Social Security Contributions (ZUS) for Entrepreneurs in Poland in 2026

Updated: February 2026

The year 2026 brings further changes to social security and health insurance contributions for persons conducting business activity in Poland. The increase in the projected average remuneration to PLN 9,420 and the rise in the minimum wage to PLN 4,806 directly translate into higher contribution burdens. This study presents a detailed analysis of all contribution options available to entrepreneurs, taking into account various forms of taxation and available reliefs and preferences.

Contribution Assessment Bases in 2026

The amount of ZUS contributions for entrepreneurs is closely linked to two key macroeconomic indicators announced annually by the relevant state authorities. According to the Announcement of the Minister of Family, Labour and Social Policy of 19 November 2025 (Official Gazette item 1206), the projected average monthly remuneration in the national economy for 2026 has been set at PLN 9,420, representing an increase of 8.6% compared to the previous year. At the same time, pursuant to the Regulation of the Council of Ministers of 11 September 2025 (Journal of Laws item 1242), the minimum wage from 1 January 2026 amounts to PLN 4,806.

For the purpose of determining health insurance contributions for entrepreneurs using the lump-sum tax on recorded revenues, the key figure is the average monthly remuneration in the enterprise sector in the fourth quarter of the previous year. According to the Announcement of the President of the Central Statistical Office (GUS) of 22 January 2026, this figure for Q4 2025 amounted to PLN 9,228.64.

Full ZUS – Contributions for Standard Entrepreneurs

Pursuant to Article 18(8) of the Act of 13 October 1998 on the Social Insurance System (Journal of Laws of 2025, item 1461), entrepreneurs not covered by any reliefs pay contributions on a base of not less than 60% of the projected average remuneration, i.e. PLN 5,652 per month. The percentage rates for individual insurance types remain unchanged from previous years: pension insurance 19.52%, disability insurance 8%, sickness insurance 2.45% (voluntary contribution), accident insurance 1.67% (for payers registering no more than 9 persons for insurance), and Labour Fund 2.45%.

The total monthly burden from social contributions and the Labour Fund under full ZUS therefore amounts to PLN 1,926.77. Compared to 2025, when the analogous amount was PLN 1,773.98, this represents an increase of approximately PLN 153 per month, i.e. over PLN 1,830 annually. The health insurance contribution, the amount of which depends on the chosen form of taxation, must be added to this amount.

Preferential ZUS for Start-up Entrepreneurs

Pursuant to Article 18a of the Social Insurance System Act, persons commencing business activity may benefit from preferential ZUS contribution conditions for a period of the first 24 calendar months. In this case, the contribution assessment base is 30% of the minimum wage, which in 2026 amounts to PLN 1,441.80. The right to preferential ZUS is available provided that the entrepreneur has not conducted business activity in the last 60 calendar months and does not perform activities for a former employer.

With this reduced base, the total amount of social contributions (excluding the Labour Fund, from which the entrepreneur is exempt due to the low base) amounts to approximately PLN 456.18 per month. This represents significant savings compared to full ZUS, allowing start-up entrepreneurs an easier start in running their own business.

Relief on Start – First 6 Months Without Social Contributions

An even more favourable option for persons starting a business is the relief on start regulated in Article 18(1) of the Entrepreneurs Law, which exempts from the obligation to pay social insurance contributions for a period of 6 full calendar months from the date of commencement of activity. During this period, the entrepreneur pays only the health insurance contribution, the minimum amount of which from February 2026 is PLN 432.54 per month. After the relief on start expires, the entrepreneur may switch to preferential ZUS for the next 24 months, which gives a total of 30 months of preferential contribution treatment.

Small ZUS Plus – Relief for Lower-Revenue Entrepreneurs

Pursuant to Article 18c of the Social Insurance System Act, entrepreneurs whose annual revenue from business activity in the previous calendar year did not exceed PLN 120,000 may use the Small ZUS Plus programme. From 1 January 2026, new rules for calculating the periods of this relief apply, introduced under Article 11 of the Act of 21 May 2025 on amending certain acts for the purpose of deregulation of economic and administrative law and improving the rules for drafting economic law (Journal of Laws of 2025, item 769).

New Small ZUS Plus Rules from 2026

The key change effective from January 2026 is the so-called reset of previous periods of using the relief. Entrepreneurs can now benefit from 36 months of lower contributions in each 60-month period of conducting business activity, regardless of whether they used Small ZUS Plus in the past or have never used it before. This means that persons who exhausted their relief limit before 2026 may use it again from January 2026.

Additionally, entrepreneurs who conducted business in 2023 and used Small ZUS Plus are entitled to an additional 12 months of relief. If they did not fully use this right by the end of 2025, they may use the remaining months after 2025 – after using the basic 36 months of relief, i.e. at the earliest from 2029. The contribution assessment base under Small ZUS Plus depends on the entrepreneur’s actual income and may range from PLN 1,441.80 (lower limit equal to 30% of the minimum wage) to PLN 5,652 (upper limit equal to 60% of the projected average remuneration).

Health Insurance Contribution – Calculation Rules in 2026

The health insurance contribution is a separate issue, regulated by the provisions of the Act of 27 August 2004 on Healthcare Services Financed from Public Funds (Journal of Laws of 2025, item 1461). Its amount depends primarily on the form of taxation chosen by the entrepreneur. A significant change from the contribution year beginning 1 February 2026 is the return to calculating the minimum health contribution from 100% of the minimum wage, whereas during the transitional period (until January 2026) a more favourable base equal to 75% of the minimum wage applied. The minimum health contribution from February 2026 therefore amounts to PLN 432.54 per month (9% of PLN 4,806).

