Why the increase?
The 2026 Budget Act assumes a forecast average salary in the economy of around PLN 9,420 per month. This figure (along with other indicators) determines the level of Social Insurance Institution (ZUS) contributions that business owners will have to pay from the start of the new year.
How much will contributions rise?
- Business owners who have been trading for more than 30 months will pay social contributions (pension, disability, sickness, accident and Labour Fund) calculated on 60% of the average salary, which gives a contribution base of approx. PLN 5,652.
- In total, social contributions (excluding health insurance) will rise to around PLN 1,926.76 per month, an increase of approx. PLN 152.80 compared with 2025.
Preferential contributions for new businesses
- New business owners benefit from relief during the first year (6 months of exemption), and then for the following 24 months they are covered by preferential ZUS contributions, calculated on 30% of the minimum wage.
- The minimum wage is expected to be around PLN 4,806, which translates into a preferential contribution base of PLN 1,441.80.
- Preferential contributions will increase, but at a slower rate - around 3%.
Health insurance contribution - what is changing
- The minimum health insurance contribution will rise significantly - from its current level to around PLN 432.54 per month. This is an increase of about PLN 117.58 compared with 2025.
- For many businesses (especially those with lower incomes) this will mean a significant increase in fixed costs.
What this means for your business
- Higher ZUS contributions mean higher monthly costs of running a business - it is worth factoring them into your budget early.
- Having to anticipate the increase in costs may require you to adjust your prices, margins and financial strategy.
- Younger businesses that benefit from relief (e.g. preferential ZUS contributions) should estimate carefully when they will lose that relief and what their costs will then be.
What you can do now to protect yourself
- Recalculate your business costs taking the new contributions into account - see how they will affect your cash flow.
- Consider changing your form of taxation or your company structure if your current one gives you fewer options for optimisation.
- Check the available reliefs and preferences - preferential ZUS, Small ZUS Plus (Mały ZUS Plus) and any other local or industry-specific support.
- Ensure financial liquidity - higher contributions mean greater obligations, so cash flow planning will be crucial.
Our comment
This is another step towards higher fixed costs for business owners. The increase in social and health insurance contributions is not a surprise, but its scale calls for action from those who want to maintain their company's profitability and financial security. At Global Tax Partners we help business owners prepare for these changes: we analyse possible scenarios, advise on how to adapt operating models to minimise financial risk, and support you in making tax decisions.
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