Have your initial ZUS relief periods ended, and the thought of paying full social security contributions keeps you up at night? Don’t worry, the support doesn’t have to end there! For many entrepreneurs with lower incomes, a solution exists: Mały ZUS Plus. This relief allows you to pay social security contributions proportional to your actual earnings.

In this guide, we’ll explain Mały ZUS Plus 2025. You will learn who can benefit and how to calculate your new, lower contributions step by step.

What Is Mały ZUS Plus and How Does It Work?

Mały ZUS Plus is a relief program for paying social security contributions, designed for entrepreneurs whose income is not high.

The main principle is simple. The lower your income was last year, the lower your social security base will be this year. However, this relief does not apply to the health insurance contribution. You must always pay that portion in full, based on your form of taxation.

Who Can Use Mały ZUS Plus? (The Conditions)

To qualify for this relief, you must meet all of the following conditions:

• Revenue Limit: Your annual revenue from business activity in the previous year (i.e., 2024) did not exceed 120,000 PLN.
• Period of Operation: You were running your business for at least 60 calendar days in the previous year.
• End of Basic Reliefs: You are no longer using the Start-up Relief or the 24-month Preferential ZUS.
• No Work for a Former Employer: You cannot perform services for a former employer if the work is the same. This applies if you had an employment contract in the current or previous year.r.

How to Calculate the Mały ZUS Plus Contribution Base

Calculating the base is a key step and is done in a few stages. The foundation is your average monthly income from the previous year.

Step 1: Calculate your annual business income for 2024. (Total Revenue – Total Costs)

Step 2: Calculate your average monthly income. (Annual Income / Number of calendar days of business activity in 2024) * 30

Step 3: Calculate the contribution base. Average Monthly Income * 0.5 (a fixed coefficient)

Example: Kate, a massage therapist, ran her business for the entire year in 2024 (366 days) and achieved:

• Revenue: 70,000 PLN (within the 120,000 PLN limit)
• Income: 36,000 PLN

1. Average monthly income: (36,000 PLN / 366 days) * 30 = 2,948 PLN
2. Contribution base: 2,948 PLN * 0.5 = 1,474 PLN

Kate will pay her social security contributions based on 1,474 PLN, not the standard base for full-rate ZUS (over 4,700 PLN in 2025).

Very Important Base Limits

Your calculated contribution base cannot be:

• Lower than 30% of the national minimum wage (the same base as for Preferential ZUS).
• Higher than 60% of the projected average national salary (the same base as for full-rate ZUS).

How Long Can You Use Mały ZUS Plus?

You can use this relief for a maximum of 36 months (3 years) within the last 60 months (5 years) of conducting business. This means that after 3 years of the relief, you must return to the full-rate ZUS for 2 years before you might be eligible for Mały ZUS Plus again.

Deadlines and ZUS Registration

To use the relief, you must register within the specified deadlines.

• If you are continuing your business: You must register with ZUS by January 31 of the given year.
• If your Preferential ZUS ends mid-year: You have 7 days to re-register from the day you become eligible.

Registration involves de-registering (ZUS ZWUA form) and re-registering (ZUS ZUA form) with the correct insurance code (starting with 05 90).

Mały ZUS Plus – Pros and Cons

Mały ZUS Plus 2025 is a huge support for thousands of small businesses. It allows them to survive and grow thanks to lower contributions. However, you must calculate carefully. Make sure you meet the conditions and that this relief is beneficial for you long-term.

In the next post, you will find out if you need to register for VAT.