Social Insurance for New Businesses in 2026 - Reliefs and Contributions
Complete Social Insurance guide for new sole proprietorships in 2026: current contributions, relief conditions, and practical optimization path.
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Starting a business in 2026? You still have the same sequence of Social Insurance reliefs, but the amounts are higher than in 2025. This guide provides current rates consistent with Bookeper system calculators.
Social Insurance options for new businesses -- quick overview
| Option | Period | Social contributions | Health insurance |
|---|---|---|---|
| Startup Relief | 6 months | PLN 0 | From PLN 314.96 (Jan) / PLN 432.54 (Feb-Dec) |
| Preferential ZUS | 24 months | PLN 420.86-456.18 | As above or per taxation form |
| Small ZUS Plus | Max 36/60 months | Depends on base | As above or per taxation form |
| Full ZUS | Indefinite | PLN 1,788.29-1,926.76 | Per taxation form |
1. Startup Relief (months 1-6)
For the first 6 full calendar months you pay no social contributions. Only health insurance is required.
Conditions:
- You haven't run a business in the last 60 months
- You don't provide services to a former employer
Cost: PLN 432.54-498.35/month (health insurance only)
2. Preferential ZUS (months 7-30)
For the next 24 months, contributions are calculated from a reduced base (30% of minimum wage = PLN 1,441.80).
| Variant | Monthly amount |
|---|---|
| With sickness insurance | PLN 456.18 |
| Without sickness insurance | PLN 420.86 |
| + Health insurance | Per taxation form |
3. Small ZUS Plus (up to 36 months in 60-month window)
From 2026, you can use Small ZUS Plus for 36 months within a 60-month window (previously 24/48).
Conditions:
- Previous year revenue below PLN 120,000
- Minimum 60 days of business activity in previous year
- Contribution base: between 30% minimum wage and 60% average projected wage
Note: For most programmers with revenue above PLN 120,000/year, this stage is often unavailable.
4. Full ZUS (indefinite)
After exhausting all reliefs:
| Variant | Monthly amount |
|---|---|
| With sickness insurance | PLN 1,926.76 |
| Without sickness insurance | PLN 1,788.29 |
| + Health insurance | Per taxation form |
Total savings on the relief path
| Period | Monthly saving | Total saving |
|---|---|---|
| Startup Relief (6 months) | PLN 1,926.76 | PLN 11,560.56 |
| Preferential (24 months) | PLN 1,470.58 | PLN 35,293.92 |
| Total (30 months) | -- | PLN 46,854.48 |
Practical tips
- Start Startup Relief from the 1st of the month -- partial months don't count toward the 6-month period
- Consider sickness insurance -- it's optional during preferential period but gives you sick leave coverage
- Track your revenue for Small ZUS Plus eligibility -- the PLN 120,000 threshold is strict
- File ZUS DRA on time -- by the 20th of each month
Calculate your Social Insurance contributions:
Useful calculators
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Wypróbuj za darmoZastrzeżenie: This article is for informational purposes only and does not constitute tax or legal advice. If in doubt, consult a tax advisor or accountant. Tax regulations may change.