Mały ZUS plus - nowe zgłoszenia do 31 stycznia 2022
17.01.2022 ZUS

[Poland] Small ZUS plus – new applications until 31 January 2022


Small ZUS plus is a relief entitling to pay lower social insurance contributions. The solution is addressed to the smallest business entities. What conditions must be met in order to take advantage of it?

Small ZUS plus – what does it entitle to and how to take advantage of it?

Small ZUS plus is a relief implemented in 2020 entitling to pay lower social security contributions, with the exception of the health contribution paid at full rate.

Lower social security contributions mean contributions calculated according to the assessment basis, the amount of which depends on the income generated by a business in the previous calendar year, i.e., for example in 2021.

The relief is available for a maximum of 36 months during the 60 months of running the business.

Small ZUS plus in 2022 will be available to micro-entrepreneurs who meet all of the following conditions:

  • conduct business operations under an entry in the Central Register and Information on Economic Activity (CEIDG – gov.pl) or other special regulations,
  • in 2021 their income did not exceed PLN 120 000,
  • they were running a business in the previous year for at least 60 days (they are subject to social insurance or health insurance by virtue of running this business for not less than 60 days)
  • they will submit relevant application documents to ZUS before 31 January 2022 (does not apply to entrepreneurs who took advantage of the Small ZUS plus in December 2021).

Applications from entrepreneurs who did not take advantage of the Small ZUS plus programme in 2021 will be accepted by the Social Insurance Institution until 31 January 2022.

On the other hand, entrepreneurs who enjoyed the relief in 2021 and are still eligible for it do, not have to reapply, but must submit additional settlement documents until 20 February 2022.

Small ZUS plus – what application and settlement documents?

Entrepreneurs who want to take advantage of Small ZUS plus for the first time in 2022 should submit before January 31 this year the following documents:

  • ZUS ZWUA form, i.e., deregistration from insurance with the insurance title code starting with 05 10, 05 12, if as of 31 December 2021 they were subject to social insurance by virtue of running a business activity but did not take advantage of the Small ZUS plus relief, or
  • ZUS ZWUA form, i.e., deregistration from insurance with the insurance title code beginning with 05 70, 05 72, if the period of 24 months of benefiting from preferential contributions ends on 31 December 2021,
  • ZUS ZUA form, i.e., declaration for social insurance or, if subject only to health insurance, ZUS ZZA form, i.e., declaration with the insurance title code beginning with 05 90 or 05 92.

On the other hand, entrepreneurs who in December of the previous year benefited from the Small ZUS plus relief and are still entitled to it, do not have to re-register for the programme, however, they should submit additional settlement documents – the ZUS DRA part II or ZUS RCA part II form until 20 February.

It is possible to resign from the preference at any time, however, it should be remembered that entrepreneurs who lose the right to the relief will pay contributions calculated in relation to 60% of the projected average monthly salary in the previous year.

More than 327 000 entrepreneurs have already joined the Small ZUS plus programme.

Learn more: Social security contributions for entrepreneurs in 2022


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