ZUS: From January 1, 2026, an important change for millions of Poles

It is estimated that approximately 2.6 million people in Poland run sole proprietorships. From January 1, 2026, they will be affected by changes in the method of settling ZUS contributions. Fortunately, they are beneficial.

From January 1, 2026, new rules for calculating the period in which entrepreneurs can pay lower contributions under the so-called Little ZUS. From now on, everyone will be able to take advantage of this relief for 3 years (36 months) for every 5 years (60 months). This means 3 years of lower premiums and then 2 years of higher ones. After the entire shekel, you can take advantage of the discount again.

However, most importantly, from January 1, 2026, the government decided to reset the entire calculation. This starts completely anew, so entrepreneurs who have used the Small ZUS in recent years can do so again, for 3 years. The limit starts completely again. It is worth remembering a few rules:

• If you ran a business or took advantage of the tax relief for even one day, it automatically counts as a whole month towards the limit.
• The first 5-year (60-month) period starts in January, when you start taking advantage of the relief.
• Unused months do not roll over to the next period. If you benefited from the relief for only 2 years within 5 years, you are entitled to only 3 years of Small ZUS in the next period.

If someone wants to use the Small ZUS and you have not done so before, they must submit the appropriate form (ZUS ZUA or ZUS ZZA) by January 31.. If you resume your business activity, you have 7 days to report it. Persons who have already benefited from the relief and are still entitled to it must provide the insurance title code in the settlement documents and submit ZUS DRA part II or ZUS RCA part II.