What is changing
- From 1 January 2026, the gross minimum wage rises from PLN 4,666 to PLN 4,806 per month. This increase affects not only employees' net pay, but also the costs borne by business owners.
- Businesses using the so-called preferential ZUS (reduced Social Insurance Institution contributions) will pay more. The basis for calculating social security contributions under preferential ZUS will be 30% of the new minimum wage, which means a higher basis and higher social security contributions.
Health insurance contribution - a big jump
- The current rule: the health insurance contribution must be at least 9% of the minimum wage. In 2026 the minimum wage will be PLN 4,806, which translates into a health insurance contribution of at least PLN 432.54 per month - regardless of whether the business owner makes a profit or is working with a lower turnover.
- This means an increase of around PLN 117.58 per month compared with the same health insurance contribution in 2025.
How much more will businesses using reliefs pay?
For entrepreneurs on preferential ZUS:
- Social security contributions (pension, disability, sickness and accident) will rise by only a dozen or so zloty per month, which over a year amounts to more than PLN 150-200 of additional cost.
- However, together with the increase in the health insurance contribution, the total monthly burden on preferential entrepreneurs will rise by around PLN 130-140 per month, or almost PLN 1,500-1,600 per year.
What this means for your business
- Fixed costs are rising - even if the business does not generate higher income, ZUS and health insurance contributions will have to be paid in full at the new level.
- Your budget must reflect these changes - if it does not, financial surprises may appear: underpayments, arrears, and the risk of penalties or problems with ZUS.
- Reliefs are only partial help - preferential ZUS gives some protection, but the increase in the health insurance contribution and other charges reduces this advantage.
- The need for a carefully considered decision on the form of business - it may turn out to be more beneficial to consider changing the form of taxation or the structure of the business in order to optimise costs.
Our comment
The new scale of ZUS costs from 2026 puts small businesses in a difficult position: the rising burdens are real and justified in the context of inflation and growth in the average salary, but for many business owners they will be a major challenge.
At Global Tax Partners, we help clients estimate the impact of the new contributions on their specific results, propose optimisation solutions and prepare the business for the coming changes - so as to avoid rising costs without losing liquidity and profitability.
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