Large ZUS in 2026 again up. Entrepreneurs will pay almost PLN 1930 per month

In 2026, ZUS contributions for entrepreneurs will increase to PLN 1926.76 per month, i.e. PLN 152.80 more than today, results from the draft budget act. This is the result of the forecast growth of average salary up to PLN 9420. Within six years, the “large ZUS” jumped by as much as 95 percent, and the health premium remains an additional burden, the amount of which depends on the form of taxation.

Pursuant to the draft budget act for 2026, published on August 28, 2025, the forecast average salary in the national economy is to amount to PLN 9,420. This means an increase of 8.6 percent. Compared to the current year and automatically raising the ZUS contribution basis for entrepreneurs to PLN 5,652.

In practice, this means that monthly social contributions in 2026. They will amount to PLN 1926.76, i.e. PLN 152.80 more than in 2025 (PLN 1773.96)calculates Piotr says Juszczyk, main tax advisor Infakt. To this amount, you still need to add a health contribution, the amount of which depends on the form of taxation.

– You still have to wait for the final values ​​to adopt the budget act, but even in the case of correction of the forecast of the average remuneration, the changes will not be significant. The upward trend is unambiguous – Over the past six years, “Large ZUS” has increased by as much as 95 percent. In 2021, entrepreneurs paid PLN 998.37, and in 2026 it will be nearly PLN 1930, without taking into account the health contribution – emphasizes Piotr Juszczyk.

Health contribution with an increasing burden

The health premium remains an additional burden, whose reform from 2022 has completely changed the method of calculation, reminds Juszczyk. As a tax advisor reminds, in 2021 the real cost for the entrepreneur was PLN 53 per month, thanks to the possibility of deducting it from tax. Currently, it is at least PLN 314.96, and from next year the minimum premium can increase to PLN 432.54, i.e. by another PLN 117.58 per month. As a result The burden of entrepreneurs from ZUS contributions may increase in 2026 by up to PLN 270 per monthwhich gives an additional expense of PLN 3,245 per year.

– Such a dynamic increase in the costs of conducting business activity is a serious challenge for micro- and small companies that are already struggling with rising work costs and a limited possibility of transferring increases to the prices of their services- sums up the tax advisor.

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