Contributions for entrepreneurs in 2026 have increased significantly. At the same time, laws provide several completely legal ways to pay less: start-up relief, preferential contributions, 'small ZUS plus', contribution holidays, opting out of sickness insurance, and combining with employment. Below you will find the amounts for 2026 verified in ZUS communications and in the texts of the laws, along with the conditions and costs of each relief, which few people talk about.
In Brief
- Minimum wage from January 1, 2026: 4806 PLN gross (hourly rate 31.40 PLN). This year there is one increase, not two.
- Large ZUS: 1926.76 PLN monthly with sickness insurance, 1788.29 PLN without it. The base is 5652 PLN. In addition, there is the health insurance contribution.
- Health insurance contribution: the reform reducing it from 2026 did not come into effect, as the president vetoed it in May 2025. The minimum on the scale and linear is 432.54 PLN for the months from February 2026 to January 2027 (for January 2026 it is still 314.96 PLN).
- New company: first 6 months of start-up relief (only health), then 24 months of preference from a base of 1441.80 PLN, which means 456.18 PLN social contributions with sickness insurance.
- 'Small ZUS plus' from 2026: 36 months of relief in each 60-month period of activity, and the counter restarted in January 2026.
- Contribution holidays: one month a year without your own social contributions and FP/FS, and the state budget finances your pension, disability, sickness, and accident contributions.
- Unregistered activity from 2026 has a quarterly limit: 10,813.50 PLN in revenue per quarter, not monthly.
How Much is ZUS in 2026: Complete Table
| Contribution | Rate | Large ZUS (base 5652 PLN) | Preference (base 1441.80 PLN) |
|---|---|---|---|
| Pension | 19.52% | 1103.27 PLN | 281.44 PLN |
| Disability | 8% | 452.16 PLN | 115.34 PLN |
| Sickness (voluntary) | 2.45% | 138.47 PLN | 35.32 PLN |
| Accident (payer reporting up to 9 people) | 1.67% | 94.39 PLN | 24.08 PLN |
| Labor Fund and Solidarity Fund | 2.45% | 138.47 PLN | not paid (base lower than minimum wage) |
| Total with sickness | 1926.76 PLN | 456.18 PLN | |
| Total without sickness | 1788.29 PLN | 420.86 PLN | |
| Health contribution (scale, linear) | 9% or 4.9% of income | at least 432.54 PLN (February 2026 to January 2027) | at least 432.54 PLN (February 2026 to January 2027) |
The base for large ZUS is 60% of the projected average salary, which for 2026 is 9420 PLN. You cannot declare a lower base (Article 18, paragraph 8 of the Social Insurance System Act), but you can declare a higher one. The annual limit for pension and disability contributions in 2026 is 282,600 PLN. The amounts for pension, disability, and sickness contributions were provided by ZUS in a communication dated December 30, 2025, while the accident and FP/FS contributions result from the same bases and rates.
The accident rate of 1.67% is half of the highest rate for business activity groups and applies to payers reporting up to 9 people for accident insurance. The rate is valid in the contribution year from April 1 to March 31. If ZUS sent you a notification with a different rate, you apply the one from the notification.
How much more is this compared to 2025? Social contributions for large ZUS increased from 1773.96 PLN to 1926.76 PLN, which is an increase of 152.80 PLN per month (1833.60 PLN for the year). The minimum health contribution from February is higher by 117.58 PLN, as the one-year reduction of its base to 75% of the minimum wage has ended. For 11 months of 2026, this amounts to 1293.38 PLN. In total, an entrepreneur on large ZUS with minimum health will pay about 3127 PLN more in 2026 than the previous year.
