Maternity Benefit Calculator for B2B / Self-Employed (Poland)

A sole trader (JDG) who has been paying voluntary sickness insurance (ZUS) for at least 90 days before the due date (or from the very start of their business activity without a break) is entitled to maternity benefit.

The minimum voluntary sickness insurance basis is 60% of the projected average salary. In 2026 this is approximately 3,222 PLN per month. The daily benefit is calculated from this amount.

The maximum voluntary sickness insurance basis is 250% of the average salary, which in 2026 equals approximately 13,424 PLN per month. A higher basis cannot be declared.

Daily basis = declared monthly basis x 12 / 365. Example: with a basis of 5,000 PLN the daily basis is 5,000 x 12 / 365 = 164.38 PLN.

Maternity benefit is 100% of the assessment basis. Parental benefit (additional parental leave) is 80% of the assessment basis. It is also possible to receive 81.5% for the entire period if the application is submitted before birth.

Maternity leave lasts 20 weeks for a single birth (26 for twins). Additional parental leave lasts up to 41 weeks (43 for twins). In total, benefit can be received for up to 52-65 weeks.

No — maternity benefit paid by ZUS is taxable income subject to PIT. ZUS withholds a PIT advance. The final settlement is made in the annual PIT-37 tax return.

You can maintain a sole trader registration during maternity and parental leave, provided you do not actively work. In practice, ZUS may challenge the benefit entitlement if the business is actively conducted. Consult an accountant.

Voluntary sickness insurance lapses automatically if a contribution is late or underpaid. A gap in insurance means no entitlement to benefit for that period. Contributions must be paid by the last day of the month.

The calculator computes the benefit from the declared basis regardless of which relief scheme applies. During the startup relief period (ulga na start), voluntary sickness insurance cannot be paid, so no maternity benefit is available. The small ZUS plus scheme does not exclude sickness insurance but the declared basis is usually above the minimum.