The minimum wage will change contributions for new companies. We know the amounts of the “little” ZUS
publication
2025-06-10 12:20
The Ministry of Finance forecasts an increase in the minimum wage by PLN 140, which will directly affect the amount of social contributions in the “Little ZUS” variant for entrepreneurs. We counted how the burden for people conducting business activity would change.
– The amount of social contributions under the “Little ZUS” is determined on the basis of 30 percent. minimum wage. In 2026, this means a dimension basis for PLN 1442.40. Therefore, social contributions will amount to PLN 456.19 per month – PLN 13.29 more than in 2025. For comparison: in the years 2023 and 2024 the contributions increased by up to 43 percent, mainly due to dynamic inflation – explains Piotr Juszczyk, the main tax advisor of Infakt.
|
Little ZUS – forecast for 2026 |
||
|---|---|---|
|
Contribution type |
2025 |
2026 |
|
Retirement contribution |
PLN 273.24 |
PLN 281.44 |
|
Disability contribution |
PLN 111.98 |
PLN 115.34 |
|
Contribution |
PLN 34.30 |
PLN 35.32 |
|
Accident |
PLN 23.38 |
PLN 24.08 |
|
Together |
PLN 442.90 |
PLN 456.18 |
|
Source: infakt.pl |
||
From the based calculations on the forecast minimum wage It follows that the monthly social contributions in the “Mały ZUS” option will increase by several zlotys a month from PLN 442.90 to PLN 456.18. Higher growth awaits the burden due to health contributions.
– A much larger increase concerns health contributions. Although it was to be permanently reduced (the act was vetoed in May), the principle is still in force that The premium cannot be lower than 9 percent. minimum wage. In 2025, he binds 9 percent calculated from 75 percent minimum wage. 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 more than in 2025 – he explains Piotr Juszczyk.
High entry threshold
ZUS preferential so -called Little ZUS is valid for the first full 24 months from starting a business, which may be preceded by a relief at the start. This relief lasts 6 months, and the entrepreneur pays only the health premium for this period. The one may be at least PLN 432.54 next year, but the small ZUS will amount to PLN 888.73. Currently, it is PLN 757.86, so this means that entering the business next year will be higher by nearly PLN 131 per month.
According to the tax advisor, the ZUS contribution under preferential principles will increase moderately, but a significant increase in the health premium may arouse controversy again. We will know the final rates in autumn, after the completion of legislative work.
