A sole trader is not required to join sickness insurance, but may choose to do so. Find out how much the contribution costs, when benefit is paid and whether the insurance is worthwhile.
Running a sole trader business (JDG) comes with many obligations towards ZUS, yet sickness insurance remains the only one that is entirely voluntary. This means the entrepreneur decides for themselves whether they want to be covered in the event of illness, maternity or childcare. That decision has real financial consequences — both when you are healthy and when you need to take sick leave. In this article we explain how voluntary sickness insurance works for sole traders, how much the contribution amounts to in 2026, when ZUS will pay benefit and in which situations it is worth taking out this cover.
Sole traders are mandatorily covered by pension, disability and accident insurance. Sickness insurance, however, is voluntary — the entrepreneur may join it, but is not obliged to do so. Joining is done by submitting form ZUS ZUA (or ZUS ZZA in the case of overlapping insurance titles) and ticking the relevant box. The insurance covers the right to sickness benefit, care benefit, maternity benefit and rehabilitation benefit. It is important to note that cover does not begin immediately — there is a 90-day waiting period after which the entrepreneur becomes entitled to benefit. An exception applies to those who were covered by sickness insurance as employees immediately before opening their business — for them the waiting period is waived.
The sickness insurance contribution amounts to 2.45% of the contribution assessment base. For entrepreneurs settled under general rules or flat-rate income tax, the base is the declared amount — no lower than 60% of the forecast average monthly gross remuneration. In 2026 the minimum base equals the amount resulting from ZUS's announcement for that year. Entrepreneurs using preferential contributions (the so-called mały ZUS) may declare a lower base — equal to 30% of the minimum wage — which means a lower sickness contribution but, proportionally, a lower benefit. It is also worth remembering that the sickness contribution is deducted from the income tax base, which partially reduces its real cost.
To receive sickness benefit, the entrepreneur must meet several conditions: 1. Be covered by voluntary sickness insurance and pay contributions on time. 2. Have served the 90-day waiting period (unless it is not required). 3. Hold a medical certificate issued by a doctor authorised to issue it (L4). The benefit amounts to 80% of the benefit assessment base. In the case of hospitalisation or illness during pregnancy the rate is 70% or 100% respectively. Benefit is paid by ZUS from the first day of incapacity for work — the entrepreneur does not have a waiting period as employees do (the first 33 days at the employer's expense). The application is submitted electronically via PUE ZUS.
Voluntary sickness insurance is not limited to benefit in the event of ordinary illness. An entrepreneur covered by this insurance may also receive: • Maternity benefit — payable for the duration of maternity and parental leave; its amount depends on the contribution assessment base. • Care benefit — when it is necessary to care for a sick child under 14 or another sick family member. • Rehabilitation benefit — when, after 182 days of receiving sickness benefit, the entrepreneur is still unfit for work but has prospects of recovery. For parents running a business, maternity benefit can be particularly significant — it may be the sole source of income during care for a newborn child.
The decision to join sickness insurance should be considered individually. Insurance is worth considering if: • You are planning a pregnancy or are already pregnant — maternity benefit may be significantly higher than the cost of contributions paid throughout the year. • You have chronic conditions and the risk of a prolonged incapacity for work is real. • Your business generates no income when you are ill (no possibility of remote work). Conversely, opting out of insurance may be justified when: • You have another source of income or financial security in the event of illness. • You are benefiting from the start-up relief (first 6 months of business) and cannot yet join sickness insurance on preferential terms. It is also worth remembering that failure to pay the sickness contribution even by a single grosz on time results in automatic deregistration from the insurance and the need to serve another 90-day waiting period.
Registration for voluntary sickness insurance is done by submitting form ZUS ZUA with the insurance title code and the relevant sickness insurance field ticked. This can be done at any point during the operation of the business — not only at the time of registration. The most common mistakes and pitfalls: 1. Late contribution payment — even a one-day delay in payment results in deregistration. 2. Too low an assessment base — the lower the contribution base, the lower the benefit. It is worth thinking this through before joining. 3. Lack of continuity of insurance — any break resets the waiting period. If you use an accounting firm, make sure it also handles ZUS matters and can keep you informed about deadlines and changes in regulations.
Voluntary sickness insurance for a sole trader is a tool that can genuinely protect an entrepreneur's finances in difficult moments — illness, pregnancy or caring for a loved one. The decision to join should, however, be a considered one based on individual circumstances. If you are unsure whether sickness insurance is financially worthwhile for you, or you want to make sure your ZUS contributions are being settled correctly — contact Danexis. Our specialists will be happy to help you find the optimal solution for your business. Call us on +48 780 760 666 or write to kontakt@danexis.pl.