ZUS contribution calculator 2026
Check social contributions at every stage of a sole trader business: start-up relief, preferential ZUS, Mały ZUS Plus and full ZUS, with and without sickness insurance. Plus the health contribution for your form of taxation and the payment deadline.
Law as of 21 October 2026.
Inputs
The next 24 months: base of 30% of the minimum wage, no Labour Fund.
Health contribution
Revenue minus costs. Each month's contribution is based on the previous month's income.
Due for the month
ZUS and health contribution: Preferential ZUS
1102,98 zł
- Social contributions420,86 zł
- Pension (19.52%)281,44 zł
- Disability (8%)115,34 zł
- Accident (1.67%)24,08 zł
- Health contribution (Tax scale)682,12 zł
Per year at the same amounts: 13 235,76 zł
Contributions for a month are due by the 20th of the following month, for example January by 20 February (art. 47 ust. 1 pkt 4 of the Social Insurance System Act). You pay them in one transfer to your individual ZUS contribution account.
Social contributions at each stage in 2026, per month
| Contribution | Start-up relief | Preferential ZUS | Mały ZUS Plus | Full ZUS |
|---|---|---|---|---|
| Contribution base | 0,00 zł | 1441,80 zł | 2465,76 zł | 5652,00 zł |
| Pension (19.52%) | 0,00 zł | 281,44 zł | 481,32 zł | 1103,27 zł |
| Disability (8%) | 0,00 zł | 115,34 zł | 197,26 zł | 452,16 zł |
| Sickness (2.45%) | 0,00 zł | 35,32 zł | 60,41 zł | 138,47 zł |
| Accident (1.67%) | 0,00 zł | 24,08 zł | 41,18 zł | 94,39 zł |
| Labour and Solidarity Funds (2.45%) | 0,00 zł | 0,00 zł | 0,00 zł | 138,47 zł |
| Total without sickness | 0,00 zł | 420,86 zł | 719,76 zł | 1788,29 zł |
| Total with sickness | 0,00 zł | 456,18 zł | 780,17 zł | 1926,76 zł |
The 1.67% accident rate applies to payers reporting up to 9 people. The Labour Fund is not due from women aged 55 and men aged 60 or over.
Parameters and sources
- Minimum wage4806,00 złDz.U. 2025 poz. 1242
- Start-up relief6 months without social contributionsart. 18, Entrepreneurs' Law
- Preferential ZUS base (30% of the minimum wage)1441,80 złart. 18a, Social Insurance System Act
- Mały ZUS Plus: base range1441,80 zł – 5652,00 złart. 18c, Social Insurance System Act
- Full ZUS base (60% of the forecast average wage)5652,00 złM.P. 2025 poz. 1206
- Rates: pension, disability, sickness, accident, FP and FS19.52% / 8% / 2.45% / 1.67% / 2.45%art. 22, Social Insurance System Act; art. 259, Labour Market Act
- ZUS payment deadlineby the 20th of the following monthart. 47 ust. 1 pkt 4, Social Insurance System Act
- Health: scale, flat tax9% / 4.9%art. 79, 79a and 81, Health Care Benefits Act
- Minimum health contribution under the scale and flat tax, February 2026 to January 2027432,54 zł (January 2026: 314,96 zł)art. 79, 79a and 81, Health Care Benefits Act
- Health under the ryczałt: revenue up to 60,000 zł, up to 300,000 zł, above498,35 zł / 830,58 zł / 1495,04 złart. 81 ust. 2e–2g, M.P. 2026 poz. 117
How we calculate
1. Start-up relief
For 6 months from starting the business you are not in social insurance (art. 18 ust. 1 of the Entrepreneurs' Law) and pay only the health contribution. It is not available if you ran a business in the last 60 months or work for a former employer in the scope of a job held this or last year.
