Registration in one day and for free, a sequence of ZUS benefits (start → preferential 456.18 PLN → Small ZUS Plus → contribution holidays) with a 60-month trap for returnees, choice of taxation with a trump card – the return relief (also includes lump sum and IP Box), new VAT limit of 240,000 PLN, KSeF from the first invoice, and grants from PUP and BGK loans for startup.
Employment, EOR (~600–700 USD/month), B2B, or contract work – with amounts for 2026 and two recent changes: from July 8, 2026, the PIP inspector can reclassify B2B to employment, and KSeF also includes invoices for clients from the USA.
Current contribution amounts for 2026 (large ZUS 1926.76 PLN, minimum health insurance 432.54 PLN after the vetoed reform), start-up relief, preference, Small ZUS Plus with a new counter, contribution holidays, overlap with employment, and unregistered activity – with conditions and pitfalls of each relief and a fair calculation of how much contributions have really increased. Legal status: July 2026, verified in the Journal of Laws, Monitor Polski, and ZUS announcements.