Changes in ZUS contributions 2026: What should every entrepreneur know?

Businesses must prepare for another year of significant increases in social security and health insurance contributions. Forecasts for 2026 indicate a significant jump in the costs of running a business. A key factor is the projected increase in the average salary and minimum wage in 2026. Below we present the most important information about the rates for 2026 and an overview of the reliefs that can be used.

Major increases – what are they?

The most important changes that will affect the budget of every entrepreneur in 2026 are:

• The full “Big ZUS” (which includes social security and the Labour Fund) will increase from approximately PLN 1,774 to nearly PLN 1,927 per month. This represents an increase of approximately 8.6% in social security contributions alone.
• Preferential ZUS (for new companies) will increase from approximately PLN 443 to approximately PLN 456 per month.
• The Minimum Health Contribution will see a sharp increase, from PLN 314.96 to PLN 432.54 per month – an increase of approximately 37%.

Social contributions – increase resulting from the increase in the base

The amount of social contributions is closely linked to established economic forecasts.

Full “Big ZUS”:

• The basis for calculating contributions for entrepreneurs under the “Big ZUS” is 60% of the projected average salary.
• In 2026, the projected average salary was set at PLN 9,420.
• Automatically, the contribution calculation basis increases to PLN 5,652 (compared to PLN 5,203.80 in 2025).
• This will translate into total monthly social contributions (including the Labour Fund) of PLN 1,926.77.

Preferential ZUS:

• For entrepreneurs benefiting from the relief (for the first 24 months), the basis is 30% of the minimum wage.
• The minimum wage from January 2026 will be PLN 4,806. You can read more here: Minimum wage increase in 2026. What does it mean for employers and the labour market?
• The basis for preferential contributions will increase to PLN 1,441.80 (compared to PLN 1,399.80 in 2025), and the total amount of contributions will be approximately PLN 456.19 per month (excluding the Labor Fund, which is usually not included in this variant).

Important: Interest rates for individual insurance policies (pension, disability, sickness, accident) remain unchanged; the increase in contributions is solely due to the increase in their calculation base. Also read: Fines for offenses against the provisions of the Social Insurance System Act increase sharply.

Health insurance contribution: return to full charges

The greatest increase will be expected for entrepreneurs paying the minimum health insurance contribution.

From the contribution year starting on 1 February 2026, there will be a return to the principle that the minimum health insurance contribution basis corresponds to 100% of the minimum wage.

• In 2025, a temporary 75% minimum wage rate was applied. You can read more here: Health insurance contributions for companies – new rules from January 2025.
• In 2026 it will be 100% of PLN 4,806.

The minimum health insurance contribution will be 9% of PLN 4,806, or PLN 432.54 per month.

This is a significant change that raises the lower tax threshold for all forms of taxation (scale, flat tax, lump sum).

Reliefs in social security contributions

Entrepreneurs starting a business can take advantage of several preferences in paying social security contributions (ZUS) to reduce startup costs:

• Start-up relief: Exemption from paying social security contributions (pension, disability, accident) for the first 6 months of running a business.
• Preferential contributions (so-called “Small ZUS”): After the start-up relief ends, the entrepreneur may pay reduced contributions from the minimum base for the next 24 months.
• Small ZUS Plus: Possibility of making the amount of contributions dependent on actual income, available to those whose income in the previous year did not exceed the established limit.

After taking advantage of the “Start-up relief” (exemption from social contributions), the entrepreneur can pay preferential social insurance contributions (commonly known as “Small ZUS” ) for the next 24 months.

The basis for calculating these contributions is 30% of the minimum wage in effect in a given year. In 2026, the minimum wage is PLN 4,806, meaning the contribution basis will be PLN 1,441.80 (30% of PLN 4,806).

Amount of preferential contributions (Small ZUS)

The table below shows the amount of monthly social contributions under the Small ZUS in 2026 compared to 2025.

See also: Working hours in 2026 – what should an entrepreneur know?

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