Starting an activity as an entrepreneur is supported by preferential, reduced contributions to his / her social insurance. We consider here the amounts and conditions of such contributions in 2025.

In the first 6 months from the start of registration of the activity, an entrepreneur* may apply the start-up benefit (Ułga na start), which provides an exemption from paying insurance contributions, with the exception of health insurance. More information about the conditions of this benefit can be found at the links to government websites: biznes.gov.pl and zus.pl. One of the important conditions is that the entrepreneur does not provide services for the former employer.

From the date of expiry of this first benefit, social security contributions may be paid in a smaller amount (Preferencyjne składki), the calculation basis of which is 30% of the minimum wage, for up to 24 months. The conditions for using this benefit, as well as the one specified above, remain the same. More information about the conditions of this benefit can be found on the links to government websites: biznes.gov.pl and zus.pl.

In the next 36 months, an entrepreneur can pay reduced social security contributions (Mały ZUS Plus). More information about the conditions of this benefit can be found on the links to government websites: biznes.gov.pl and zus.pl. A prerequisite for applying this benefit is the entrepreneur's income of up to PLN 120,000 in the previous calendar year. The basis for calculating contributions is 60% of the projected average monthly remuneration, PLN 8,673 in 2025. The amounts of reduced social security contributions for an entrepreneur in 2025 are provided in the table below.

Table. Preferential social security contributions for entrepreneurs in 2025, PLN.

Contributions to temporary disability insurance (ubezpieczenie chorobowe), to the Labour Fund and the Solidarity Fund are voluntary.

Additional useful information is also available at the link: here.

The link below shows the health insurance contributions paid by entrepreneurs in 2025.

The amounts and conditions of the reduced insurance premiums that were applied in 2024 are at the following link.

* Or after 5 years from the date of resumption of activity, if it was previously terminated.