ZUS Calculators

ZUS — Polish social security system

What ZUS contributions consist of. ZUS (the Social Insurance Institution) runs Poland's social-security system. An employee's social contributions comprise pension insurance (9.76% funded by the employee), disability (1.5%) and sickness (2.45%), with the 9% health contribution deducted on top. The employer funds a parallel share (pension, disability, accident) plus the Labour Fund and FGŚP — this raises the total cost of employment but does not lower the employee's net pay. A sole trader pays contributions personally, on a declared base whose minimum is set each year as a percentage of the average wage (current base — see the calculator). Small ZUS Plus vs full ZUS. "Full ZUS" means contributions on the standard minimum base that applies to all entrepreneurs once reliefs are exhausted — identical regardless of revenue. Small ZUS Plus is a relief for lower-revenue businesses: the social-contribution base is proportional to income, so contributions can be markedly lower. It is available for a limited period (up to 36 months within any 60 months of activity) and only if the prior-year revenue limit is not exceeded (current limit — see the calculator). The relief does not cover the health contribution, which is always payable according to the chosen tax form. Start-up relief and preferential ZUS. A new entrepreneur can use two reliefs in sequence. The start-up relief waives social contributions for the first 6 months of activity (only the health contribution is due). It is followed by preferential ZUS for the next 24 months — social contributions are charged on a reduced base (30% of the minimum wage), substantially lowering the monthly burden. Only after these reliefs are exhausted, or the Small ZUS Plus conditions are exceeded, does the entrepreneur move to full contributions. Health contribution 2026. Since 2022 the health contribution is generally no longer deductible from income tax, and its amount depends on the tax form: 9% of income under the scale, a lower percentage of income under flat tax, and fixed amounts across several revenue brackets under the lump-sum regime. The choice of tax form therefore affects not only PIT but also the health-contribution cost — so it pays to calculate both together. The specific rates and amounts for a given year are built into the calculators (current values — see the calculator result). Our tools help estimate full contributions, check whether Small ZUS Plus is worthwhile and produce a preliminary pension forecast — but results are indicative, and for individual matters you should consult an accountant or ZUS directly.