Preferential social security contributions – Preferencyjny składki – can be paid by an entrepreneur for the next 24 months after registration as an entrepreneur and the end of the first preferential period of 6 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.

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

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

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.