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 →
Maly ZUS Plus Calculator 2026
Enter your income for the previous year — the calculator returns the contribution base and monthly ZUS contributions under Maly ZUS Plus.
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How Maly ZUS Plus works
Base = 50% × (annual income / 12), min. 30% of the minimum wage (≈1399.80 PLN), max. 60% of the forecast average wage (≈4694.55 PLN). The contribution rates are the same as for full ZUS.
Example: previous-year income 60,000 PLN
Base = 60,000 / 12 × 50% = 2500 PLN. Total social contributions ≈ 820 PLN/month + health ≈ 450 PLN.
Frequently asked questions
What is Maly ZUS Plus?
It is a relief that lets small Polish sole traders pay social contributions based on income instead of the standard fixed base.
Who qualifies for Maly ZUS Plus?
Sole traders whose revenue in the previous year did not exceed 120,000 PLN and who meet ZUS eligibility conditions.
How is the contribution base set?
The base is 50% of average monthly income, bounded by a statutory minimum and maximum tied to the minimum and average wage.
How long can I use Maly ZUS Plus?
You can use it for up to 36 months within a 60-month period, after which standard ZUS applies.
Does the health contribution change too?
The health contribution follows its own rules and is generally not reduced by Maly ZUS Plus.
Can I combine it with the preferential ZUS?
No — you typically use the preferential ZUS first for new businesses, then may move on to Maly ZUS Plus afterwards.
This result is indicative. The conditions of Maly ZUS Plus may change. Consult ZUS or a tax adviser.
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ResultPLN 1,302.25Total monthly contributions
- Contribution base
- PLN 2,500.00
- emerytalna
- PLN 488.00
- rentowa
- PLN 200.00
- chorobowa
- PLN 61.25
- wypadkowa
- PLN 41.75
- Social contributions
- PLN 791.00
- Health contribution
- PLN 450.00
- funduszPracy
- PLN 61.25