ZUS contributions in 2027 - over PLN 2,000 a month excluding health insurance
The government has adopted a draft of the multi-year macroeconomic assumptions for 2026-2030, and with it came specific forecasts for the average monthly salary. This figure is key for every entrepreneur paying the so-called full ZUS, because the contribution base is 60% of the forecast average salary in the national economy.
According to estimates by tax expert Piotr Juszczyk of inFakt, with a forecast salary of PLN 9,971 gross, monthly Social Insurance Institution (ZUS) contributions (including sickness insurance) will come to PLN 2,039.46 in 2027. Importantly, this amount does not include the health insurance contribution, which is calculated separately and depends on the chosen form of taxation - the tax scale, flat tax or lump-sum tax on recorded revenue.
For comparison, in 2026 full ZUS contributions are PLN 1,926.76. This means an increase of PLN 112.70 a month, which over a year amounts to an additional burden of more than PLN 1,352. For many sole proprietorships (JDG), especially those with small margins, this is a noticeable difference in the business budget.
It is worth stressing that this concerns social contributions only. After adding the minimum health insurance contribution, the total monthly ZUS cost for entrepreneurs in 2027 will most likely exceed PLN 2,500, which on an annual basis means an outlay of more than PLN 30,000 - regardless of whether the business makes a profit or a loss.
Over 100% growth in six years - the long-term picture of the burden
To fully understand the scale of the changes, it is worth going back a few years. In 2021 the full social contributions with voluntary sickness insurance were just PLN 998.37 a month. The forecast PLN 2,039.46 in 2027 represents an increase of more than 104% in just six years - so the burden has more than doubled.
In absolute terms, the difference is PLN 1,041.09 more a month, and over a year it reaches nearly PLN 12,500. As the expert aptly sums up: today's entrepreneur pays ZUS in half a year what they paid over a whole year six years ago. This perspective shows how quickly the mandatory public levies on people running a business are growing.
This sharp rise in contributions results primarily from rising salaries in the economy, driven by inflation, wage pressure and the policy of raising the minimum wage. Because the contribution base is directly linked to the forecast average salary, every pay rise in the enterprise sector automatically translates into higher contributions for entrepreneurs - even if their own revenue does not grow at a similar pace.
ZUS holiday - one of the few relief tools for entrepreneurs
Against the backdrop of rising burdens, the ZUS holiday mechanism, available since November 2024, offers some respite. The programme is aimed at micro-entrepreneurs entered in the Central Register and Information on Economic Activity (CEIDG) and allows exemption from paying contributions for their own social insurance in one chosen month in each calendar year.
The exemption covers the following contributions:
- social insurance contributions (pension, disability, accident and sickness),
- the Labour Fund contribution,
- the Solidarity Fund contribution.
The exempted contributions are fully financed from the state budget, which means that a month of ZUS holiday does not create a gap in insurance - the period counts towards pension and disability insurance record. This is important information for people concerned about losing continuity of insurance.
However, remember that this relief constitutes de minimis aid. In the application, the entrepreneur must provide information on other forms of public aid received in the last three years. The total value of de minimis aid must not exceed EUR 300,000 over three tax years (in line with the EU regulation in force since 2024). Exceeding this limit will rule out the ZUS holiday.
How can entrepreneurs optimise their contribution burden?
With contributions rising steadily, conscious legal and tax planning becomes essential. There are several legal mechanisms that can help reduce or optimise ZUS costs.
Choosing the right form of business
Not every entrepreneur has to pay full ZUS. People starting a business can use the start-up relief (6 months without social contributions), and then for 24 months pay preferential ZUS contributions, based on 30% of the minimum wage. For more advanced business structures, it is worth considering operating as a limited liability company (sp. z o.o.), in which a shareholder in a multi-member company is not subject to social insurance in ZUS.
Small ZUS Plus
Entrepreneurs whose revenue in the previous year did not exceed PLN 120,000 may qualify for the Small ZUS Plus programme. Contributions under this option depend on the income actually earned, which for smaller businesses means significant savings compared with full ZUS.
Optimising the form of taxation and the health insurance contribution
Although social contributions are the same regardless of the form of taxation, the health insurance contribution differs significantly depending on the chosen option. Entrepreneurs using lump-sum tax on recorded revenue can in many cases pay a lower health insurance contribution than those on the tax scale or flat tax. The decision on the form of taxation should therefore take into account its impact on the total burden - not only tax, but also contributions.
Rising ZUS contributions and business planning - why it pays to act now
Government forecasts clearly indicate that the upward trend in ZUS contributions will continue in the coming years. The macroeconomic assumptions for 2026-2030 foresee further salary growth and, consequently, further increases in burdens for entrepreneurs. For people running a sole proprietorship, this means the need to factor rising fixed costs into financial plans and business models.
This is particularly important for entrepreneurs who are coming to the end of preferential ZUS contributions or Small ZUS Plus. Moving to full ZUS in 2027 means a sudden jump in expenses, which can undermine the company's liquidity if it is not planned well in advance.
The question of possible legislative changes is also significant. Discussions are under way on reforming the health insurance contribution, changes to the rules for calculating contributions for entrepreneurs and new forms of support for micro and small businesses. Following these changes and adapting your business strategy to the new rules requires ongoing cooperation with tax and commercial law specialists.
Rising contribution burdens do not have to leave entrepreneurs defenceless. The right legal structure for the business, the proper choice of taxation form and regular use of available reliefs can bring measurable savings. If you want to check whether your business is optimally prepared for the changes in ZUS in 2027 - contact our firm. Our specialists will analyse your situation and propose solutions tailored to your business.
Have a question about this?
The first consultation is free - let us talk about your situation.
