ZUS Contributions for Entrepreneurs

Running a business in Poland, you pay ZUS contributions – for social and health insurance. At the start there are significant reliefs that substantially cut the cost.

Start-up reliefs

• Start relief – for the first 6 months you pay only the health contribution (no social contributions),
• Preferential ZUS – for the next 24 months, social contributions on a lower base,
• Mały ZUS Plus – for lower-revenue businesses, social contributions based on income.

Full ZUS

After the reliefs, you pay standard social contributions on a base of about 60% of the average wage.

The health contribution depends on your form of taxation

• tax scale – 9% of income,
• flat tax – 4.9% of income,
• lump-sum – a fixed amount depending on your revenue bracket.

How Investya helps

We'll register you with ZUS, apply the reliefs you're entitled to and settle your contributions every month – as part of accounting for foreigners. Starting a business? See sole proprietorship registration.