540 zł |
| Small preferential ZUS Months 7–30 | 449 zł | 462 zł | 911 zł | 10 928 zł |
| Full ZUS From month 31 | 1788 zł | 462 zł | 2250 zł | 26 996 zł |
Key rule: The health contribution is mandatory at every stage — including during the 6 months of start relief. „Contribution holidays" only cover social contributions (retirement, disability, sickness, accident), not health. This is the most common misunderstanding.
Want to know which ZUS stage is best for you?
Let's check →Amounts based on acts on social and health insurance systems. 2026 ZUS constants: minimum wage 4,806 zł, forecast average 9,420 zł. Full ZUS base: 60% of average = 5,652 zł. Small ZUS base: 30% of minimum = 1,441.80 zł. Sickness contribution (2.45%) voluntary. FGŚP does not apply to JDG without employees.
Health Contribution on Lump Sum Tax (ryczałt) — 2026
On lump sum tax (ryczałt), the health contribution depends on annual revenue:
- Up to 60,000 PLN/year: 461.66 PLN/mo. (5,540 PLN/year)
- 60,000 PLN – 300,000 PLN/year: 699.11 PLN/mo. (8,389 PLN/year)
- Above 300,000 PLN/year: 1,258.39 PLN/mo. (15,101 PLN/year)
Health Contribution on Tax Scale (progressive) and Flat Tax 19%
On the tax scale (progressive) and flat tax 19%, the health contribution is calculated as a percentage of income:
- Tax scale (progressive): 9% of income, minimum 381.78 PLN/mo. (9% of minimum wage)
- Flat tax 19%: 4.9% of income, maximum 14,100 PLN/year
Total ZUS Cost — Full 2026 Table
Let's combine social contributions + health contribution to show the real cost of running a sole proprietorship (JDG) at each stage:
Lump Sum Tax (ryczałt) — Revenue up to 60,000 PLN/year
- Start relief (months 1–6): 0 PLN social + 461.66 PLN health = 461.66 PLN/mo.
- Preferential small ZUS (months 7–30): ~384 PLN social + 461.66 PLN health = ~846 PLN/mo.
- Full ZUS (from month 31): 1,788.29 PLN social + 461.66 PLN health = 2,249.95 PLN/mo.
Lump Sum Tax (ryczałt) — Revenue 60,000 – 300,000 PLN/year
- Start relief (months 1–6): 0 PLN social + 699.11 PLN health = 699.11 PLN/mo.
- Preferential small ZUS (months 7–30): ~384 PLN social + 699.11 PLN health = ~1,083 PLN/mo.
- Full ZUS (from month 31): 1,788.29 PLN social + 699.11 PLN health = 2,487.40 PLN/mo.
Lump Sum Tax (ryczałt) — Revenue above 300,000 PLN/year
- Start relief (months 1–6): 0 PLN social + 1,258.39 PLN health = 1,258.39 PLN/mo.
- Preferential small ZUS (months 7–30): ~384 PLN social + 1,258.39 PLN health = ~1,642 PLN/mo.
- Full ZUS (from month 31): 1,788.29 PLN social + 1,258.39 PLN health = 3,046.68 PLN/mo.
Who Qualifies for Contribution Holidays?
Start relief (ulga na start) and preferential small ZUS are available provided that:
- You have not run a business in the last 60 days before registration (60 months in some cases)
- You are not doing business for a former employer for whom you worked as an employee before setting up your sole proprietorship (JDG)
- You file this with social security (ZUS) within the appropriate deadline (DRA form)
Important Exclusions
Some people cannot use start relief or preferential small ZUS:
- People running a business for a former employer (if the business is a continuation of an employment relationship)
- People who ran a non-agricultural business in the last 60 days
- In some cases — people practicing liberal professions
Fixed ZUS 2026 — Where Do These Amounts Come From?
