In accordance with regulations, in each 60-month period of running a business, the entrepreneur will be able to benefit from the small ZUS plus relief for a maximum of 36 months.
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Included in the limits each calendar month in which the activity was conducted or the relief was applied for at least one day.
From 2026 the right to 36 months of relief is available under the new rules, regardless of whether the entrepreneur has used the small ZUS plus earlier or is planning to use it. The other conditions entitling to the relief remain unchanged.
Small ZUS plus. Rules for counting periods and loss of unused months
The first 60-month period begins in the month in which the entrepreneur first uses the relief after 2025. Subsequent periods are counted similarly – from the month in which the activity is continued after the end of the previous five-year cycle.
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Unused months of relief do not transfer to the next period. This means that if the entrepreneur does not use the full 36 months in a given 60-month interval, the remaining part is forfeited. In turn, if the 36-month limit is exhausted earlier, it will no longer be possible to use the preferences again until the end of the given period.
Additional 12 months of relief
The new regulations also provide for possibility of using an additional 12 months of relief for people who ran a business in 2023 and met the conditions for the extended small ZUS plus.
If the entrepreneur has not used the entire additional limit by the end of 2025, he will be able to use the remaining months after 2025, taking into account the periods already used.
Possibility to waive the discount
Entrepreneurs also retain the right to voluntarily resign from the relief at any time or not to use it despite meeting the conditions. This decision must be reported to ZUS in due time on appropriate forms. Failure to report or use an incorrect code means automatic resignation from “small ZUS plus” for a given calendar year.
