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Preferential ZUS and Relief-on-Start Calculator

The preferential ZUS calculator helps new entrepreneurs quickly check their monthly contributions in the first years of business. Choose a variant — relief-on-start (first 6 months, health contribution only) or preferential ZUS (24 months, contributions from 30% of the minimum wage) — and indicate whether you want the voluntary sickness contribution.

Reviewed byRedakcja Liczbnik
Calculator
ResultTotal monthly contributions888.72PLN
Social contributions total
456.18 PLN
Pension contribution
281.44 PLN
Disability contribution
115.34 PLN
Sickness contribution
35.32 PLN
Accident contribution
24.08 PLN
Health contribution
432.54 PLN

How we calculate preferential contributions

Under preferential ZUS the base = 30% × minimum wage (4,806 PLN in 2026 × 30% = 1,441.80 PLN). Social contributions are charged on this base at: pension 19.52%, disability 8%, sickness 2.45% (voluntary), accident 1.67%. The health contribution shown is the 2026 minimum under the tax scale and flat tax: 9% × minimum wage = 432.54 PLN/month (the actual amount depends on income and tax form; under the lump-sum regime it starts at 498.35 PLN). Under relief-on-start no social contributions apply — only the health contribution.

Example: preferential ZUS with sickness in 2026

Preferential ZUS base in 2026: 4,806 × 30% = 1,441.80 PLN. Pension: 1,441.80 × 19.52% = 281.44 PLN. Disability: 1,441.80 × 8% = 115.34 PLN. Sickness: 1,441.80 × 2.45% = 35.32 PLN. Accident: 1,441.80 × 1.67% = 24.08 PLN. Social contributions: 456.18 PLN (420.86 PLN without sickness). Health (minimum under the tax scale and flat tax): 4,806 × 9% = 432.54 PLN. Total: 888.72 PLN/month (853.40 PLN without sickness).

Frequently asked questions about preferential ZUS

What is relief-on-start (ulga na start)?

It lets a new entrepreneur pay no social contributions for the first 6 months of business — only the health contribution is due.

What is preferential ZUS?

For 24 months after relief-on-start you pay reduced social contributions calculated from 30% of the minimum wage instead of the full base.

Is the sickness contribution mandatory?

No — the sickness contribution is voluntary, but paying it gives access to sick pay and maternity benefits.

How long does the relief last in total?

Up to 6 months of relief-on-start plus 24 months of preferential ZUS — almost 2.5 years of reduced contributions.

Who cannot use these reliefs?

Those who provide services to a former employer matching their previous job, or who recently ran a business, may be excluded.

What happens after the reliefs end?

You move to standard ZUS contributions, or you may qualify for Maly ZUS Plus if your revenue is low enough.

Indicative result

This calculator is informational. Values are based on the minimum wage of 4,806 PLN (2026). It does not cover special cases (parallel employment and business, parental relief, etc.). Consult ZUS or an accountant to determine your exact rates.

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