ZUS contributions in Poland are calculated from two bases:
- Minimum wage (2026): 4,806 PLN — the base for preferential small ZUS is calculated from this (30% = 1,441.80 PLN)
- Projected average salary (2026): 9,420 PLN — the base for full ZUS is calculated from this (60% = 5,652 PLN)
Social Contribution Rates
The social contribution consists of several parts:
- Retirement: 19.52% of the base
- Disability: 8.00% of the base
- Sickness: 2.45% of the base (voluntary, but recommended)
- Accident: ~1.67% of the base (depends on ZUS risk group)
- Labor Fund (Fundusz Pracy): 2.45% of the base (only for full ZUS, if income > 2.5× minimum wage)
- FGŚP (Guaranteed Employee Benefits Fund): 0.10% of the base (only for sole proprietorships with employees)
Full ZUS without sickness: 19.52% + 8.00% + 1.67% = 31.66% of 5,652 PLN = 1,788.29 PLN/mo.
Pitfalls and Most Common Mistakes
1. Failing to Apply for Start Relief
Start relief (ulga na start) is not automatic. If you don't file the DRA form indicating that you're using the relief, ZUS will charge full contributions from the first month — with interest.
2. Switching to Full ZUS at the Wrong Moment
If in the 25th month of business you earn a lot on preferential small ZUS and ZUS discovers you've exceeded the revenue threshold of 75,000 PLN (tax scale) or 30,000 PLN (ryczałt) for preferential ZUS, you may lose the right to preferential small ZUS and be moved back to full ZUS — with a requirement to pay the difference.
3. Not Paying the Sickness Contribution
The sickness contribution (2.45%) is voluntary, but if you don't pay it, you have no right to sick leave (L4), sickness benefit, or maternity benefit. It's worth paying the ~138 PLN/mo. (on preferential small ZUS) or ~138 PLN/mo. (on full ZUS) to have sickness insurance.
4. Forgetting About the Health Contribution
Many entrepreneurs forget that the health contribution is mandatory at every stage — even during start relief. If you don't pay it, ZUS may charge interest and issue a payment demand.
FAQ — Most Common Questions
Can I opt out of preferential small ZUS and switch directly to full ZUS?
Yes. You can opt out of preferential small ZUS at any time by filing the appropriate notification with social security (ZUS). You'll then start paying full contributions from the following month. This may make sense if you care about a higher future pension.
Does start relief cover the health contribution?
No. The health contribution is mandatory at every stage — including during the first 6 months of start relief.
What if I ran a business before?
If you ran a sole proprietorship (JDG) within the last 60 days before your new registration, start relief doesn't apply to you. You must pay full ZUS from the start.
Do ZUS holidays also apply to Labor Fund contributions?
Yes — during start relief and preferential small ZUS, the Labor Fund (2.45%) is not collected. Under full ZUS it is collected if your income exceeds 2.5× the minimum wage (i.e., 12,015 PLN/mo. in 2026).
Looking for Accounting That Keeps Track of Your ZUS Deadlines?
ZUS holiday calculator — how much you save
Enter your monthly revenue and tax form. The calculator shows your social security (ZUS) contributions at each stage: start relief, small ZUS, and full ZUS.
| Stage | Period | Social contributions | Health contribution | Total/mo |
|---|---|---|---|---|
| Start relief | 1–6 | 0 zł | 462 zł | 462 zł |
| Small ZUS (preferential) | 7–30 | 456 zł | 462 zł | 918 zł |
| Full ZUS | 31+ | 1788 zł | 462 zł | 2250 zł |
Total savings over 30 months
Thanks to start relief and small ZUS, you save 42 696 zł on social contributions during your first 30 months of business.
Not sure how to optimize your ZUS? I can help.
Let's talk →This calculator is for guidance only. It includes social and health contributions for 2026. It does not cover the Labor Fund (2.45%, full ZUS only at high income), FGŚP (employers only), or additional reliefs. 2026 ZUS constants: minimum wage 4,806 PLN, average 9,420 PLN.
I handle accounting for sole proprietorships (JDG) — from setup, through start relief, preferential small ZUS, and full ZUS. I remind you about deadlines before they pass, not after. From 49 PLN + VAT per month.
Write to [email protected] or visit oxyok.com/pl.
Note: The 2026 fixed ZUS rates are based on a Minimum Wage of 4,806 PLN and a projected average salary of 9,420 PLN, verified in June 2026. Contributions may vary depending on your individual situation (ZUS risk group, voluntariness of the sickness contribution). Before making a decision, consult an accountant.
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