Self-Employed ZUS Contributions Calculator
Calculate ZUS social and health insurance contributions for self-employed individuals in Poland. Covers standard ZUS, small ZUS plus, and preferential (reduced) ZUS.
ZUS
Calculator · ZUS
Health contribution calculator 2026 — Polish sole trader
Select your taxation form and enter your monthly income or annual revenue to calculate the health contribution due for your Polish sole-trader business. The calculator applies 2026 rules: 9% under the tax scale, 4.9% under flat tax, and fixed amounts under the lump-sum regime.
How we calculate the health contribution
Tax scale: contribution = max(9% × monthly income; 9% × minimum wage). Flat tax: contribution = max(4.9% × monthly income; 9% × minimum wage). Lump-sum (ryczałt): fixed monthly amount depending on the annual revenue bracket — up to PLN 60,000; PLN 60,001–300,000; or above PLN 300,000. Annual settlement is based on actual annual income/revenue.
Example: PLN 8,000 income, flat tax
A sole trader on flat tax with PLN 8,000 monthly income computes 4.9% × 8,000 = PLN 392, but that is below the 2026 minimum (9% × PLN 4,806 = PLN 432.54), so they pay PLN 432.54 a month. Over 12 months that is PLN 5,190.48. Under flat tax this amount is deductible from income (up to the annual cap of PLN 14,100 in 2026), reducing the PIT base.
Frequently asked questions
Indicative result
Results are indicative and not tax or accounting advice. Rates and thresholds apply to 2026 and may change. Consult a tax adviser for your specific situation.
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Calculate Polish income tax (PIT) using the 2026 tax scale: 12% and 32%. Includes the PLN 30,000 tax-free amount and the relief for young people.
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More calculators in ZUS Calculators
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- Pension indexation calculator 2026
- Preferential ZUS and Relief-on-Start Calculator
- ZUS Calculator — Mandate Contract (Umowa Zlecenie) 2026
- Polish Pension Calculator (ZUS)
- Health Contribution Calculator for Lump-Sum (Ryczałt) 2026
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