Another ZUS increase. Entrepreneurs will pay much more

In 2026, entrepreneurs will pay higher social contributions of ZUS. The change results from the forecast increase in average wage and the minimum wage, which form the basis for calculating the amount of contributions. The increases will include both people paying standard rates and benefit from concessions.

Little ZUS – how much will it be in 2026

Entrepreneurs starting operations can benefit from reduced principles: “Relief to start” (no contributions for 6 months), preferential contributions for the next 24 months and the Little ZUS Plus program, addictive of income contributions.

In 2026, the basis for the calculation of preferential contributions, i.e. 30 percent minimum wage will amount to PLN 1,441.80. This means that the total social contribution under the “Small ZUS” will increase to PLN 456.19 per month against PLN 442.90 in 2025. The pension contribution will amount to PLN 281.44, disability pension PLN 115.34, sickness 35.32 PLN, and an accident 24.08 PLN. It is an increase of about 3 percent. year on year.

Large ZUS – more records

Entrepreneurs running a company have already paid full contributions for more than two years. Their amount is calculated from 60 percent. average salary. In 2026, the forecast average salary in the national economy will be PLN 9,420, i.e. by 8.6 percent. more than a year ago. This means an increase in the basis for contributions to PLN 5,652.

As a result, the “large ZUS” will increase to PLN 1926.76 per month against PLN 1,773.96 in 2025. The pension contribution will amount to PLN 1103.27, disability pension PLN 452.16, sickness PLN 138.47, accident PLN 94.39, and for the Labor Fund – PLN 138.47. This means an increase of over PLN 150 per month. Over the past six years, the amount of full contributions has increased by 95 percent.

Little ZUS Plus – for some entrepreneurs

The Little ZUS Plus option allows you to pay contributions proportional to income for 36 months, provided that annual revenues do not exceed 120 thousand. PLN, and the activity was carried out at least 60 days in the previous year. The basis of the dimension in this case must be in the range of 30 percent. minimum wage up to 60 percent average salary.

In 2026, increases in contributions will be felt for all entrepreneurs, regardless of whether they use concessions or pay full rates.