A person running a sole proprietorship will receive maternity benefit from ZUS if, on the day of childbirth, they are subject to voluntary sickness insurance. The amount of the benefit depends on the declared contribution base of the last 12 months, and while it is being paid, pension and disability contributions are financed by the state budget. Below we describe the conditions, the method of calculation and decisions worth taking already during pregnancy.
Basic condition: sickness insurance on the day of childbirth
The Benefit Act grants maternity benefit to an insured person who gave birth during the period of sickness insurance. For a female entrepreneur this insurance is voluntary, so it must be registered and the sickness contribution (2.45% of the base) paid.
An important difference compared to sickness benefit: the 90-day waiting period applies only to sickness benefit. For maternity, what counts is whether the birth took place during the insurance period. A short record, however, affects the amount — as explained below.
How ZUS calculates the benefit base
The base is the average monthly revenue from the 12 calendar months preceding the month of childbirth. The revenue is the declared sickness contribution base reduced by 13.71%.
If the insurance lasted less than 12 months, the Act applies a special formula: the base is the average lowest base from the months of insurance plus only 1/12 of the surplus declared above the minimum for each full month. As a result, raising the base a few months before childbirth yields much less than it might seem — the full effect comes only with 12 months of a higher declaration.
Two payout variants
| Variant | Maternity period (20 weeks for one child) | Parental period (up to 41 weeks) |
|---|---|---|
| Application filed within 21 days after birth for the full period at once | 81.5% of the base | 81.5% of the base |
| Without such an application | 100% of the base | 70% of the base |
The total amount in both variants is similar; what differs is the distribution of money over time. Of the 41 weeks of the parental period, 9 weeks are reserved exclusively for the other parent and cannot be transferred; for that period the benefit is always 70% of the base. If the calculated benefit is lower than the parental allowance, ZUS raises it to that amount.
Numerical example for 2026
A female entrepreneur declared the minimum full-ZUS base for the entire 12 months before birth in 2026, i.e. PLN 5,652. After deducting 13.71%, the benefit base is PLN 4,877.11.
- 100% / 70% variant: PLN 4,877.11 per month for 20 weeks, then PLN 3,413.98,
- 81.5% variant: PLN 3,974.84 per month for the entire period.
With a preferential base of PLN 1,441.80, the benefit base is PLN 1,244.13, and the amount in the parental period (70%) would be PLN 870.89 — in such a case the top-up to the parental allowance amount applies. The calculations are illustrative: with base changes during the year, ZUS averages actual amounts.
How to apply for the benefit
The female entrepreneur is also her own contribution remitter, so the application goes directly to ZUS, most conveniently electronically via eZUS. Attached to the application are the document confirming the child's birth and the remitter's statement for self-employed persons (form Z-3b), in which the declared sickness contribution bases are given. If the 81.5% variant is to be chosen, a separate request for payment for the whole period must be filed within 21 days of the birth — after that deadline only the 100%/70% variant remains. The father files his own application for the period he uses.
Contributions and the business during the benefit
- Pension and disability insurance — a self-employed person receiving maternity benefit is subject to them obligatorily on the basis of the benefit; the base is the benefit amount, and the contributions are financed by the state budget through ZUS. From the business they may be paid voluntarily, e.g. to raise the future pension.
- Health contribution from the business — as a rule it is still paid (it is not paid if the maternity benefit does not exceed the parental allowance amount); the amount depends on the form of taxation.
- Running the firm — in practice female entrepreneurs often keep in touch with clients and issue invoices; the statutory ban on paid work under threat of losing the benefit is expressly formulated for sickness benefit. Before starting activity, however, it is worth confirming the consequences with an adviser.
- Suspension of activity — possible during childcare; the rules are described in the article on suspending activity.
Father with his own firm
An entrepreneur paying the voluntary sickness contribution is entitled to a benefit for the period corresponding to paternity leave (up to 2 weeks, until the child turns 12 months, at 100% of the base) and to his part of the parental period, including the 9 weeks that cannot be transferred to the mother. Parents may also use the parental period simultaneously, provided its total length is not exceeded.
Checklist for pregnancy
- Check in eZUS whether sickness insurance is active and paid on time.
- Decide on the declared base — ideally at least 12 months in advance.
- Choose the payout variant and watch the 21-day deadline after birth for the 81.5% application.
- Agree with clients on cover and the scope of contact after the birth.
- Plan the firm's cash flow: health contributions, subscriptions, leases.
How Good Balance can help
We help plan the contribution base and sickness insurance well in advance, prepare documents for ZUS and settle the business during the benefit — as part of sole proprietorship handling and simplified accounting.