ZUS calculator for entrepreneurs
Contributions rose 8,6% in 2026 and the health floor jumped 37,3%. Pick your relief and your tax form to see what you actually owe each month, what each relief saves you, and the date it runs out.
Reliefs run in order: six months, then twenty-four, then thirty-six.
Revenue less costs. Drives the health contribution.
Sets which of the three lump-sum health bands applies.
Mały ZUS Plus charges half of your average monthly income from it.
- Pension (emerytalne) —
- Disability (rentowe) —
- Sickness (chorobowe) —
- Accident (wypadkowe) —
- Labour + Solidarity Fund —
- Health (zdrowotne) —
- Total per month —
What the other options cost
Same tax form and income, different relief.
How long it lasts
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Amounts follow the ZUS schedule for 2026. The health contribution on the scale and the flat tax is reconciled annually against real income, so a month with unusual income changes the year-end figure. Not a substitute for a payroll review.
Is that figure right for your case?
Send it to us and we will check it against your actual position — no charge for the first conversation.
Rates used (2026) — verified
- Zakład Ubezpieczeń Społecznych Składki przedsiębiorców w 2026 roku — Analiza Wydziału Planowania Funduszy, luty 2026 zus.pl
- Rada Ministrów Rozporządzenie z 11.09.2025 w sprawie minimalnego wynagrodzenia za pracę w 2026 r. isap.sejm.gov.pl
Figures are official rates for the tax year shown. They are not advice on your own case.
01 How much is full ZUS in 2026?
1 926,76 zł a month of social contributions with voluntary sickness cover, or 1 788,29 zł without it, charged on a base of 5 652 zł — 60% of the forecast average wage. On top comes the health contribution, which depends on your tax form and starts at 432,54 zł. Contributions rose 8,6% on 2025 because average wages rose, not because any rate changed.
02 Does ulga na start really mean paying nothing?
No. It removes social contributions and the Labour Fund for six months, but not the health contribution, which is due from the first month at 432,54 zł or more depending on your tax form. It also means no sickness or accident cover during those six months, and the period does not count towards a pension — which is why some founders skip it and start on the preferential base instead.
03 What are the contribution holidays?
One calendar month a year in which the state pays your social contributions and Labour Fund for you, while your insurance runs on unbroken. You apply through ZUS PUE in the month before the one you want off, and it applies only to the entrepreneur — not to any staff, and not to the health contribution. Most people take December, which is also when everyone else applies, so file early.
- Sole trader or sp. z o.o.? Tax comparison Put a sole proprietorship on the scale, the flat tax and the lump sum next to a limited company on classic and Estonian CIT — same revenue, five bottom lines, 2026 rates.
- Scale, flat tax or lump sum? Tax form comparison One decision a year, worth thousands: compare the tax scale, the 19% flat tax and the lump sum on your own revenue, with the health contribution each one triggers.
- Salary calculator — gross to net Estimate take-home pay in Poland across employment, mandate, specific-task and B2B contracts — with a full breakdown of ZUS, health and tax.
- Employer cost calculator — what a hire really costs Gross pay is not the cost. See the full ladder from what leaves your account to what lands in the employee’s — pension, disability, accident, Labour Fund, FGŚP and PPK, at 2026 rates.
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