Small ZUS for entrepreneurs in 2026. Who will benefit from the fresh rules?

Zdjęcie: Mały ZUS dla przedsiębiorców w 2026 roku. Kto skorzysta na nowych zasadach? / Shutterstock


Starting on January 1, 2026, fresh rules for the usage of the tiny ZUS plus for entrepreneurs came into force. This amendment simplifies and organises the rules for counting periods erstwhile relief is granted. For any people, this means lower contributions for another 36 months of moving a business.