A Polish sole trader who exceeds an annual revenue threshold by just PLN 200 could face more than PLN 15,000 in additional social insurance contributions in 2027, according to an example calculated by accounting firm IFIRMA. The difference stems from losing access to Mały ZUS Plus, a reduced-contribution scheme for eligible small businesses, as the government projects higher standard contributions next year.
Full monthly social insurance contributions for January 2027 could reach PLN 2,052.15, an increase of PLN 125.39 from 2026, or PLN 1,504.68 over 12 months. The figures are projections based on the draft 2027 budget, which remains under consideration in the Polish parliament.
The draft assumes an average monthly wage of PLN 10,033. The minimum contribution assessment base for entrepreneurs paying standard contributions would be 60% of that amount, or PLN 6,019.80. That would raise contributions even for business owners whose own revenue does not increase.
How a PLN 200 difference in revenue changes the bill
Mały ZUS Plus, a Polish scheme for lower social insurance contributions, bases eligible entrepreneurs’ contributions on income from the previous year. One eligibility condition is annual business revenue of no more than PLN 120,000 for a business operating throughout the year. The threshold is reduced proportionately for businesses active for only part of the year. Expenses such as stock purchases, materials or rent do not reduce the revenue figure used for this eligibility test.
Joanna Łuksza, head of the accounting expert team at IFIRMA, described an entrepreneur operating throughout 2026 and taxed under Poland’s progressive personal income tax scale. With PLN 120,000 in revenue and PLN 60,000 in income, the entrepreneur could qualify for Mały ZUS Plus and pay PLN 780.17 per month in 2027.
If the same entrepreneur earned another PLN 200 in revenue without additional costs, the PLN 120,000 threshold would be exceeded. Standard contributions would then amount to PLN 2,052.15 per month, a difference of PLN 1,271.98 monthly or PLN 15,263.76 over a full year.
The calculation includes voluntary sickness insurance but excludes health insurance. The full-contribution scenario includes contributions to Poland’s Labour Fund and Solidarity Fund; the reduced-contribution example does not, because its assessment base is below the minimum wage. The figures are nominal: the net financial effect also depends on how social insurance payments affect income tax and the health insurance assessment base.
| Example for 2027 | With Mały ZUS Plus | Above revenue threshold |
|---|---|---|
| 2026 business revenue | PLN 120,000 | PLN 120,200 |
| Monthly contributions in 2027 | PLN 780.17 | PLN 2,052.15 |
| Contributions over 12 months | PLN 9,362.04 | PLN 24,625.80 |
New eligibility clock from 2026
From 2026, eligible entrepreneurs can use Mały ZUS Plus for 36 months in each 60-month period of business activity. Months of relief used before 2026 do not count against the new limit, meaning some people who previously exhausted their entitlement may qualify again in 2027.
The first 60-month period begins in the month after December 2025 when the business starts using the relief. If that is January 2027, the period starts then. Any month in which the relief is used for even one day counts as a full month.
Entrepreneurs seeking to join the scheme from January 2027 must meet registration requirements with ZUS, Poland’s Social Insurance Institution. Those who were not using the relief at the end of 2026 should file a ZUS ZUA or ZUS ZZA registration with a code beginning 05 90 or 05 92.
Because January 31, 2027 falls on a Sunday, the registration deadline moves to February 1. Missing it means giving up the relief for that year. Those using Mały ZUS Plus continuously and still meeting the requirements generally do not need to register again, but must submit the required contribution reporting documents.
Lower payments can mean lower benefits
Qualifying for the scheme does not necessarily make it the best option for every entrepreneur. A lower contribution base can reduce sickness and maternity benefits and the amount credited towards future retirement benefits.
People who combine self-employment with salaried work paying at least the statutory minimum wage generally do not have to pay social insurance contributions on their business activity. For them, Mały ZUS Plus would not generate an additional saving on those contributions.
Business owners approaching the PLN 120,000 revenue threshold should review revenue earned so far in 2026 and determine which transactions count before year-end. Delaying payment of an invoice until January does not necessarily defer recognition of the revenue for tax purposes.
Łuksza also noted that the relief is unavailable to an entrepreneur who performs for a current or former employer the same activities carried out as an employee in the current or preceding calendar year.
Source: IFIRMA, calculations and commentary by Joanna Łuksza. Original Polish article. All 2027 figures are conditional on the draft budget assumptions and the entrepreneur’s individual circumstances.