A female sole trader (JDG) can receive maternity benefit, but only after meeting specific conditions. Find out how voluntary sickness insurance works and how much the benefit amounts to.
Running a sole trader business (JDG) does not exclude the right to maternity benefit — provided the entrepreneur arranged the appropriate insurance well in advance. In practice, many women only discover these rules when planning a pregnancy, which can come as a costly surprise. In this article we explain when maternity benefit is available on a JDG, how voluntary sickness insurance works, how much the benefit amounts to, and what to pay particular attention to in order not to lose the right to payment.
A female entrepreneur running a JDG is subject to mandatory pension, disability, and accident insurance, but sickness insurance is voluntary for her. It is precisely this insurance that entitles her to maternity benefit. To join voluntary sickness insurance, a ZUS ZUA form with the appropriate insurance title code must be submitted to ZUS. The key rule: the insurance must run continuously for at least 90 days before childbirth (the waiting period). If a break in paying contributions occurs even for a single month, the right to benefit is lost — the entrepreneur must then wait another 90 days of continuous insurance coverage. It is therefore worth joining sickness insurance well in advance, ideally before a planned pregnancy.
The amount of maternity benefit for a female entrepreneur depends on the declared assessment base for sickness insurance contributions. In 2026, the minimum base is 60% of the projected average remuneration, while the maximum is 250% of that amount. Maternity benefit amounts to 100% of the assessment base for the entire period of maternity and parental leave, provided that the application for parental leave is submitted immediately after childbirth. If the application is submitted after childbirth, the benefit amounts to 100% for the first 26 weeks and 70% of the base for the subsequent period. Important: the benefit base is the average of the 12 months of sickness contribution payments preceding the month in which childbirth occurred. Declaring a higher base over a longer period has a real impact on the amount of benefit received.
Maternity benefit is payable for a period corresponding to maternity and parental leave: • Basic maternity leave: 20 weeks upon the birth of one child. • Parental leave: 41 weeks (or 43 weeks upon the birth of more than one child in a single birth). • In total: 61 weeks, i.e. almost 15 months. A female entrepreneur may draw the benefit throughout this entire period. Importantly, running a business while receiving maternity benefit is permitted — ZUS will not withdraw the benefit solely because the company formally exists. Unlike sickness benefit, professional activity here is not an automatic ground for losing the right to payment.
While receiving maternity benefit, a female entrepreneur is exempt from paying social insurance contributions (pension, disability, and accident) — these are financed by ZUS from the Social Insurance Fund. Voluntary sickness insurance is suspended in the meantime. Health insurance contributions are a separate matter: in 2026, a female entrepreneur receiving maternity benefit pays a flat-rate health contribution — at the amount set for persons not actively running a business (the so-called minimum contribution). However, the rules governing health contributions have been subject to changes and should be monitored. It is advisable to consult your accounting office about the current situation before childbirth in order to avoid any surprises.
In practice, female entrepreneurs most commonly lose the right to benefit due to: 1. Joining voluntary sickness insurance too late — without 90 days of continuous coverage, the waiting period is not met. 2. Failing to pay the sickness contribution on time — even a one-day delay may result in deregistration from the insurance. 3. Declaring too low a base over a long period — the benefit will be low, and a later increase in the base has a limited effect on its amount. 4. Failing to submit an application for benefit to ZUS — paying contributions alone is not enough; the necessary formalities must be completed after childbirth. Submitting documents to ZUS (including a certified extract from the child's birth certificate and a certificate from the payer) is the responsibility of the entrepreneur or her accounting office.
The optimal approach is to plan at least several months ahead: • Check whether you are already covered by voluntary sickness insurance — if not, join as soon as possible. • Consider the amount of your declared contribution assessment base — a higher base maintained over a longer period will translate into a higher benefit. • Remember to pay contributions on time every month — set up a standing order or entrust this task to an accounting office. • Consult an accountant or ZUS adviser regarding your form of taxation and its impact on the health contribution while receiving benefit. A well-planned maternity benefit can provide a stable income for over a year — it is worth taking the time to prepare before the need arises.
Maternity benefit for female sole traders (JDG) is a real and valuable entitlement, but it requires advance preparation and ongoing attention to the continuity of sickness insurance. If you want to be certain that your situation is properly arranged, contact the Danexis accounting office. Our specialists will help you assess your insurance coverage, plan the optimal contribution assessment base, and complete all the necessary formalities. Call us on +48 780 760 666 or write to kontakt@danexis.pl.