Health Contribution 2026 by Taxation Form
The reform that was supposed to reduce the health contribution from 2026 (fixed part plus 4.9% of income excess) was passed in April 2025, but the president vetoed it in May 2025, and the veto was not overturned. Guides describing the 'two-part contribution from 2026' are therefore outdated. Until October 2026, no new rules have come into effect. This applies to:
| Taxation Form | How Much You Pay | Deduction |
|---|---|---|
| Tax scale | 9% of income from the previous month, not less than 432.54 PLN | none |
| Linear tax | 4.9% of income, not less than 432.54 PLN | up to 14,100 PLN of paid contribution in 2026, in costs or from income |
| Flat-rate, income up to 60,000 PLN from the beginning of the year | 498.35 PLN | 50% of paid contributions from income |
| Flat-rate, income from 60,000 PLN to 300,000 PLN | 830.58 PLN | 50% of paid contributions from income |
| Flat-rate, income above 300,000 PLN | 1495.04 PLN | 50% of paid contributions from income |
| Tax card | 432.54 PLN | 19% of paid contribution from tax |
| Activity without income from business in terms of PIT (e.g., partner in a sole-member LLC) | 830.58 PLN | none |
Amounts for flat-rate taxation are calculated based on the average salary in the enterprise sector from the fourth quarter of 2025, which is 9228.64 PLN (60%, 100%, or 180% of this amount). With flat-rate taxation, the threshold is determined based on cumulative income from the beginning of the year, so the contribution may increase during the year. For the scale and linear forms, the monthly contribution is calculated from the income of the previous month, and after a year, you do an annual settlement.
Practical conclusion: with low income, the taxation form significantly changes the amount of health contributions. You report the change of form to the tax office by the 20th day of the month following the month in which you achieved your first income in that year, so calculate this with your accountant at the beginning of the year.
What ZUS You Pay: Quick Test
Answer a few questions, and you will see which contribution path most likely applies to you in 2026.
What ZUS Do You Pay in 2026?
Do you work in addition to your business with a salary of at least 4806 PLN gross per month?
Do you not have a registered business, have not conducted business in the last 60 months, and your revenue did not exceed 10,813.50 PLN in any quarter?
Is this your first company or a return after at least 60 months of break, and are you not working for your former employer in the same capacity as you did for them in this or the previous year?
Did your revenue from business in 2025 not exceed 120,000 PLN, and did the company operate for at least 60 days in 2025?
From your business, you most likely only pay health contributions
If you have a salary of at least the minimum from your employment, you are not subject to mandatory social insurance from your business. Only the health contribution remains according to your taxation form. If your salary falls below 4806 PLN, the obligation for contributions from the business returns. See method no. 6.
You can operate without registering a business
Unregistered activity is not business activity, so you do not pay ZUS or health contributions from it, only settle PIT. Keep an eye on the quarterly limit: exceeding it means that from that day you are already running a business. See method no. 7.
Start-up relief, then preference
For 6 full months, you only pay health contributions, and for the next 24 months, social contributions from a base of 1441.80 PLN (456.18 PLN with sickness). However, during the start-up relief, you do not have the right to sickness benefits. See methods no. 1 and 2.
Check 'small ZUS plus'
You calculate contributions from half of the average monthly income from 2025, ranging from 1441.80 PLN to 5652 PLN. The relief has exclusions (e.g., for partners in general partnerships or sole-member LLCs) and requires reporting by January 31. See method no. 3, and in case of doubts, ask ZUS.
You pay large ZUS
This is 1926.76 PLN with sickness or 1788.29 PLN without it, plus health contributions. You can still take advantage of contribution holidays once a year and decide whether you want to pay for sickness insurance. See methods no. 4 and 5.
Legal Ways to Lower ZUS
1. Start-up Relief: 6 Months Without Social Contributions
Basis: Article 18 of the Entrepreneurs' Law. For 6 months from the start of your business, you are not subject to mandatory social insurance, paying only health contributions. The relief is available if you are starting a business for the first time or returning after at least 60 months from suspending or closing a previous one and you are not providing services to your former employer in the same capacity as you did for them in this or the previous year.
How to count 6 months? According to biznes.gov.pl, if you start in the middle of the month, you do not count that month. A company established on February 7 benefits from the relief until August 31. If you start on the 1st day of the month, that month counts as the first.
