Preferential social security contributions in ZUS – Mały ZUS Plus – for entrepreneurs in 2025
Preferential social security contributions – Mały ZUS Plus – can be paid by an entrepreneur for the next 36 months after registration as an entrepreneur and the end of the first and second preferential periods of 6 and 24 months. The amounts of such contributions in 2025 are described below.
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 – Mały ZUS Plus – for entrepreneurs in 2025, PLN.
| Type of insurance | Mały ZUS Plus |
| Basis for calculating contributions | 5,203.80 |
| Pension 19.52% | 1,015.78 |
| In case of permanent disability 8% | 416.30 |
| In case of temporary disability 2.45% | 127.49 |
| From accidents at work 1.67% | 86.90 |
| Labor Fund 2.45% | 127.49 |
| Total | 1,773.96 |
The link below shows the health insurance contributions paid by entrepreneurs in 2025.
* Or after 5 years from the date of resumption of activity, if it was previously terminated.
Author: Natalia Grishchenko
28.12.2024
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