[Poland] Small ZUS Plus extended by one year – President signed the Act

At the end of July, the President signed the Supporting Benefit Act of 7 July 2023, which extends the period for entrepreneurs to benefit from the Small ZUS Plus relief. The legislation came into force on 1 August 2023.

By how much has the possibility to benefit from the Small ZUS Plus relief been extended?

The period for benefiting from the Small ZUS Plus relief has been extended by another 12 months. This means that entrepreneurs entitled to the relief will pay lower contributions for a total of 48 months. Previously, the maximum period for taking advantage of Small ZUS Plus was 36 months. The change applies to existing scheme participants.

What is Small ZUS Plus and who is entitled to it?

Small ZUS Plus is a tax benefit for paying lower social security contributions. The relief is intended for micro-entrepreneurs whose, inter alia, income in the preceding year did not exceed PLN 120 000 and monthly income does not exceed PLN 6 000.

Important: The Small ZUS Plus relief does not cover health contributions!

You can read more about the conditions for benefiting for the Small ZUS Plus relief here.

What is the amount of the Social Security contribution base for entrepreneurs entitled to the Small ZUS Plus relief?

We would like to remind you that due to the increase in the minimum pay to PLN 3 600 gross from 1 July 2023, the amount of the social security contribution base has changed. For entrepreneurs benefiting from Small ZUS Plus, the Social Security contribution base is 30% of the current amount of the minimum remuneration. The base has therefore increased from PLN 1 047 to PLN 1 080. The contributions calculated on the basis, in turn, has increased from PLN 331.26 to PLN 341.72.

You can read more about this in an article by Contract Administration experts. Click here.