ZUS increase for entrepreneurs in 2027. There has never been such a high contribution before
On April 28, the government adopted the draft “Multiannual macroeconomic assumptions for 2026-2030”. It shows that the forecast average salary in the national economy in 2027 will amount to PLN 9,971. This is the basis for ZUS contributions. This means that people running a business will have to pay higher ZUS contributions in 2027.
How much may the large ZUS amount be in 2027?
– We still have to wait for the final values until the budget act is adopted – says Piotr Juszczyk, chief tax advisor at InFakt. He explains that, taking into account what the government wrote in the document of April 28, ZUS contributions (including sick leave) in 2027 would amount to PLN 2,039.46 per monthwithout health insurance premium, calculated separately depending on the form of taxation (detailed calculations prepared by InFakt are presented in the box at the end).
In 2026, these contributions amount to PLN 1,926.76. — This means an increase in 2027 PLN 112.70 per monthand on an annual basis by over PLN 1,352 – says Piotr Juszczyk.
— The level of social security contributions for entrepreneurs in 2027 will probably exceed the limit of PLN 2,000 per month, but at the same time this will be the smallest increase in contributions since 2021 — notes Łukasz Kozłowski, Chief Economist of the Federation of Polish Entrepreneurs. The expert also points out that the long-term macroeconomic assumptions adopted by the government do not ultimately determine the level of next year's contributions, although they are a very important indication. Only the forecast attached to the draft state budget for 2027, which will be submitted to the Sejm in September, will be binding.
— The government sometimes changes its macroeconomic forecasts while working on the budget – the risk factor here is in particular the still unstable geopolitical situation in the Persian Gulf, which affects the energy markets and, consequently, also the inflation forecasts, which indirectly affects other indicators included in the macroeconomic scenario. Assuming that the planned increase in contributions by 5.85%. persists, this is a rather neutral signal for people running a business – the increase would be quite moderate and smaller than in previous years – comments Łukasz Kozłowski.
How much have ZUS contributions increased in six years?
Piotr Juszczyk points out that every year entrepreneurs pay higher and higher contributions. He explains that in 2021, full social security contributions including sick leave amounted to: PLN 998.37. In 2027 it will be already PLN 2,039.46which means an increase in just six years by over 104 percent In terms of amounts, it is PLN 1,041.09 more per monthand on an annual basis the difference is close 12.5 thousand zloty. – It can be said that today's entrepreneur pays as much to ZUS in half a year as he paid in a whole year six years ago – says Piotr Juszczyk.
How much could the health insurance premium be in 2027?
The minimum health insurance contribution for most forms of taxation depends on the minimum wage, which the government will announce only in September. As Piotr Juszczyk says, with the assumed increase in wages and inflation at 2.5%. further growth can be expected in this area as well. The expert also reminds that from February 2026, the minimum basis for calculating health insurance contributions is 100%. minimum wage (and not 75% as in 2025). This means that the minimum health insurance contribution for entrepreneurs settling on a scale or linear basis is currently PLN 432.54 per month. In 2027, with the next increase in the minimum wage, this amount will increase again.
— The entrepreneur's total monthly ZUS in 2027 (social contributions + minimum health insurance contribution) will most likely exceed PLN 2.5 thousand. PLN per month. This means that just for “being an entrepreneur”, regardless of the income generated, you will have to save over PLN 30,000 per year. PLN for obligatory tributes – says Piotr Juszczyk.
Forecasted ZUS contributions for 2027
Author: Łukasz Zalewski, journalist of Business Insider Polska
