The amount of social security contributions for entrepreneurs in 2026 depends on their insured category, the availability of benefits, and income level. Preferential terms for social security contributions include a business start-up benefit (ulga na start) and reduced contributions (preferencyjny składki, mały ZUS). These social security contributions for entrepreneurs and their amounts in 2026 are discussed below.

If an entrepreneur has started (or reopened after a five-year break) a given business, they are entitled to use the initial benefit – Ulga na start. This benefit is voluntary; the entrepreneur has the right not to use it. Under this benefit, the entrepreneur is exempt from paying social security contributions (pension, disability, sickness, and industrial accident) for the first six months of business. The entrepreneur is obligated to pay health insurance contributions in accordance with their income tax form (PIT). We write about this in our publication.

Reduced social security contributions – Preferential Contributions. A new entrepreneur who registers their business with the GEIDG can take advantage of reduced social security contribution rates for the next 24 months. Reduced contributions are calculated based on 30% of the minimum wage for the given year. In 2026, these contributions amount to PLN 430.87 per month (excluding sickness insurance contributions and the standard percentage for occupational accident insurance).

Another form of reduced social security contribution is the Small ZUS Plus benefit. This benefit allows for reduced social security contributions for 36 months (3 years) during every 60 months of business activity. Contributions are calculated based on the entrepreneur's average monthly income in the previous calendar year with a coefficient of 0.5. The contribution calculation basis cannot be lower than 30% of the minimum wage and higher than 60% of the projected average salary. To qualify for this benefit, the entrepreneur must have been in business for at least two months and their annual income must not exceed PLN 120,000. In 2026, social security contributions for this benefit will be PLN 959.66 (excluding health insurance contributions).

The standard social security contribution (duży ZUS) in 2026 is PLN 1,788.29 (excluding the health insurance contribution). This is the minimum contribution amount, based on 60% of the projected average salary for 2026 (PLN 9,420).

This link provides detailed information on social security contribution rates for entrepreneurs in 2026.

The amounts of health insurance contributions for entrepreneurs in 2026 can be found at the link in our article.