Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs

Date17 Dec 2025

Polish Social Insurance Institution (ZUS) Contributions will increase again in 2026, which will significantly affect both new entrepreneurs and entities that have been paying full social security contributions for years. The changes result primarily from an increase in the contribution bases – including the annual pension and disability contribution base (the so-called 30-fold limit) – as well as a significant increase in the minimum health insurance contribution, which will rise by approximately 37% in 2026. As a result, social insurance (ZUS) contributions in Poland will become one of the key factors determining the costs of running a business and planning company budgets.

Annual limit on the basis for calculating ZUS contributions in 2026 – what is the 30-times annual contribution limit and what is its significance?

One of the key elements of the social security system in Poland that directly affects the amount of ZUS contributions in 2026 is the annual limit on the basis for calculating pension and disability insurance contributions, commonly referred to as the 30-times annual contribution limit. This mechanism plays an important role in the structure of the polish social security system – it protects people with the highest salaries from unlimited increases in contributions, while limiting the amount of future benefits in proportion to the contributions paid.

According to the announcement of the Minister of Family, Labour and Social Policy in Poland of 19 November 2025 (M.P. item 1206):

the annual basis for calculating pension and disability insurance contributions in 2026 is PLN 282,600,
and its amount was determined based on the projected average remuneration in the national economy at PLN 9,420.

This follows directly from Article 19 of the Social Insurance System Act, which stipulates that the annual contribution assessment basis may not exceed thirty times the projected average monthly salary. For 2026, the calculation is as follows:

30 × PLN 9,420 = PLN 282,600

Who is covered by the 30-times annual contribution limit?

The limit applies to all persons:

covered by compulsory pension and disability insurance (Article 6 of the Act),
covered voluntarily (Article 7), if they do not meet the conditions for compulsory insurance.

In practice, this means that the limitation mechanism applies not only to employees hired under an employment contract, but also to many other groups, such as:

persons conducting business activity,
members of management boards remunerated on the basis of appointment,
contractors subject to social insurance.

The 30-times annual contribution limit therefore has a real impact on a wide range of insured persons, especially those with high incomes.

What happens when the limit is exceeded?

The moment when the annual contribution base is exceeded is important for both the contribution payer and the insured person. After reaching PLN 282,600 in 2026:

it is no longer necessary to pay pension and disability insurance contributions, regardless of further increases in earnings,
the period from the moment the limit is exceeded until the end of the year is treated as a period of insurance, even though contributions are not paid from that moment on,
this rule also applies to persons who have ceased to be subject to pension and disability insurance during the year after having previously paid contributions up to the full annual base.

It is worth noting that the limit does not apply to sickness and accident insurance, where contributions are calculated according to different rules and are not subject to the thirty-fold limit.

The significance of the limit for polish employers

From the employers’ perspective, the 30-times annual contribution limit has a measurable impact on employment costs. It is particularly important in the case of highly paid employees — managers, specialists and experts.

Exceeding the limit results in:

a reduction in employer costs, as the obligation to pay significant pension and disability contributions disappears,
the need to monitor the employee’s accrued income during the year in order to stop calculating these contributions at the right moment,
the need to ensure that the HR and payroll system correctly identifies and handles the moment the limit is exceeded — errors in this regard expose the company to adjustments and liability to the Social Insurance Institution (ZUS).

If you want to be sure that the calculation of contributions — including the correct monitoring of the 30-times annual contribution limit — is error-free, the getsix® HR and payroll team can take over these responsibilities for you. We provide full ZUS services, employee settlements and compliance with current regulations.

What was the limit in Poland in 2025?

For a full understanding of the dynamics of the changes, it is worth comparing the limit in force in the previous year. According to the Minister’s announcement of 10 December 2024 (M.P. item 1051):

the annual contribution assessment basis in 2025 was PLN 260,190,
and the projected average salary used to determine it was PLN 8,673.