2. Preferential ZUS
For the next 24 calendar months the base is 30% of the minimum wage: 1,441.80 zł in 2026 (art. 18a of the Social Insurance System Act). Contributions without sickness insurance are 420.86 zł a month. No Labour Fund, because the base is below the minimum wage (art. 259 ust. 1 of the Labour Market Act).
3. Mały ZUS Plus
If last year's revenue was no more than 120,000 zł and the business ran for at least 60 days, the base is annual income divided by the days in business, times 30, times 0.5. In 2026 it is between 1,441.80 zł and 5,652 zł (art. 18c). Under the ryczałt income is half the revenue. From 2026 it applies for at most 36 months in every 60 months of business (art. 18c ust. 11a–11c).
4. Full ZUS
The base is at least 60% of the forecast average wage, 5,652 zł in 2026 (art. 18 ust. 8). Pension 19.52%, disability 8%, accident 1.67% and the Labour and Solidarity Funds 2.45% give 1,788.29 zł, or 1,926.76 zł a month with the voluntary 2.45% sickness insurance.
5. Deadline and health contribution
Contributions for a month are due by the 20th of the following month (art. 47 ust. 1 pkt 4). The health contribution is separate: 9% of income under the scale, 4.9% under the flat tax, at least 432.54 zł, and under the ryczałt 498.35 zł, 830.58 zł or 1,495.04 zł.
What the calculator leaves out
- ZUS contribution holidays: the exemption for one chosen month a year (art. 17a of the Social Insurance System Act).
- An accident rate other than 1.67%. With 10 or more insured, ZUS sets the rate.
- Declaring a base above the minimum.
- Several insurance titles at once, for example when you also have a job paying at least the minimum wage.
- The Labour Fund exemption for women from 55 and men from 60.
- A stage change within a month and pro rata contributions for a part month.
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Frequently asked questions
How much is ZUS for a sole trader in 2026?
Without sickness insurance: 0 zł with the start-up relief, 420.86 zł on preferential ZUS and 1,788.29 zł on full ZUS a month. With sickness insurance 456.18 zł and 1,926.76 zł. Mały ZUS Plus falls in between and depends on 2025 income. The health contribution comes on top.
How much will ZUS be in 2027?
On current figures full ZUS without sickness insurance will be 1,904.66 zł and preferential ZUS 433.47 zł a month. The preferential amount follows the 4,950 zł minimum wage, which is already set. Full ZUS rests on the forecast average wage in the draft 2027 budget and may still change.
How do I calculate Mały ZUS Plus for 2026?
Example: 60,000 zł of income in 2025 for a business open all year. 60,000 zł / 365 × 30 = 4,931.51 zł average monthly income, a base of 2,465.76 zł and social contributions without sickness insurance of 719.76 zł a month. No Labour Fund, because the base is below the minimum wage. You register by 31 January and report the income and base in the January return.
What does voluntary sickness insurance cost?
2.45% of the base: 138.47 zł a month on full ZUS and 35.32 zł on preferential ZUS in 2026. It gives a right to ZUS benefits; sickness benefit starts after 90 days of uninterrupted cover (art. 4 ust. 1 pkt 2 of the Sickness Benefits Act).
When is ZUS due?
By the 20th of the following month, for example January by 20 February (art. 47 ust. 1 pkt 4 of the Social Insurance System Act). If the 20th falls on a Saturday or a public holiday, the deadline moves to the next working day (art. 12 § 5 of the Tax Ordinance with art. 31 of that act).
Do I pay the health contribution under the start-up relief?
Yes. The relief covers only social contributions. You pay the health contribution from the first month: at least 432.54 zł under the scale and flat tax, from 498.35 zł a month under the ryczałt.
Do ZUS contributions lower the tax?
Social contributions are deducted from income under the scale and flat tax, from revenue under the ryczałt, or booked as costs. The health contribution is partly deductible only under the flat tax (up to 14,100 zł in 2026) and the ryczałt (half of what you paid).
The calculator is for information only and is not tax advice. Calculations run in your browser; we store nothing.