Understand this route
Check Mały ZUS Plus against the current income, usage-period and exclusion conditions.
What to do
1. Collect prior-year data and check the 36 months in a 60-month period.
2. Do not select the relief without checking the current ZUS notice.
Mały ZUS Plus in 2026
Prior-year business revenue must not exceed PLN 120,000; where the business ran for only part of the year, the limit is proportionally lower. You must also have run the business for at least 60 days in the previous year. From 2026, the relief can be used for up to 36 months in each 60-month period if the other conditions are met.
Limits of the relief
Check exclusions (including certain tax-card situations) and the ZUS notification. Mały ZUS Plus concerns social contributions, not the health contribution.