Tax Scale (General Rules)

Entrepreneurs settling accounts according to the tax scale (rates of 12% and 32%) pay a health contribution of 9% on income earned from business activity. The contribution may not be lower than the minimum amount of PLN 432.54 per month. Importantly, with this form of taxation, the health contribution is not deductible from either tax or income, which at higher incomes makes the tax scale the least favourable option in terms of health burdens.

Flat-Rate Tax

Entrepreneurs taxed with flat-rate tax (19% rate) pay a health contribution of 4.9% on income, also maintaining the minimum amount of PLN 432.54 per month. The lower percentage rate means that at higher incomes, flat-rate tax may be more favourable than the tax scale in terms of total public law burdens.

Lump-Sum Tax on Recorded Revenues

For entrepreneurs using lump-sum taxation, the health contribution is determined based on annual revenue and amounts to 9% of the lump-sum assessment base. The system provides for three revenue thresholds, with the base being the appropriate percentage of the average monthly remuneration in the enterprise sector in Q4 of the previous year (PLN 9,228.64 for Q4 2025). Lump-sum taxpayers have the right to deduct 50% of the paid health contribution from their revenue, which effectively reduces their tax burden.

Tax Card

Entrepreneurs settling accounts in the form of a tax card pay a health contribution at a fixed amount, regardless of the revenues earned. The assessment base is the minimum wage applicable in a given calendar year, and the contribution amounts to 9% of this amount. In 2026, this means a fixed monthly health contribution of PLN 432.54.

Contribution Holiday – One-Time Exemption During the Year

Entrepreneurs registered in CEIDG may take advantage of the so-called contribution holiday, i.e. exemption from the obligation to pay their own contributions for one selected month during the calendar year. The exemption covers social insurance contributions (pension, disability, accident), voluntary sickness insurance, as well as the Labour Fund and Solidarity Fund. The condition for using this relief is registering no more than 10 insured persons (including the entrepreneur) for social or health insurance in the month preceding the application. Contributions for the month covered by the exemption are financed from the state budget, although they constitute taxable income.

ZUS Contribution Payment Deadlines

Entrepreneurs are required to submit settlement documents and pay contributions within strictly defined deadlines, which depend on the legal form of the business conducted. Natural persons conducting sole proprietorships and partners in partnerships (civil, general, professional, limited, limited joint-stock) have a deadline until the 20th day of the month following the month to which the settlement relates. Limited liability companies and other entities with legal personality are required to settle by the 15th day of the month, while budgetary units and establishments by the 5th day of the month.

Annual Contribution Assessment Base Limit

The annual assessment base for pension and disability insurance contributions may not exceed an amount corresponding to thirty times the projected average monthly remuneration. In 2026, this limit is PLN 282,600 (30 x PLN 9,420). After exceeding this amount, the entrepreneur does not pay pension and disability contributions until the end of the calendar year. This limitation does not apply to sickness, accident, health insurance contributions or the Labour Fund.

Summary

The year 2026 brings an increase in contribution burdens for entrepreneurs, resulting primarily from the increase in the projected average remuneration and minimum wage. Full ZUS together with the Labour Fund currently amounts to approximately PLN 1,927 per month (excluding health contribution), while entrepreneurs using preferential reliefs may pay up to 75% less. The choice of optimal contribution strategy should take into account not only current costs but also long-term consequences for future pension and disability benefits. Entrepreneurs planning to start a business should consider first using the relief on start and then preferential ZUS, which will allow for significant reduction of business operating costs in the first years of its operation.

Legal Basis

This study has been prepared on the basis of the following legal acts:

1. Act of 13 October 1998 on the Social Insurance System (Journal of Laws of 2025, item 1461, as amended) – in particular Article 18(8) (assessment base for entrepreneurs), Article 18a (preferential ZUS), Article 18c (Small ZUS Plus).
2. Announcement of the Minister of Family, Labour and Social Policy of 19 November 2025 on the amount of annual limitation of the assessment base for pension and disability insurance contributions in 2026 and the adopted projected average remuneration (Official Gazette item 1206).
3. Regulation of the Council of Ministers of 11 September 2025 on the amount of minimum remuneration for work and the minimum hourly rate in 2026 (Journal of Laws item 1242).
4. Act of 21 May 2025 on amending certain acts for the purpose of deregulation of economic and administrative law and improving the rules for drafting economic law (Journal of Laws of 2025, item 769) – in particular Article 11 introducing new rules for calculating Small ZUS Plus periods.
5. Act of 27 August 2004 on Healthcare Services Financed from Public Funds (Journal of Laws of 2025, item 1461, as amended) – in particular Articles 79, 79a, 81 (health contribution for entrepreneurs).
6. Act of 6 March 2018 – Entrepreneurs Law (Journal of Laws of 2025, item 1480, as amended) – in particular Article 18(1) (relief on start).
7. Announcement of the President of the Central Statistical Office of 22 January 2026 on the average monthly remuneration in the enterprise sector, including profit distributions, in the fourth quarter of 2025.

Legal Disclaimer

This study is for informational purposes only and does not constitute legal or tax advice. Legal status as of the publication date. In case of doubt, we recommend consulting a tax specialists or contacting ZUS directly.