This will hit entrepreneurs. ZUS will increase as much next year

The first reading of the draft budget act for 2026 was planned for next week. According to the document, the forecast average salary will amount to PLN 9,420, which will translate into an increase in ZUS contributions for entrepreneurs by 8.6 percent.

How many ZUS contributions will be in 2026?

The basis for calculating ZUS contributions for entrepreneurs is 60 percent. forecasted national average. With the expected average salary in 2026, this means that the premium basis will be PLN 5,652. As a result, the monthly ZUS contributions for entrepreneurs will reach PLN 1926.76 – without taking into account the health contribution, which will be calculated separately depending on the form of taxation.

– In 2025, contributions are PLN 1773.96. This means an increase of PLN 152.80 per month, and annually by up to PLN 1833.60. Consequently, it can be said that the very increase in social contributions in 2026 corresponds to more or less “one additional monthly premium” per year. It is worth mentioning that in 2021 full social contributions with sickness amounted to PLN 998.37. In 2026 it will be already mentioned 1926.76 PLN, which means an increase over these years by as much as 93 percent, i.e. by PLN 928.39 per month, and annually by over 11 thousand. zloty. – explains Piotr Juszczyk, main tax advisor Infakt.

ZUS contributions in 2026 – calculations

Large ZUS in 2026 – changes in contributions (compared to 2025)

• Pension contribution: 2025: PLN 1,015.78 → 2026: PLN 1 103.27

• Protection contribution: 2025: PLN 416.30 → 2026: PLN 452.16

• Sickness contribution: 2025: PLN 127.49 → 2026: PLN 138.47

• Crack contribution: 2025: 86.90 PLN → 2026: PLN 94.39

• Labor Fund: 2025: PLN 127.49 → 2026: PLN 138.47

Together contributions (without a health contribution):

• 2025: PLN 1,773.96 → 2026: PLN 1,926.76 (increase by PLN 152.80)

(To the above amounts, the health contribution should be added, which depends on the selected form of taxation.)

Problematic health contribution

A much greater increase in 2026 is waiting for entrepreneurs for health contributions.

– The minimum health contribution will increase by as much as 37.4 percent. In addition, the health contribution is not subject to exemption as part of the contributory holidays. Although it was to be permanently reduced (the act was vetoed in May), in 2026 the rule will return that the premium cannot be lower than 9 percent. minimum wage.

As the expert reminds, in 2025 it is valid with exceptionally 9 percent. calculated from 75 percent minimum wage, which means that currently the basis is by 25 percent. lower. Next year we will return to the “old” rules for calculating the minimum health contribution.

– As a result, with a minimum wage of PLN 4806, entrepreneurs will pay at least PLN 432.54 per month – regardless of whether they reach income or loss. It is PLN 117.58 a month more than in 2025. This means that in 2026 a total of ZUS entrepreneurs will increase by at least PLN 270.38 a month, and by as much as PLN 3,244.56 a year – indicates Piotr Juszczyk.

What about contributory holidays from ZUS?

As a tax expert reminds, the so -called The contributory holidays are in force from November 1, 2024 and allow people running a sole proprietorship or a partner in a civil law partnership not pay ZUS in one month a year. The exemption does not apply to the health contribution.

– In 2024 it was only possible in December, and the relief was only felt in 2025, because in December 2024 the payment for contributions was until January 20, 2025. In 2025, it is possible to take advantage of the relief in any month. Entrepreneurs could even decide to be released for December 2024 and January 2025. Thanks to this, they could save up to PLN 3,374 in the first two months of the year – says Juszczyk.

The expert emphasizes that the contributory holidays will also be available in 2026, after meeting the conditions and submitting the appropriate application.