In 2026 an entrepreneur on full ZUS pays for themselves PLN 1,926.76 of social contributions per month (with voluntary sickness) or PLN 1,788.29 without it, plus a health contribution depending on the form of taxation. At earlier stages of activity the amounts are much lower: from just the health contribution under the start-up relief, through PLN 456.18 with preferential contributions. Below is a summary of all variants, with examples of monthly and annual cost.
What the monthly payment consists of
Social contributions are calculated as a percentage of the base. The lowest base for full ZUS in 2026 is PLN 5,652, i.e. 60% of the forecast average wage. The rates are as follows:
- pension — 19.52% of the base;
- disability — 8%;
- sickness — 2.45%, voluntary for an entrepreneur;
- accident — from 0.67% to 3.33%; a firm reporting no more than 9 persons for accident insurance applies 1.67%;
- Labour Fund and Solidarity Fund — 2.45% in total, but only when the base is at least equal to the minimum wage (PLN 4,806 in 2026).
Women from age 55 and men from age 60 also do not pay the Funds. The health contribution is a separate burden and is not subject to any of the social contribution reliefs.
Four stages and their cost in 2026
The amounts in the table concern social contributions and the Funds at an accident rate of 1.67%, excluding the health contribution.
| Stage | Base | Without sickness | With sickness |
|---|---|---|---|
| Start-up relief (first 6 months) | none | PLN 0 | PLN 0 |
| Preferential contributions (24 months) | PLN 1,441.80 | PLN 420.86 | PLN 456.18 |
| Mały ZUS Plus | from PLN 1,441.80 to PLN 5,652 | from PLN 420.86 | from PLN 456.18 |
| Full ZUS | PLN 5,652 | PLN 1,788.29 | PLN 1,926.76 |
Full contributions at a base of PLN 5,652 are: pension PLN 1,103.27, disability PLN 452.16, accident PLN 94.39, sickness PLN 138.47 and Funds PLN 138.47. For preferential contributions the Funds are not charged, as the base is below the minimum wage. The details of the first two stages are described in the articles on the start-up relief and on low ZUS at the start of activity, and the method of calculating the base from income — in the article on Mały ZUS Plus.
Health contribution by form of taxation
The health contribution is paid by every entrepreneur, including during the start-up relief. In the contribution year from 1 February 2026 to 31 January 2027 it is:
- tax scale — 9% of business income, no less than PLN 432.54;
- flat tax (podatek liniowy) — 4.9% of income, also with a minimum of PLN 432.54;
- ryczałt from recorded revenue — a flat amount depending on annual revenue: PLN 498.35 (up to PLN 60k), PLN 830.58 (from 60 to 300k) or PLN 1,495.04 (above 300k);
- tax card — PLN 432.54.
On the scale and flat tax the monthly contribution changes with income, and after the year ends an annual settlement takes place: an overpayment can be recovered, and underpayment must be settled. All three ryczałt amounts are calculated from the average wage in the enterprise sector in Q4 2025, which was PLN 9,228.64.
Sample monthly and annual costs
Three typical situations in 2026, assuming an accident rate of 1.67%:
- Graphic designer on ryczałt, revenue about PLN 50k a year, full ZUS with sickness. Monthly PLN 1,926.76 of social contributions and PLN 498.35 of health, total PLN 2,425.11. Over the year social contributions are PLN 23,121.12 and health PLN 5,980.16.
- Programmer on the flat tax in the second year of activity, preferential contributions without sickness. Monthly PLN 420.86 of social contributions, i.e. PLN 5,050.32 a year, plus 4.9% of income as the health contribution, no less than PLN 432.54.
- Female consultant in the first half-year, start-up relief, tax scale. Social contributions PLN 0, health contribution 9% of income, no less than PLN 432.54. Remember that during this period there is no sickness or pension insurance from the activity.
When amounts change and when less is paid
The calendar of changes during the year can be confusing. New social contributions apply from January, as the base changes then. The minimum health contribution and the ryczałt thresholds concern the contribution year beginning 1 February, so for January 2026 amounts from the previous contribution year still applied. The accident rate of 1.67% is available to firms that in the previous year reported on average no more than 9 persons for that insurance.
There are also situations in which an entrepreneur does not pay social contributions from the activity at all. The most common is a parallel full-time employment contract with a salary at least equal to the minimum: then only the health contribution is paid from the business. In such a situation, however, contribution holidays cannot be used, as there is nothing to exempt.
Deadlines and tax settlement
A person running a sole proprietorship pays contributions and files settlement documents by the 20th day of the following month. Legal person entities have a deadline of the 15th, and budgetary units of the 5th.
Social contributions paid on your own insurance can be deducted from income in the PIT return or included in costs. The health contribution under the flat tax may reduce income only up to an annual limit, which is updated each year by an announcement in Monitor Polski. On the tax scale the health contribution is not deducted.
How to legally reduce the ZUS cost
- Use in sequence the start-up relief, preferential contributions and Mały ZUS Plus, watching the filing deadlines.
- Once a year file an application for contribution holidays — one month of social contributions is then covered by the state budget.
- Consciously decide on sickness: giving it up saves PLN 138.47 a month on full ZUS in 2026, but means no sickness or maternity benefit from the business.
- When choosing the form of taxation, compare the combined cost of tax and the health contribution, not the tax rate alone.
How Good Balance can help
As part of simplified accounting we calculate ZUS contributions every month, prepare the declarations and remind you of deadlines. We plan the sequence of reliefs so that none of them is lost through a late filing, and we compare the contribution cost under different forms of taxation.