Cost of the relief: during these months, you do not have sickness or accident insurance from the business, so you will not receive sickness or maternity benefits from this title, and the period does not increase your pension. You can opt out of the relief early and immediately switch to preference.
2. Preferential Contributions for 24 Months
Basis: Article 18a of the Social Insurance System Act. For 24 calendar months, you pay contributions from a declared amount not lower than 30% of the minimum wage, which is 1441.80 PLN in 2026. This results in 456.18 PLN social contributions with sickness instead of 1926.76 PLN. After the start-up relief, the 24 months count from the day you are covered by insurance. The exclusions are the same: activity in the last 60 months or working for a former employer.
Low contributions mean low sickness and maternity benefits and a very small pension from this period. You can declare a higher base if you want higher benefits.
3. 'Small ZUS plus': Contributions Based on Income
Basis: Article 18c of the Social Insurance System Act. If your revenue from business in the previous year did not exceed 120,000 PLN, you determine the base for contributions as half of the average monthly income from the previous year. It cannot be lower than 1441.80 PLN or higher than 5652 PLN. If the company operated only for part of the year, the 120,000 PLN limit decreases proportionally.
Change from January 1, 2026 (deregulation act, Journal of Laws 2025 item 769): you can use the relief for a maximum of 36 months in each 60-month period of business activity. ZUS confirms that from January 2026, you have a full 36 months under the new rules regardless of whether you used the relief earlier. Each month in which you use the relief for at least one day counts as a full month. Unused months do not carry over to the next 60-month period.
You submit the application with code 05 90 or 05 92 by January 31 (when starting or resuming business at another time: within 7 days), and you provide data on revenue and income in the documents for January. The relief is not available, among others, to those who operated for less than 60 days in the previous year, still have the right to preference under Article 18a, conducted other non-agricultural activities in the previous year (e.g., as a partner in a general partnership or sole-member LLC), work for a former employer, or had a tax card and VAT exemption in the previous year.
4. Contribution Holidays: One Month a Year Without Contributions
Basis: Articles 17a and 17b of the Social Insurance System Act. For one chosen month in the calendar year, you do not pay your own pension, disability, and accident contributions, as well as FP/FS. The exemption also covers voluntary sickness if you were subject to it in the month of the application and in the previous month. You pay health contributions normally, as well as contributions for employees.
For that month, the pension, disability, sickness, and accident contributions are financed by the state budget (Article 16, paragraph 4a), so the period does not drop from your account for pension purposes. Conditions: in the month before the application, you had no more than 10 insured persons (including yourself), in the same month you were subject to social insurance from business (so not during start-up relief), in one of the two previous years, your revenue did not exceed the equivalent of 2 million euros, you do not work for a former employer, and you have a free de minimis aid limit.
You submit the RWS application only through eZUS and only in the month preceding the chosen month. An application submitted earlier or later will not be considered by ZUS. With large ZUS, you save up to 1926.76 PLN in a year this way.
5. Opting Out of Voluntary Sickness Insurance
Sickness insurance for entrepreneurs is voluntary (Article 11, paragraph 2 of the Social Insurance System Act). Without it, you pay 138.47 PLN less monthly on large ZUS. However, you lose the right to sickness benefits, rehabilitation benefits, and maternity benefits. If you plan to have a child, this is usually a bad deal.
Late payment no longer disqualifies you from voluntary sickness insurance. The provision that provided for this (Article 14, paragraph 2, point 2) has been repealed. Insurance ceases after deregistration or after the cessation of the title to insurance. You still have to pay the arrears with interest.
6. Employment and Business Simultaneously
If you work in employment and your salary, when converted to a monthly basis, is at least the minimum wage (4806 PLN gross in 2026), you are not subject to mandatory social insurance from your business (Article 9, paragraphs 1 and 1a of the Social Insurance System Act). You only pay health contributions. From the business, you can voluntarily pay pension and disability contributions. If your salary is lower than the minimum, social contributions from the business are mandatory.
