– 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 – says Piotr Juszczyk, the main tax advisor of Infakt.
The expert, however, points out that from year to year entrepreneurs pay higher and higher contributions.
– 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 contributions, and In 2026 it will be nearly PLN 1930without taking into account the health contribution – says Piotr Juszczyk.
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How many ZUS contributions will be in 2026.
Assuming as a basis for calculating ZUS contributions, the indicators included in the draft budget act for 2026, this means that Monthly social contributions in 2026 will amount to PLN 1926.76, i.e. PLN 152.80 more than in 2025. (currently amount to PLN 1773.96, taking into account sickness insurance). It is broken down into individual contributions as follows (Infakt calculation).
| Contribution name | 2025 | 2026 |
|---|---|---|
|
Retirement contribution |
PLN 1015.78 |
PLN 1103.27 |
|
Disability contribution |
PLN 416.30 |
PLN 452.16 |
|
Contribution |
PLN 127.49 |
PLN 138.47 |
|
Accident |
PLN 86.90 |
PLN 94.39 |
|
Labor Fund |
PLN 127.49 |
PLN 138.47 |
| ZUS contributions together | PLN 1773.96 | 1926.76 PLN |
|
Difference |
PLN 152.80 more |
As Piotr Juszczyk says, the health premium remains an additional burden. It reminds that from 2022 the method of its calculation has changed completely. As early as 2021, the real cost for the entrepreneur was PLN 53 per month, thanks to the possibility of deducting it from tax.
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– 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 Total burden on entrepreneurs from ZUS contributions (social plus minimum health) It may increase in 2026 by up to PLN 270 per month, which gives an additional expense of PLN 3245 per year – explains Piotr Juszczyk.
