ZUS for a JDG in 2026: ulga na start, preferential ZUS, Mały ZUS Plus and full ZUS
The stages of a JDG owner's ZUS contributions, the 2026 amounts, the health contribution by tax form, the Labour Fund, voluntary sickness insurance, contribution holidays and deadlines.
Updated
A JDG owner pays ZUS contributions for themselves: social contributions (pension, disability, accident and voluntary sickness), the Labour Fund and the health contribution. A new business usually goes through several stages, from ulga na start to full ZUS.
Stages of social contributions
| Stage | How long | 2026 base | Social contributions per month |
|---|---|---|---|
| Ulga na start (start-up relief) | 6 months from the business start | none | PLN 0, you pay only the health contribution |
| Preferential contributions | the next 24 full calendar months | PLN 1,441.80 (30% of the minimum wage) | PLN 420.86, with sickness PLN 456.18 |
| Mały ZUS Plus | up to 36 months in every 60 months of business | half of last year's average monthly income, from PLN 1,441.80 to PLN 5,652 | depends on income |
| Full ZUS | no limit | PLN 5,652 (60% of the projected average wage) | PLN 1,788.29, with sickness PLN 1,926.76 |
Contributions in 2026:
| Contribution | Rate | Full ZUS | Preferential |
|---|---|---|---|
| Pension | 19.52% | PLN 1,103.27 | PLN 281.44 |
| Disability | 8% | PLN 452.16 | PLN 115.34 |
| Accident | 1.67% | PLN 94.39 | PLN 24.08 |
| Sickness (voluntary) | 2.45% | PLN 138.47 | PLN 35.32 |
| Labour Fund | 2.45% | PLN 138.47 | not due |
The 1.67% accident rate applies to businesses that register at most 9 people for insurance. The Labour Fund is due when the base is at least the minimum wage (PLN 4,806), so preferential contributions do not include it. It ends from the month after a woman turns 55 or a man turns 60.
Who qualifies for the reliefs
- Ulga na start and preferential contributions: you start a business for the first time or at least 60 months after your previous one ended or was suspended, and you do not work for a former employer in the scope of what you did for them as an employee this year or last year.
- Mały ZUS Plus: business revenue of up to PLN 120,000 in the previous year (less if you were active for part of the year) and at least 60 days of business in the previous year. You switch to Mały ZUS Plus from January, registering with ZUS by the end of January. It is not available, among others, to people on preferential contributions.
If you have an employment contract paying at least the minimum wage, or you are a pensioner, you usually pay only the health contribution from the business.
The health contribution in 2026
| Tax form | Contribution |
|---|---|
| Tax scale | 9% of the previous month's income, at least PLN 432.54 |
| Flat tax | 4.9% of the previous month's income, at least PLN 432.54 |
| Ryczałt, revenue in the year up to PLN 60,000 | PLN 498.35 |
| Ryczałt, revenue from PLN 60,000 to PLN 300,000 | PLN 830.58 |
| Ryczałt, revenue above PLN 300,000 | PLN 1,495.04 |
These amounts apply from February 2026 to January 2027 (the contribution year). For January 2026 the minimum contribution was PLN 314.96. You also pay the health contribution during ulga na start, and there is no preferential rate for it. The annual health contribution reconciliation goes into the DRA for April, due 20 May.
Voluntary sickness insurance
Sickness insurance is voluntary for a JDG owner. Without it you do not receive sickness or maternity benefit from ZUS.
Contribution holidays
Once a year you can skip social contributions for one month of your choice. You apply with the RWS form in eZUS. The conditions include: at most 10 people registered for insurance, revenue up to the equivalent of EUR 2,000,000 in at least one of the two previous years, and being covered by social insurance from the business in the month before you apply. The holiday does not cover the health contribution and counts as de minimis aid.
Deadlines
- ZUS registration: within 7 days of the business start.
- The DRA and payment: by the 20th of the following month, in one transfer to your contribution account number (NRS).
In Norman
You set your ZUS scheme under Account → Taxes, section ZUS contributions. Norman moves from ulga na start to preferential contributions and on to full ZUS by itself, calculates the contributions and prepares the DRA as a KEDU file. See ZUS contributions and the DRA file. Norman does not support contribution holidays.
This is general information on the 2026 rules. Check on zus.pl or with an accountant whether you qualify for a relief.
Sources: Social Insurance System Act, art. 17a, 17b, 18, 18a, 18c, 22, 36 and 47, Entrepreneurs' Law, art. 18, Act on publicly funded health care, art. 79 and 81, Family Ministry notice on the projected average wage for 2026, GUS notice on the Q4 2025 average wage, ZUS: preferential contributions, ZUS: Mały ZUS Plus, ZUS: contribution holidays.