Up-to-date ZUS rates for sole proprietors in 2026: pension, disability, sickness, accident, FP/FS, and health contribution. Check your obligations.
Every sole proprietor pays monthly ZUS contributions. In 2026 the calculation base and rates rose with the forecast average wage. Here is the full overview.
Standard base in 2026 is 60% of the forecast average wage. Rates: pension 19.52%, disability 8%, sickness (voluntary) 2.45%, accident 1.67%, FP/FS 2.45%. Around PLN 1,900 monthly without health.
Calculated differently per tax form: scale 9% of income (min ~PLN 350), flat 4.9%, lump-sum — three annual brackets (PLN 60k/300k). Not deductible from PIT (except flat tax — annual cap).
By the 20th of the following month for sole proprietors. For commercial companies — by the 15th. Payment to your individual contribution account number (NRS).
Statutory interest and possible enforcement. ZUS also offers an instalment plan if amounts overwhelm you.
Timely contributions secure your right to sickness benefit and pension. Danexis will track deadlines and optimise your ZUS load.