Every person running a sole proprietorship (jednoosobowa działalność gospodarcza) in Poland pays monthly contributions to the Social Insurance Institution (ZUS), and the amount depends on the contribution base and the relief option chosen. In 2026 the base for full social security contributions increased, because it is calculated from a new forecast average wage. This article explains how much each contribution amounts to in 2026, how full ZUS differs from preferential ZUS and Mały ZUS Plus, and what to watch out for when calculating and paying contributions.
Three variants of social security contributions for entrepreneurs
A sole proprietor in Poland can pay social security contributions under one of three variants, depending on how long the business has been running and the income earned. The first is the 'ulga na start' (start-up relief), which a new entrepreneur can use for the first 6 months of running a business — during this time only the health insurance contribution is due, with no social security contributions. The second variant is the so-called preferential ZUS, available for the following 24 months, under which social security contributions are calculated from a lower base. The third variant is full ZUS, where contributions are calculated from a base set each year based on the forecast average wage. In addition, entrepreneurs who earn modest income and can no longer use preferential ZUS may switch to Mały ZUS Plus, under which the contribution base depends on income from the previous year.
Full ZUS in 2026 — a new, higher base
The base for full social security contributions is set at 60% of the forecast average monthly wage in the national economy for the given year. For 2026, the forecast average wage was set at PLN 9,420, which means the contribution base is PLN 5,652 per month. From this amount, individual contributions are calculated according to the statutory rates: 19.52% for pension insurance (PLN 1,103.27), 8% for disability insurance (PLN 452.16), 2.45% for voluntary sickness insurance (PLN 138.47), and — for most sole proprietorships — 1.67% for accident insurance (PLN 94.39). On top of that comes the Labour Fund contribution of 2.45% (PLN 138.47). In total, an entrepreneur on full ZUS who pays voluntary sickness insurance will pay PLN 1,926.76 per month in social security contributions plus the Labour Fund in 2026 — this amount excludes the health insurance contribution, which is settled separately under different rules depending on the tax form chosen.
Preferential ZUS — a lower base for 24 months
Entrepreneurs who have been running a business for no longer than 24 months (after any use of the start-up relief) and meet the other statutory conditions (among others, not providing services to a former employer for whom they performed the same type of work in the last two years) can pay social security contributions from a reduced base. In 2026 this base is 30% of the minimum wage, i.e. PLN 1,441.80 (the minimum wage in 2026 is PLN 4,806 gross). The same percentage rates as for full ZUS apply to this lower base, which means the monthly social security burden is several times lower than under the full variant.
Mały ZUS Plus — contributions based on income
Another way to reduce contributions is Mały ZUS Plus, available to entrepreneurs who ran a business for at least 60 days in the previous calendar year and did not exceed the revenue limit. The social security contribution base is then set individually, based on the income earned in the previous year, which in practice means lower contributions for those with modest profits. However, the relief is not available to entrepreneurs settling accounts using a tax card (karta podatkowa) combined with VAT exemption, those currently using preferential ZUS, those providing services to a former employer, or those whose revenue in the previous year exceeded the statutory limit.
Payment deadlines and what to keep in mind
An entrepreneur who pays contributions only for themselves (with no employees or contractors) settles accounts with ZUS by the 20th day of the month following the month for which the contributions are due. This deadline should be observed regardless of the variant chosen, since a late payment results in late-payment interest and, in extreme cases, may affect the continuity of certain types of insurance, such as sickness insurance. It is also worth regularly checking whether the conditions for a given relief are still met — losing the right to preferential ZUS or Mały ZUS Plus during the year means having to switch to higher contributions from the following month.