In 2026, the limit will increase by over PLN 22,000, which is a consequence of the higher forecast average salary. This means that pension and disability contributions will be paid longer during the year before they are excluded once the limit is reached.

The amount of ZUS contributions that polish entrepreneurs will be required to pay in 2026 is directly based on two fundamental indicators announced annually by the government. These indicators determine the basis for calculating social security contributions and affect the burden on companies regardless of the form of business activity.

The most important values applicable in 2026 are:

the projected average salary in the national economy – PLN 9,420,
the minimum wage – PLN 4,806 (effective from 1 January 2026).

Both of these indicators are of key importance because they form the basis for calculating three important categories of social security contributions:

full-rate ZUS contributions – where the basis for calculation is 60% of the projected average salary,
preferential ZUS contributions – where the basis is 30% of the minimum wage,
Small ZUS Plus scheme – where the basis falls within the statutory range determined by the above values.

Translating the above indicators into specific figures, in 2026 entrepreneurs in Poland will settle social security contributions on the following bases:

Full-rate ZUS contributions base:

60% × PLN 9,420 = PLN 5,652

Preferential ZUS base (so-called small ZUS, first 24 months of operation):

30% × PLN 4,806 = PLN 1,441.80

Base range for Small ZUS Plus scheme:

from PLN 1,441.80 to PLN 5,652

The statutory range for Small ZUS Plus scheme means that the contribution base for an entrepreneur benefiting from this relief may take any value within this range, depending on the income earned in the previous year.

The table below shows the detailed values of ZUS social security contributions that entrepreneurs in Poland will be required to pay in 2026 under the full-rate and preferential ZUS (without health insurance contributions).

Table 1. Amount of social insurance (ZUS) contributions in 2026

Type of contribution	Full-rate ZUS 2026 – base amount PLN 5,652	Preferential ZUS 2026 – base amount PLN 1,441.80
Pension insurance (19.52%)	approx. PLN 1,103.27	approx. PLN 281.44
Disability insurance (8%)	approx. PLN 452.16	approx. PLN 115.34
Sickness insurance (2.45%)	approx. PLN 138.47	approx. PLN 35.32
Accident insurance (1.67%)*	approx. PLN 94.39	approx. PLN 24.08
Labour Fund (2.45%)**	approx. PLN 138.47	– (as a rule, no LF)
Total social insurance contributions	approx. PLN 1,926.77	approx. PLN 456.19

*Standard rate for small payers (up to 9 employees).
** The Labour Fund is payable, among other things, when the basis is at least equal to the minimum wage, which is why it does not usually apply in the case of preferential social security contributions (30% of the minimum wage).

What should you remember as an entrepreneur?

Sickness insurance contributions are voluntary – paying them increases your monthly social security contributions, but entitles you to sickness and maternity benefits. Opting out means lower costs, but also no protection.
The amount of social security contributions in 2026 is increasing not because of an increase in percentage rates, but because of an increase in the base, i.e. higher salaries and the minimum wage.

Changes in ZUS social security contributions often mean that HR and accounting processes need to be adjusted. getsix® supports entrepreneurs in their day-to-day HR and payroll services, guaranteeing timely notifications, calculations and reporting to the Polish Social Insurance Institution (ZUS). Contact us.

To see the scale of changes in social insurance contributions in 2026, it is worth comparing the rates with the previous year.

Table 2. Comparison of the increase in ZUS social insurance contributions in 2026 (full-rate ZUS and preferential ZUS)

Type of ZUS	Basis 2025	Social insurance contributions 2025*	Basis 2026	Social insurance contributions 2026*	Increase in amount	Increase (%)
Full-rate ZUS	PLN 5,203.80	approx. PLN 1,773.96	PLN 5,652.00	approx. PLN 1,926.76	+PLN 152.80	+8.6%
Small ZUS – preferential	PLN 1,399.80	approx. PLN 442.90 (without LF)	PLN 1,441.80	approx. PLN 456.18 (without LF)	+PLN 13.28	+3.0%

Social security contributions = pension + disability + sickness + accident; for large ZUS additionally the Labour Fund.

