Start-up relief, preferential ZUS or full ZUS?
Compare ZUS contribution options for a new sole proprietorship. See how much you will save with the start-up relief.
Porównanie opcji
Start-up relief No social contributions for 6 months | Preferential ZUS Reduced contributions for 24 months | Full ZUS Standard contributions from full base | |
|---|---|---|---|
| Duration | 6 months from business start | 24 months | Indefinite |
| Social contributions | 0 PLN | ~330 PLN/month (30% of minimum wage) | ~1,100 PLN/month (60% of projected average wage) |
| Health contribution | ~380 PLN/month (9% of income, min. base) | ~380 PLN/month | ~380 PLN/month |
| Total monthly cost (approx.) | ~380 PLN | ~710 PLN | ~1,480 PLN |
| Sickness insurance | Not available | Optional (~10 PLN/month) | Optional (~30 PLN/month) |
| Impact on pension | No pension contributions — period does not count towards pension | Minimal contributions — low impact on pension | Full contributions — normal pension impact |
| Who is eligible | First business or break >60 months since previous | After start-up relief or immediately (instead of relief) | Any business owner |
Duration
Start-up relief
6 months from business start
Preferential ZUS
24 months
Full ZUS
Indefinite
Social contributions
Start-up relief
0 PLN
Preferential ZUS
~330 PLN/month (30% of minimum wage)
Full ZUS
~1,100 PLN/month (60% of projected average wage)
Health contribution
Start-up relief
~380 PLN/month (9% of income, min. base)
Preferential ZUS
~380 PLN/month
Full ZUS
~380 PLN/month
Total monthly cost (approx.)
Start-up relief
~380 PLN
Preferential ZUS
~710 PLN
Full ZUS
~1,480 PLN
Sickness insurance
Start-up relief
Not available
Preferential ZUS
Optional (~10 PLN/month)
Full ZUS
Optional (~30 PLN/month)
Impact on pension
Start-up relief
No pension contributions — period does not count towards pension
Preferential ZUS
Minimal contributions — low impact on pension
Full ZUS
Full contributions — normal pension impact
Who is eligible
Start-up relief
First business or break >60 months since previous
Preferential ZUS
After start-up relief or immediately (instead of relief)
Full ZUS
Any business owner
Start-up relief
New business, first 6 months
Preferential ZUS
After start-up relief — the next 2 years
Full ZUS
After 30 months of relief or immediately (full protection)
Podsumowanie
The optimal path for a new entrepreneur is: start-up relief (6 months) → preferential ZUS (24 months) → full ZUS. Total savings over 30 months amount to approximately 25,000 PLN compared to full ZUS from the start.