Polish ZUS stages — 2023–2026

Preferential base is 30% of minimum wage; full base is 60% of forecast salary. Each contribution is rounded separately. Start-up relief covers six full months; a mid-month start adds the partial month. Then 24 preferential months, subject to eligibility. MZP base: adjusted prior-year income / business days × 30, rounded, then halved and bounded by the selected year limits. Revenue threshold is prorated to business days. At least 60 business days are required. For revenue tax, enter the legally adjusted income, not taxable profit. The remaining exclusions and relief history require confirmation: preferential entitlement, tax card with VAT exemption, other non-agricultural activity, former employer and timely registration. From 2026 a new 36-in-60-month cycle applies; for 2023–2025 confirm the historical and transitional entitlement separately. Health contribution uses the previous month income; annual settlement is separate. The MZP check combines the revenue cap, at least 60 days and every exclusion answer. An unknown condition means review is required, not entitlement. For 2023–2025 verify historical usage and the transitional extra 12 months; from 2026 a new 36-in-60-month period applies. The schedule applies start and preferential relief only after affirmative eligibility confirmation; otherwise it shows full contributions.