From an entrepreneur’s perspective:

an increase in the full-rate social insurance contribution (ZUS) of over PLN 150 per month is a significant burden, especially for businesses with low margins,
the increase in the preferential social security contribution (ZUS) is relatively small, but for people starting a business, every extra zloty can make a difference.

How ZUS contributions are calculated in 2026 – practical examples

Full-rate ZUS contributions in 2026 – calculation example

The basis for calculating contributions in 2026 is PLN 5,652, corresponding to 60% of the projected average salary. Individual social security contributions are calculated based on this value:

Pension (19.52%) – approx. PLN 1,103.27
Disability (8%) – approx. PLN 452.16
Sickness (2.45%) – approx. PLN 138.47
Accident insurance (1.67%) – approx. PLN 94.39
Labour Fund (2.45%) – approx. PLN 138.47

The total social security contributions for the full-rate ZUS in 2026 will therefore amount to approx. PLN 1,926.77 per month (excluding health insurance contributions).

For comparison, in 2025, an entrepreneur paid approx. PLN 1,773.98, which means an increase of nearly PLN 153 per month.

Preferential ZUS contributions in 2026 – calculation example

Entrepreneurs benefiting from preferential ZUS contributions – applicable for the first 24 months of operation – pay contributions based on PLN 1,441.80, corresponding to 30% of the minimum wage.

The calculations are as follows:

Retirement (19.52%) – approx. PLN 281.44
Disability (8%) – approx. PLN 115.34
Sickness (2.45%) – approx. PLN 35.32
Accident insurance (1.67%) – approx. PLN 24.08

This gives a total of approx. PLN 456.19 per month (excluding LF and health insurance contributions).

In 2025, the preferential ZUS contribution was approx. PLN 442.90, which means an increase of approx. PLN 13.29.

In 2026, the Small ZUS Plus relief scheme will remain a solution aimed at entrepreneurs who meet the conditions specified in Article 18c of the Social Security System Act, including criteria relating to income limits and the period of business activity. Unlike the large and preferential ZUS, the amount of contributions under this relief depends on the income earned in the previous year, which makes it the most individualised form of social security contribution settlement.

However, in order to maintain the proportionality of the system, the legislator specifies the minimum and maximum contribution assessment basis. In 2026, this base:

cannot be lower than PLN 1,441.80, i.e. 30% of the minimum wage,
cannot be higher than PLN 5,652, i.e. 60% of the projected average wage.

In practice, this translates into very different burdens:

entrepreneurs with lower incomes will pay social security contributions similar to the preferential ZUS, i.e. approximately PLN 456 per month,
while those with higher incomes, where the base approaches the upper limit of PLN 5,652, will pay contributions almost equal to the full-rate ZUS, reaching a level of approximately PLN 1,927 per month.

Small ZUS Plus Scheme is therefore not a third fixed rate, but a transitional and income-based tool: the higher the entrepreneur’s income, the higher the social security contributions in 2026.

Health insurance contributions in 2026 – why will they be the biggest burden for entrepreneurs in Poland?

In 2026, it will not be the increase in the full-rate ZUS contribution, but the change in the rules for determining the minimum health insurance contribution that will have the greatest financial impact on many entrepreneurs. The health insurance contribution depends both on the chosen form of taxation (scale, flat tax, lump sum, tax card) and on the income or revenue earned, but its amount can never be lower than the statutory minimum.

Transitional period until 31 January 2026 – lower base, lower contribution

In the contribution year from 1 February 2025 to 31 January 2026, a transitional mechanism was in place, which was much more favourable for entrepreneurs. The minimum contribution base was set not at the full minimum wage, but at 75% of its value:

minimum wage in 2025: PLN 4,666,
75% × PLN 4,666 = PLN 3,499.50 – minimum base,
9% × PLN 3,499.50 = PLN 314.96 – minimum health insurance contribution.

