On 1 January 2026, amended regulations regarding the "small ZUS plus" relief for entrepreneurs conducting non-agricultural business activities came into force. The new rules provide that in each period of 60 calendar months of business activity, an entrepreneur can pay reduced contributions for a maximum of 36 calendar months, regardless of the previous use of the relief.
More in the new BDO Alert
Sign-up for our alerts!
https://www.bdo.pl/en-gb/subscribe
- You can now apply for a certificate from ZUS regarding your length of service.
- From June 2026, employers will have to report the pay gap
- Summary
- Important interpretations and rulings
- Important dates for accountants
More in the new BDO Alert
Sign-up for our alerts!
https://www.bdo.pl/en-gb/subscribe