ZUS in an sp. z o.o.: shareholders, the board and employees
When a shareholder of an sp. z o.o. pays ZUS like a business owner, what it costs in 2026, which contributions apply to board pay, and the contributions on employment, mandate and specific-task contracts.
Updated
In an sp. z o.o., ZUS contributions depend on your role: sole shareholder, board member or someone the company hires. The company itself pays no ZUS just for existing.
Sole shareholder
The sole shareholder of an sp. z o.o. pays contributions like a person running a business. The obligation starts on the day the company is entered in the KRS (or when you acquire all the shares) and does not depend on whether the company makes a profit or pays anything out.
| In 2026 | Per month |
|---|---|
| Social contributions with the Labour Fund, without sickness (base PLN 5,652) | PLN 1,788.29 |
| Voluntary sickness contribution | PLN 138.47 |
| Health contribution (9% of PLN 9,228.64) | PLN 830.58 |
| Total without sickness | PLN 2,618.87 |
- The shareholder has no ulga na start, no preferential contributions and no Mały ZUS Plus. Full contributions apply from the start.
- The shareholder's health contribution is fixed for the calendar year and does not depend on income.
- The shareholder pays the contributions from their own money, as a natural person, by the 20th of the following month.
- Registration: the ZUS ZFA and ZUS ZUA forms within 7 days of the obligation arising.
If the company has more than one shareholder, the shareholders pay no ZUS just for holding shares. When the second shareholder holds a token share, ZUS may examine whether the company is in fact single-member. Details and case law: ZUS contributions of a sole shareholder.
Board member
- Appointment without pay: no contributions from this title.
- Appointment with pay: only the health contribution (9%) and PIT. There are no pension, disability or accident contributions.
- Employment or mandate contract with the company: contributions as for an employee or a contractor.
A sole shareholder cannot validly employ themselves in their own company on an employment contract. More on how board members are paid: Management board pay.
Employees and contractors
| Contract | ZUS |
|---|---|
| Employment contract (umowa o pracę) | full social and health contributions; part paid by the employee, part by the company |
| Mandate contract (umowa zlecenia) | as a rule social and health contributions; pupils and students under 26 pay no pension or disability contributions |
| Specific-task contract (umowa o dzieło) | no contributions, but the company reports every such contract to ZUS (form RUD) within 7 days of signing |
The company, as the contribution payer, registers people with ZUS within 7 days of hiring and pays their contributions by the 15th of the following month. Work out what an employee costs in the employer cost calculator.
In Norman
Norman keeps the company's books and calculates its taxes: see Getting started: an sp. z o.o. in Norman. Norman calculates ZUS contributions and the DRA file for a JDG. A sole shareholder's contributions are their personal obligation, settled outside the company's books.
This is general information on the 2026 rules. When choosing how to pay the board, talk to an accountant or a tax adviser.
Sources: Social Insurance System Act, art. 6, 8(6)(4), 13(4a), 18, 18a, 18c, 36 and 47, Act on publicly funded health care, art. 66(1)(35a) and 81(2za), Entrepreneurs' Law, art. 18, GUS notice on the Q4 2025 average wage, Family Ministry notice on the projected average wage for 2026.