Self-Employed ZUS Contributions Calculator
Calculate ZUS social and health insurance contributions for self-employed individuals in Poland. Covers standard ZUS, small ZUS plus, and preferential (reduced) ZUS.
ZUS Calculators
Current for 2026How we verify data: Methodology →
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.
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How we calculate preferential contributions
Under preferential ZUS the base = 30% × minimum wage (4,666 PLN in 2026 = 1,399.80 PLN). Social contributions are charged on this base at: pension 19.52%, disability 8%, sickness 2.45% (voluntary), accident 1.67%. Health contribution = 9% × minimum wage / 12. Under relief-on-start no social contributions apply — only the health contribution.
Example: preferential ZUS with sickness in 2026
Preferential ZUS base in 2026: 4,666 × 30% = 1,399.80 PLN. Pension: 1,399.80 × 19.52% = 273.24 PLN. Disability: 1,399.80 × 8% = 111.98 PLN. Sickness: 1,399.80 × 2.45% = 34.30 PLN. Accident: 1,399.80 × 1.67% = 23.38 PLN. Health: 4,666 × 9% / 12 = 35.00 PLN. Total: about 477.90 PLN/month.
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.
This calculator is informational. Values are based on the minimum wage of 4,666 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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New New Maly ZUS Plus Calculator 2026
Calculate ZUS contributions under Maly ZUS Plus — reduced contributions for small Polish businesses with revenue up to 120k PLN. 2026 calculator.
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ResultPLN 477.89Total monthly contributions
- Social contributions total
- PLN 442.90
- Pension contribution
- PLN 273.24
- Disability contribution
- PLN 111.98
- Sickness contribution
- PLN 34.30
- Accident contribution
- PLN 23.38
- Health contribution
- PLN 34.99