Guide · ZUS and contributions
Updated: · 7 min read · By Agnieszka Saladra, Certified Accountant
ZUS contributions are one of the largest fixed costs of running a sole proprietorship. In 2026, both the assessment bases and the amounts changed - below you will find the current rates and the available reliefs, thanks to which you pay considerably less at the start.
In short
When running a sole proprietorship (JDG), you generally finance your own insurance at ZUS yourself. The monthly payment consists of two separate elements: social insurance contributions (pension, disability, accident, and voluntary sickness) and the health insurance contribution. On top of this, there is usually a contribution to the Labour Fund and the Solidarity Fund.
The level of social contributions depends on the so-called assessment base, not on your actual earnings - which is why, for most entrepreneurs, this is a fixed cost. The health contribution works differently: in most forms of taxation it depends on income or revenue. At our accounting firm we help compare the available options.
Full social contributions (so-called large ZUS) are paid by entrepreneurs who no longer use any relief. The assessment base is 60% of the forecast average wage. In 2026, the forecast average wage is PLN 9,420, so the base is PLN 5,652 per month.
The total monthly amount of social contributions, together with voluntary sickness insurance and with the Labour Fund and the Solidarity Fund, is in 2026 PLN 1,926.76 (excluding the health contribution). If you do not join voluntary sickness insurance, it is PLN 1,788.29. This is an increase of about 8.6% compared with 2025 - it is worth confirming the current multiplier at zus.pl at the first payment.
To this amount you must add the health contribution, the level of which depends on the form of taxation. The total ZUS burden for an entrepreneur on full ZUS is therefore realistically over PLN 2,300 per month.
Entrepreneur ZUS contributions 2026 (full ZUS)
| Contribution | Base | Monthly amount 2026 |
|---|---|---|
| Pension (19.52%) | PLN 5,652 | PLN 1,103.27 |
| Disability (8%) | PLN 5,652 | PLN 452.16 |
| Sickness (2.45%, voluntary) | PLN 5,652 | PLN 138.47 |
| Accident (1.67%) | PLN 5,652 | PLN 94.39 |
| Labour Fund and Solidarity Fund (2.45%) | PLN 5,652 | PLN 138.47 |
| TOTAL social | PLN 5,652 | PLN 1,926.76 |
Note: the health contribution is not included in the table above, because it is calculated separately and its level depends on the form of taxation. Under the tax scale and flat tax it is 9% or 4.9% of income, no less than the minimum (about PLN 432.54 per month in 2026), and under the lump-sum tax (ryczalt) - a flat-rate amount depending on the revenue threshold. The accident contribution rate (here 1.67%) depends on the type of activity and the number of insured persons, so for some companies it may be different.
The start relief (ulga na start) lets you significantly reduce contributions at the very beginning of your activity. For the first 6 full calendar months you are exempt from social insurance contributions - you pay only the health contribution.
As a rule, the relief is available to people who are starting a business for the first time or after a break of at least 60 months and who do not perform activity for a former employer. Remember that during this period you do not pay pension or sickness contributions, so you do not acquire the right to sickness benefit. It is worth confirming your situation with an accountant before choosing the relief.
After the start relief ends (or right away, if you waive it), you can pay preferential social contributions for 24 calendar months. The base here is 30% of the minimum wage, which in 2026 is PLN 4,806 - so the base is PLN 1,441.80.
Social contributions together with voluntary sickness insurance then amount to about PLN 456.18 per month. This is considerably less than full ZUS, although a separate health contribution still applies, which the preference does not cover.
Small ZUS Plus (Maly ZUS Plus) is a relief for already-operating companies with lower revenue. It is available to entrepreneurs whose revenue from the activity in the previous year did not exceed PLN 120,000. Contributions are calculated here on income, rather than from a fixed base.
The assessment base must fall within the range from 30% of the minimum wage (PLN 1,441.80) to 60% of the forecast average wage (PLN 5,652). From 2026, new, more favourable rules on periods apply - the relief can be used, as a rule, for 36 months in every 60-month period of running the activity.
The health contribution is independent of the reliefs on social contributions - you always pay it, including during the start relief. Its level depends on the form of taxation, which is why it is worth comparing the options on your figures before choosing a form.
The minimum health contribution applies in the contribution year from 1 February 2026 to 31 January 2027. The specific amount for the lump-sum tax is worth confirming, because it depends on the revenue threshold.
You pay the ZUS contributions for a given month, as a rule, by the 20th day of the following month. By the same deadline you submit the settlement declaration, unless ZUS does this for you automatically based on previous data.
Under the tax scale, flat tax, and lump-sum tax, an annual settlement of the health contribution also applies - after the year ends, you compare the contributions paid during the year with those due on the actual income or revenue. This may result in an additional payment or a refund of the overpayment. Professional online accounting watches these deadlines for you, so that you avoid interest and errors.
Full social contributions together with voluntary sickness insurance and with the Labour Fund and the Solidarity Fund are PLN 1,926.76 per month in 2026, and PLN 1,788.29 without voluntary sickness insurance. The base is PLN 5,652, that is 60% of the forecast average wage. On top of this comes a separate health contribution.
Yes. The start relief exempts you from social contributions for 6 months, but you pay the health contribution throughout that time. Its minimum level in 2026 is about PLN 432.54 under the tax scale and flat tax.
Preferential ZUS is available for 24 calendar months, usually after the start relief ends. The base is PLN 1,441.80 (30% of the minimum wage), and social contributions amount to about PLN 456.18 per month.
Small ZUS Plus is for companies whose revenue in the previous year did not exceed about PLN 120,000. Contributions are calculated on income. From 2026, the relief can be used for 36 months in every 60-month period of activity.
The health contribution depends on the form of taxation. Under the tax scale and flat tax it is 9% of income, no less than about PLN 432.54. Under the lump-sum tax, flat-rate amounts apply depending on the revenue threshold, from about PLN 498.35 to PLN 1,495.04.
You pay the contributions for a given month, as a rule, by the 20th day of the following month. By the same deadline you submit the settlement declaration. After the year ends, the health contribution is also settled based on the actual income or revenue.