From 2026, the minimum wage will increase to PLN 4,806 gross. This means that the cost of employing a full-time employee will increase by PLN 168.78 per month. ZUS contributions and taxes with this salary will amount to PLN 2,184.43.
See also: ZUS is preparing a change from 2026. There will be a new obligation for employees
As Forsal.pl notes, only social contributions to the Social Insurance Institution – excluding health insurance contributions – will amount to PLN 1,926.76 per month. This is an increase of 8.6%. compared to 2025 amounts.
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An analysis of the website Forsal.pl shows that the increase in ZUS contribution rates for entrepreneurs means an increase of as much as 93%. compared to 2021
Further increases in contributions for entrepreneurs. A nightmare for thousands of small businesses
Entrepreneurs who start running a business can benefit from preferential ZUS contribution rates. They are calculated on the basis of the minimum wage, and in the preferential ZUS, the contribution basis is 30%. minimum wage.
Formally, entrepreneurs on the preferential ZUS will pay PLN 130, 87 cents more per month than currently, and as much as PLN 1,570, 44 cents more per year. The health insurance contribution will increase to PLN 432.54 per month.
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As Forsal.pl points out, the rule still applies that the ZUS contribution cannot be lower than 9%. minimum wage. “In 2025, 9% will apply, calculated from 75% of the minimum wage. This means that currently the base is 25% lower,” explains the website. He adds that in 2026, the “old” rules for calculating the minimum health insurance contribution will return.
The result will be a situation in which – with a minimum wage of PLN 4,806 – the entrepreneur will have to pay at least PLN 432.54 cents to ZUS per month. This is PLN 117.58 cents more per month than in 2025. Regardless of whether at a given time it will generate income or record a loss.
See also: ZUS disclosed financial data. This is the truth about foreigners and average pensions
Entrepreneurs are afraid of increasingly higher contributions
Increasing burdens resulting from paid ZUS contributions are one of the greatest concerns of entrepreneurs. This is according to the report “Current fears and anxieties of micro-enterprises and small enterprises in Poland. Q1 2025”, which is quoted by Forsal.pl.
That's it As many as 37.9% are concerned about the rising costs of running a business. entrepreneurs. The next position in the ranking was taken by increasing ZUS contributions, which caused concerns of 30.1%. small business owners and loss of financial liquidity – this is what 21.2% of people are afraid of.