The reverse idea, 'I will replace the business with a contract with the same contractor', only works if the cooperation genuinely changes character. Apparent contracts can be challenged by ZUS, and contributions may be assessed retroactively.
7. Unregistered Activity: No ZUS at All
With a very small scale, you do not have to establish a business. From January 1, 2026, activity is not considered business activity if the revenue from it does not exceed 225% of the minimum wage in any quarter, which is 10,813.50 PLN, and you have not conducted business in the last 60 months (Article 5 of the Entrepreneurs' Law as amended from 2026). Previously, the limit was monthly and amounted to 75% of the minimum wage.
From such activity, you do not pay ZUS or health contributions, only settle PIT. If you exceed the limit in a quarter, from the day of exceeding it, you are already running a business. This form does not apply to activities within a civil partnership.
8. LLC: For Larger Businesses, with Costs on the Other Side
Due to participation in the company, ZUS contributions are paid by, among others, a partner in a sole-member LLC and partners in general, limited, and partnership companies (Article 8, paragraph 6 of the Social Insurance System Act, ZUS list for 2026). A partner in an LLC with more than one partner does not pay ZUS from this title. Therefore, two-person companies are popular.
However, the company has its own costs: full accounting, CIT, and dividend tax. A board member appointed by resolution, who receives remuneration from this title, generally pays 9% health contributions on it. Arrangements where the second partner exists only on paper carry the risk of disputes with ZUS. This solution is to be calculated with an advisor for higher incomes, not a trick for everyone. For information on liability for company debts, see the guide How to Protect Private Assets from Company Debts.
What Not to Do
All the methods above arise directly from the laws. Beyond them, problems begin: a fictitious employment abroad bought 'for paperwork', apparent contracts with the current contractor, a partner only on paper, underreporting revenue in unregistered activities, working illegally. The consequences are contributions assessed retroactively with interest for delay, and in the case of false statements, also criminal liability. Saving on contributions is not worth losing insurance.
Entrepreneur's Calendar
| Deadline | What to Do |
|---|---|
| by the 20th day of each month | Pay contributions for the previous month (individual running a business) |
| by January 31 | Register for 'small ZUS plus' (code 05 90 or 05 92) |
| by the 20th day of the month after the first income in the year | Report a change in the taxation form to the tax office |
| one month before the chosen month | Submit the RWS application for contribution holidays through eZUS |
| February 1 | Start of the new contribution year for health (new minimum) |
| April 1 | Start of the new contribution year for the accident contribution |
Frequently Asked Questions
Can I declare a base lower than 5652 PLN on large ZUS?
No. Outside of reliefs, this is the statutory minimum (Article 18, paragraph 8 of the Social Insurance System Act). You can declare a higher base, but the base for sickness cannot exceed 250% of the projected average salary.
I used 'small ZUS plus' before 2026. Can I return?
Yes. From January 2026, you have 36 months of relief under the new rules regardless of previous use, as long as you meet the other conditions. Keep an eye on the registration by January 31.
Will contribution holidays lower my pension or benefits?
The pension, disability, sickness, and accident contributions for that month are financed by the state budget, so the period does not drop from your account. Sickness is covered by the exemption if you were subject to it in the month of the application and in the previous month.
What happens if I exceed 120,000 PLN in revenue while on 'small ZUS plus'?
The limit applies to revenue from the previous year. If you exceed it in the current year, you will not be entitled to the relief in the following year and will return to large ZUS. The relief for the current year does not expire retroactively.
I live in the USA, and I run a business in Poland. Do I pay Polish ZUS?
It depends on where you actually perform the work and the social security agreement between Poland and the USA. Confirm cross-border matters with ZUS before establishing anything.
Sources
Status as of October 23, 2026. This material is for informational purposes only and does not constitute legal or tax advice. Confirm your situation with ZUS (Customer Service Center 22 560 16 00), the tax office, or your accountant.
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