In 2026, entrepreneurs will pay record-high ZUS contributions. The assumptions show that they will amount to PLN 23,700.36 per year – that is over two thousand zlotys more than in the current year. This is all due to the growing forecasted salary, to which the amount of contributions is legally related. Contribution holidays may be a relief for some companies.
According to the assumptions of the Ministry of Finance, social contributions (pension, disability, sickness, accident, Labor Fund) will increase to PLN 1,975.03 per month . This amount does not include the health insurance contribution. This means an increase of 11.3% compared to 2025. For entrepreneurs, this means that the monthly amount of social insurance contributions will increase by PLN 201.07.
Annual social contributions next year will amount to PLN 23,700.36 . They will be lower for entrepreneurs who take advantage of contribution holidays. In this case, annual ZUS contributions will amount to PLN 21,725.33. The presented calculations are based on assumptions prepared by the Ministry of Finance.
|
Standard ZUS contributions in 2026 |
|||
|---|---|---|---|
|
Type of contribution |
2026 |
2025 |
Change |
|
Retirement |
1,130.91 PLN |
1,015.78 PLN |
115.13 PLN |
|
Annuity |
463.49 PLN |
416.30 PLN |
47.19 PLN |
|
Accidental |
96.75 PLN |
86.90 PLN |
9.85 PLN |
|
Sick |
141.94 PLN |
127.49 PLN |
14.45 PLN |
|
Labor Fund |
141.94 PLN |
127.49 PLN |
14.45 PLN |
|
Total contributions with sickness benefit |
1,975.03 PLN |
1,773.96 PLN |
201.07 PLN |
|
Total contributions excluding sickness benefit |
1,833.09 PLN |
1,646.47 PLN |
186.62 PLN |
|
Source: own study by Bankier.pl |
|||
ZUS contributions for social insurance for people running a business in Poland are determined in relation to the forecasted average salary . The Ministry of Finance has provided assumptions for next year in the document “Multi-annual financial assumptions for the years 2025-2029”. They show that in 2026 the forecasted average salary will be PLN 9,656.
According to the regulations, the basis for determining social contributions for entrepreneurs is 60% of the forecasted average salary. In practice, this will translate into PLN 5,793.60 (60% x PLN 9,656).
