New ZUS price list! Companies are preparing for a drastic increase in costs

In 2026, entrepreneurs will pay higher ZUS contributions. Expert calculations show that up to 2025 growth can reach up to PLN 270.38 per month.

What ZUS will entrepreneurs pay?

According to Dziennik Gazeta Prawna, this annually means an additional burden of almost PLN 3,255. The basis for such forecasts is the new update of many years of macroeconomic assumptions, which the government adopted on July 16, 2025. According to it, the average monthly salary in 2026 is to be PLN 9,420. Although it is less than the previously assumed PLN 9,518, it still means an increase in the basis for calculating contributions.

For people conducting business activity, who pay for the so -called “Large ZUS” without discounts and preferences, the basis of contributions is 60 percent. forecasted salary. Next year it will be PLN 5,652. On this basis, social security contributions are calculated – retirement, disability, accident and sickness (voluntary), as well as the premium for the Labor Fund. In addition, entrepreneurs must pay a health contribution, the minimum amount of which will also increase.

Who will affect the increase in contributions?

According to Piotr Juszczyk from Infakt, the total monthly cost of ZUS contributions in 2026, including voluntary sickness insurance, may amount to PLN 1926.76 in an interview with Dziennik Gazeta Prawna “. This means an increase of 8.6 percent. relative to the current rates.

The increase in contributions will affect entrepreneurs that do not use concessions, such as “Little ZUS Plus” or “Relief to start”. In practice, this means that people conducting business activity will pay more, despite the fact that the average salary has been corrected down to earlier forecasts. New contributions will apply from January 2026.