As a result, low-income entrepreneurs paid a significantly lower contribution than would have been the case under the target rules.

Contribution year from 1 February 2026 – return to full contributions

From the contribution year beginning on 1 February 2026, the transitional mechanism will cease to apply. The system will return to the standard rules, according to which:

the minimum basis for calculating the health insurance contribution = 100% of the minimum wage applicable on 1 January of the given contribution year,
with a minimum wage of PLN 4,806, this means:

– base: PLN 4,806,
– health insurance contribution: 9% × PLN 4,806 = PLN 432.54 per month.

This is where the biggest jump in costs occurs: from PLN 314.96 to PLN 432.54, i.e. by approx. 37%. For entrepreneurs who settle their contributions based on the minimum, this means the most significant increase in costs in the whole of 2026.

Higher income – same rules, but higher minimum base

Entrepreneurs with higher incomes will continue to pay health insurance contributions:

from income (scale, linear),
from revenue (lump sum),
in the form of a lump sum (tax card),

but in no case may the contribution be lower than PLN 432.54 per month.

Changes in the amount of social security contributions in 2026 require entrepreneurs and employers in Poland to take a conscious approach to financial planning. Below are the most important areas to pay attention to.

1. Plan your budget for 2026

Do you run a business? Include the increase in contributions in your monthly costs — approx. PLN 153 more for high social security contributions and approx. PLN 13 for preferential social security contributions. Also, remember that from the contribution year starting on 1 February 2026, the minimum health insurance contribution will be PLN 432.54, which will significantly increase the burden.

If you employ staff, take into account the higher social security costs when planning salaries, bonuses or new jobs, especially for higher-paid positions.

2. Monitor the 30-times annual contribution limit

With high salaries, it is crucial to track when the limit of PLN 282,600 is exceeded in 2026. Once this limit is reached, no pension and disability contributions are calculated, which reduces the employer’s costs. However, it is necessary to accurately account for this moment in the HR and payroll system.

3. Analyse the profitability of voluntary sickness insurance

Opting out of sickness insurance reduces monthly costs, but at the same time deprives you of the right to sickness and maternity benefits. The decision should be made consciously and tailored to the individual situation of the entrepreneur.

4. Check if you can take advantage of Small ZUS Plus scheme

If you meet the criteria regarding income limits and the period of business activity, it is worth considering taking advantage of the relief. In particular for people with lower incomes, Small ZUS Plus Scheme in 2026 may continue to provide real support by reducing the amount of social security contributions.

When planning your budget for 2026, it is worth remembering a few key figures that directly affect the costs of running a business:

The annual limit for pension and disability contributions will be PLN 282,600.
Full-rate ZUS (social security contributions excluding health insurance) will be approximately PLN 1,926.77 per month.
Preferential ZUS will increase to approximately PLN 456.19 per month.
In Small ZUS Plus Scheme, social security contributions will range from approximately PLN 456 to approximately PLN 1,927, depending on income.
The minimum health insurance contribution from 1 February 2026 will be PLN 432.54.
Contribution rates remain unchanged — only the basis for their calculation increases.

For years, getsix® has been supporting companies in Poland with comprehensive HR and payroll services, ZUS settlements and compliance with regulations. We will be happy to help your company effectively manage its costs and employer obligations.

Legal basis:

Announcement of the Polish Minister of Family, Labour and Social Policy of 19 November 2025.
Regulation of the Polish Council of Ministers of 11 September 2025 on the minimum wage and the minimum hourly rate in 2026.

If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:

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CUSTOMER RELATIONSHIPS DEPARTMENT

ELŻBIETA NARON
Head of Customer Relationships
Department / Senior Manager
getsix® Group

***

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HR & Payroll Services in Poland, HR Services in Poland, Payroll Services in Poland, The Social Insurance Institution in Poland (ZUS)

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