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Business activity by people with disabilities is rarely discussed publicly. This is a serious mistake! According to Statistics Poland's 2023 data, Poland has around four million people with disabilities: people holding a disability certificate, a certificate of degree of disability or a certificate of degree of incapacity for work. Only around 1.5–2.5% of this group are estimated to run their own businesses. This low percentage primarily reflects the natural limitations associated with disability. However, limited public knowledge of available support for business owners with disabilities undoubtedly contributes. This article describes the most important ZUS contribution reliefs and exemptions available in 2025 to business owners holding a disability certificate.
Start-up relief, preferential contributions, Small ZUS Plus and contribution holidays: business reliefs and exemptions in 2025
First, remember that in 2025, Polish business owners meeting statutory requirements can use several ZUS contribution reliefs and exemptions, principally:
- Start-up relief: six months of contribution exemption after starting a business;
- Preferential contributions: lower-than-standard payments for 24 consecutive calendar months;
- Small ZUS Plus: another programme allowing reduced social insurance contributions;
- Contribution holidays: an optional exemption from contributions in one freely chosen month of the calendar year.
Business owners with disability certificates have even more ZUS relief and exemption options. They are worth exploring, as they offer substantial savings!
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Business owners with disabilities: contribution reimbursement from PFRON
The first, highly significant form of support is the option to apply for monthly reimbursement of retirement and disability pension insurance contributions. The State Fund for Rehabilitation of Disabled Persons (PFRON) makes this support available to all people with disabilities. There are no exclusions based on entitlement to a disability pension or degree of disability. The latter only affects the benefit's amount:
- 100% of retirement and disability pension contributions for a severe degree of disability;
- 60% of retirement and disability pension contributions for a moderate degree of disability;
- 30% of retirement and disability pension contributions for a mild degree of disability.
What must you do to receive monthly reimbursement?
- Register in the records maintained by PFRON;
- Submit all required documents to PFRON, including the certificate of degree of disability;
- Pay mandatory social insurance contributions in full by the statutory deadline, with a maximum permitted delay of 14 days;
- Have no arrears exceeding PLN 100 towards PFRON;
- Submit a correctly completed Wn-U-G application each month by the month's last day, with attachment INF-O-PdM or INF-O-PdR where required for that month.
Remember that PFRON contribution reimbursement constitutes de minimis aid and cannot be granted if the associated limits have been exceeded.
Health insurance contributions for business owners with disabilities: three different relief routes in 2025
The reimbursement described above covers only retirement and disability pension insurance contributions. Every business owner knows that health insurance contributions are also a major burden. People with disabilities running their own businesses can obtain relief here too through three different routes described in the Act of 27 August 2004 on Healthcare Services Financed from Public Funds.
Article 82(8): a person with a disability receiving a disability pension or retirement pension
The first route follows from Article 82(8) of that Act. It exempts from business-related health insurance contributions a person receiving a monthly disability or retirement pension no higher than the minimum wage who also:
- Earns monthly business revenue no greater than 50% of the minimum retirement pension, or:
- Pays income tax through the tax card.
People with disabilities without entitlement to a disability or retirement pension can also obtain health contribution relief!
Article 82(9): a business owner with a moderate or severe degree of disability
Article 82(9) of the Act of 27 August 2004 on Healthcare Services Financed from Public Funds provides an exemption from health insurance contributions for people with a moderate or severe degree of disability.
As with the previous exemption, the condition is monthly business revenue no higher than 50% of the minimum retirement pension, or payment of income tax through the tax card.
Article 82(10): a business owner with a moderate or severe degree of disability using the progressive tax scale and having no other basis for health insurance
No such condition applies to the exemption under Article 82(10) of the Act of 27 August 2004 on Healthcare Services Financed from Public Funds! This provision covers business owners with a moderate or severe degree of disability settling monthly under the progressive tax scale, whose business activity is their sole basis for mandatory health insurance.
These business owners may be exempt from paying health insurance contributions if:
- Their monthly health insurance contribution is paid at an amount no higher than the personal income tax advance due for the month covered by the contribution, starting from the month after they were classified as having a moderate or severe degree of disability;
- Their annual health insurance contribution is paid at an amount no higher than the personal income tax due for that calendar year, provided they were classified as having a moderate or severe degree of disability for at least one month during that period.
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