Running your own business in Poland comes with an obligation to pay ZUS (social security) contributions. For many new entrepreneurs, this is one of the first — and most important — questions: how much will I pay to ZUS? The answer depends on how long you have been in business and your income. In 2026 there are three main contribution regimes.
Preferential ZUS (First 24 Months)
A new entrepreneur can use the ulga na start (start-up relief) for the first 6 months — during this time no social ZUS contributions are due (only health insurance). For the next 24 months, preferential ZUS applies: social contributions are calculated on 30% of the minimum wage rather than the standard base.
Preferential ZUS Rates 2026
- Base: 30% × 4,806 PLN = 1,441.80 PLN
- Pension (19.52%): 281.44 PLN
- Disability (8.00%): 115.34 PLN
- Sickness (2.45%, voluntary): 35.32 PLN
- Accident (1.67%): 24.08 PLN
- Total social contributions (excl. sickness): approx. 421 PLN (incl. sickness: 456.18 PLN)
- Health insurance: depends on income (min. 9% × 4,806 PLN = 432.54 PLN/month)
Small ZUS Plus (Revenue Up to 120,000 PLN)
After the preferential period, if your revenue in the previous year did not exceed 120,000 PLN, you may use Small ZUS Plus for up to 36 months (within a 60-month window). The base is set proportionally to income — between 30% and 60% of the average national salary.
Example — Small ZUS Plus for Income 72,000 PLN/year
- Approximate base: ~2,500 PLN
- Total social contributions: approx. 600–700 PLN/month
Full ZUS (Standard Regime)
After all reliefs are exhausted, full ZUS applies. The contribution base equals 60% of the average national salary. In 2026:
- Forecast average national salary: 9,420 PLN
- ZUS base: 60% × 9,420 = 5,652 PLN
- Pension (19.52%): 1,103.27 PLN
- Disability (8.00%): 452.16 PLN
- Sickness (2.45%, voluntary): 138.47 PLN
- Accident (1.67%): 94.39 PLN
- Labour Fund (2.45%): 138.47 PLN
- Total (excl. sickness and Labour Fund): approx. 1,650 PLN
- Health insurance: depends on taxation form and income
Health Insurance Contribution for the Self-Employed
Since 2022 the health contribution is directly linked to income:
- Progressive tax scale: 9% of income (min. 432.54 PLN/month)
- Flat 19% tax: 4.9% of income (same minimum)
- Lump-sum tax (ryczałt): fixed amounts depending on revenue bracket
ZUS Cost Summary for New Entrepreneurs
| Stage | Period | Social ZUS/month |
|---|---|---|
| Start-up relief | Months 1–6 | 0 PLN (health only) |
| Preferential ZUS | Months 7–30 | approx. 421 PLN |
| Small ZUS Plus | Up to 36 months | approx. 400–800 PLN |
| Full ZUS | Thereafter | approx. 1,650 PLN + |
Calculate your ZUS contributions: ZUS Calculator for Sole Traders Poland 2026 →