What are the ZUS and health insurance contributions in the new year? Overview for JDG
The year 2026 brought higher ZUS burdens for entrepreneurs – both social contributions and the minimum health contribution increased compared to 2025. Below you will find the current amounts applicable in 2026.
Important information to start
The form of taxation (tax scale, flat tax, lump sum) does not affect the amount of social contributions – it only affects the way health contribution is calculated.
Social contributions – common for all forms of taxation
Preferential ZUS (so-called small ZUS – the first 24 months after the start relief):
- Without voluntary sickness insurance (code 0570) → 420.86 PLN per month
- With voluntary sickness insurance → 456.19 PLN per month
Full ZUS (so-called large ZUS – after 2.5 years of activity):
- Without voluntary sickness insurance (code 0510) → 1,788.29 PLN per month
- With voluntary sickness insurance → 1,926.76 PLN per month
Health contribution – depends on the form of taxation
1. Tax scale (general rules)
The contribution is 9% of the income earned in the previous month.
Even with low income or loss, one must pay the minimum health contribution of 432.54 PLN.
2. Flat tax 19%
The contribution is 4.9% of income from the previous month.
The minimum health contribution remains at 432.54 PLN.
3. Lump sum on recorded revenues
The amount of the health contribution is fixed and depends on the annual revenues earned in the previous year:
- revenue up to 60,000 PLN → 498.35 PLN per month
- revenue from 60,000 PLN to 300,000 PLN → 830.58 PLN per month
- revenue above 300,000 PLN → 1,495.04 PLN per month
Periods of relief in ZUS – how long do you pay less?
The amount of contributions paid depends on the duration of running a sole proprietorship (JDG):
- First 6 full months – only the health contribution (start relief – no social contributions)
- Next 24 months – health contribution + preferential social contributions
- After 2.5 years of operation – health contribution + full ZUS (large ZUS)
The most popular monthly burden variants in 2026 (minimum examples)
- Start relief (first 6 months) → only health contribution: from 432.54 PLN to 1,495.04 PLN (depending on the form of taxation)
- Preferential ZUS + tax scale or flat → about 888.73 PLN (456.19 PLN social + 432.54 PLN health)
- Full ZUS + tax scale or flat → about 2,359 PLN (1,926.76 PLN social + 432.54 PLN health)
- Full ZUS + lump sum (revenue up to 60,000 PLN) → about 2,425 PLN
- Full ZUS + lump sum (revenue above 300,000 PLN) → about 3,422 PLN
Do you run a business and want to pay as little as possible?
Choosing the form of taxation, deciding on voluntary sickness insurance, optimal income or revenue settlement – all these factors have a real impact on your monthly burdens.
We invite you to contact our accounting office – we will analyze your specific situation and help choose the most beneficial variant for 2026 and subsequent years.
Do you have questions? Write or call – we are happy to help.
Status as of January 2026 – based on current ZUS, GUS indicators and minimum wage (4,806 PLN).