Child and business? This can be reconciled, but it is worth knowing what benefits you are entitled to.
— The amount of an entrepreneur's maternity benefit depends primarily on the basis of ZUS contributions, including the voluntary sickness contribution. The same basis also affects subsequent benefits, including: child care allowance. The stage of running a business is also important, says Joanna Łuksza, head of the Team of Accounting Experts at ifirma.pl.
We explain when you are entitled to PLN 1,000, the so-called mowing and who can get PLN 16.5 thousand on maternity leave? PLN gross. It is also worth knowing why it is not worth suspending your activity before giving birth and what it looks like after the birth of the child.
As Joanna Łuksza adds, in 2026 the following are important, among others: new contribution amounts and changed rules for using Mały ZUS Plus.
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Data from the Polish Economic Institute and CEIDG show that in 2025, women founded 102.8 thousand. sole proprietorships.
As Joanna Łuksza says, owning a business gives you independence, but it also requires thoughtful planning – especially when the entrepreneur is already a mother or plans to become one. It is worth thinking about sickness insurance and benefits.
When are you entitled to Kosiniak benefits and what are the benefits from ZUS?
The rules of benefits are explained by Joanna Łuksza. As she says, for the first six months the entrepreneur can benefit from… start-up discountswhich exempts her from paying social contributions. In this one case, she does not constitute a basis for maternity benefit from her activity and she is entitled to parental benefit, i.e. the so-called mowing farm, in the amount of PLN 1,000. PLN per month.
For the next two years of running the business, the entrepreneur can benefit from: preferential ZUS. During this time, social contributions are calculated from a reduced base of 30%. minimum gross salary.
After two years, it is possible to switch to Little ZUS Plus. – From January 1, 2026, this relief can be used for 36 months in each 60-month period of running a business, also if the entrepreneur used it before 2026 or is currently using it – says Joanna Łuksza.
The expert emphasizes that only after switching to full ZUS, the minimum basis for calculating contributions increases to 60%. projected average salary. — This is important in the context of maternity planning: if the entrepreneur decides not to increase the base, her maternity benefit will amount to approximately PLN 4,000. PLN gross per month – explains the IFIRMA expert.
The basis for calculating contributions can also be increased, regardless of the contribution payment plan you are on. It is important that social contributions are compulsory.
— The maximum contribution basis is PLN 23,550 per month. With this variant, monthly social contributions and the Labor Fund amount to PLN 8,028.20 plus health insurance contributions, but after 12 months of paying the maximum basis, the maternity benefit may amount to PLN 16,561.85 gross per month. While receiving maternity benefits and running a business, the entrepreneur is exempt from social security contributions. If the benefit is PLN 1,000, the exemption also includes a health insurance contribution for each full month of receiving the benefit – explains Joanna Łuksza.
Let's summarize what ZUS taxes you can pay in your business:
— for the first six months – starting relief,
— next two years – preferential ZUS,
— next 36 months — Mały ZUS Plus,
– then – full ZUS.
Two ways of paying maternity benefit
After registering for voluntary sickness insurance and determining the basis for the entrepreneur's contributions chooses the method of payment of maternity benefit. As Joanna Łuksza explains, he may receive:
— 81.5 percent basis for calculating the gross benefit for 52 weeks or
— 100 percent for the first 20 weeks and 70 percent for the next 32 weeks.
— It is worth calculating the choice into specific amounts, especially if part of the parental leave is to be taken over by the child's father – says the expert.
In the first variant, women will be entitled to 81.5 percent. basics, and in the second – 70 percent. basics.
In turn, with full ZUS and a base contribution of PLN 5,652, the calculation is as follows: after deducting 13.71%. social contributions, the basis for the benefit is PLN 4,877.36. In the 81.5% variant this gives PLN 3,974.84 gross per month.
– According to information You can start receiving ZUS maternity benefit before giving birth. Before the baby is born it can be used up to two weeks of maternity benefitwhile after giving birth, the entrepreneur has 21 days to submit the documents if she chooses the 81.5% option, or six months if she wants to receive the payment at 100%. and 70 percent Documents regarding the parental part must be submitted no later than the day before the planned start of the benefit, explains Joanna Łuksza.
The expert adds that maternity benefit must be reported in the PIT and income tax must be paid on it. Some entrepreneurs may benefit from tax exemption.
— Tax exemption up to the limit of PLN 85,528 of income is available to, among others: people benefiting from relief for young people, relief for return or relief for families 4+ – says Joanna Łuksza.
In case of birth premature baby, from March 19, 2025, a woman is entitled to an additional allowance for the period of supplementary maternity leave – in the amount of 100%. basis for calculating the benefit.
Suspension of activities before giving birth?
— Before giving birth it is not worth suspending your businessif the entrepreneur wants to retain the right to maternity benefit. The benefit is only payable if if on the day of delivery she is covered by voluntary sickness insuranceand suspension of the company means deregistration from this insurance – warns Joanna Łuksza.
After giving birth, the situation is completely different.
— An entrepreneur can receive maternity benefits and at the same time run a business, work and issue invoices. If she decides to suspend the business only after the birth of her child, she can still receive the benefit, and with a benefit of PLN 1,000. You can also save PLN on your health insurance premium – he explains IFIRM expert.
However, different rules apply to sickness benefit.
As Joanna Łuksza says, sick leave means inability to work – therefore, business-related activity may deprive you of the right to benefits. In such a case, it is worth planning a replacement or delegating some of the duties in advance.
— After the end of maternity leave, an entrepreneur has seven days to re-apply for sickness insurance if she wants to retain the right to sickness or care benefits, e.g. 60 days a year to care for a sick child up to 14 years of age. However, it should be remembered that after one full month of work, the basis for the benefit is calculated anew, which may mean its reduction to the minimum – sums up Joanna Łuksza.
Author: Łukasz Zalewski, journalist of Business Insider Polska
