Indicator
Self-employed ZUS in Poland 2015–2027: contributions, health and PIT thresholds
Full ZUS for sole traders: the contribution base, social contributions with sickness insurance and the Labour Fund, the minimum health contribution and the monthly total, alongside PIT rates, threshold and tax-free amount.
Periodfrom 2015to 2026
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- Full ZUS incl. health, monthly, 2026
- 2 359,31 zł
- +114,1 % since 2015 (1 101,81 zł)
- Social contributions incl. FP, 2026
- 1 926,77 zł
- +137,0 % since 2015 (812,86 zł)
- Health (minimum), 2026
- 432,54 zł
- +49,7 % since 2015 (288,95 zł)
- Contribution base, 2026
- 5 652,00 zł
- +137,9 % since 2015 (2 375,40 zł)
- Total
- Social incl. FP
- Health
| Year | Base | Social incl. FP | Health | Total | % of min. wage |
|---|---|---|---|---|---|
| 2015 | 2 375,40 zł | 812,86 zł | 288,95 zł | 1 101,81 zł | 63,0 % |
| 2016 | 2 557,80 zł | 875,28 zł | 297,28 zł | 1 172,56 zł | 63,4 % |
| 2017 | 2 557,80 zł | 875,28 zł | 297,28 zł | 1 172,56 zł | 58,6 % |
| 2018 | 2 665,80 zł | 912,24 zł | 319,94 zł | 1 232,18 zł | 58,7 % |
| 2019 | 2 859,00 zł | 974,63 zł | 342,32 zł | 1 316,95 zł | 58,5 % |
| 2020 | 3 136,20 zł | 1 069,13 zł | 362,34 zł | 1 431,47 zł | 55,1 % |
| 2021 | 3 155,40 zł | 1 075,68 zł | 381,81 zł | 1 457,49 zł | 52,1 % |
| 2022 | 3 553,20 zł | 1 211,29 zł | 270,90 zł | 1 482,19 zł | 49,2 % |
| 2023 | 4 161,00 zł | 1 418,48 zł | 314,10 zł | 1 732,58 zł | 49,6 % |
| 2024 | 4 694,40 zł | 1 600,32 zł | 381,78 zł | 1 982,10 zł | 46,7 % |
| 2025 | 5 203,80 zł | 1 773,98 zł | 314,96 zł | 2 088,94 zł | 44,8 % |
| 2026 | 5 652,00 zł | 1 926,77 zł | 432,54 zł | 2 359,31 zł | 49,1 % |
PIT tax scale: rates, threshold, tax-free amount
As of 1 January each year, PLN per year.
| Years | Rates % | Threshold | Tax-free | |
|---|---|---|---|---|
| 2015–2016 | 18 / 32 | 85 528 | 3 091 | |
| 2017–2018 | 18 / 32 | 85 528 | 6 600 | tapering tax-free amount |
| 2019 | 18 → 17 / 32 | 85 528 | 8 000 | 17 % from October |
| 2020–2021 | 17 / 32 | 85 528 | 8 000 | tapering tax-free amount |
| 2022 | 17 → 12 / 32 | 120 000 | 30 000 | 12 % from July |
| 2023–2026 | 12 / 32 | 120 000 | 30 000 |
Sources: ZUS, ministry notices, Council of Ministers regulations. Forecast: 2026 Budget Act and draft 2027 budget. Data retrieved 2026-10-14.
How it is computed
- 1Social contributionsThe base is 60 % of the forecast average wage from the Budget Act. Rates: pension 19.52 %, disability 8 %, sickness 2.45 %, accident (1.80 % to March 2018, then 1.67 %) and the Labour and Solidarity Fund 2.45 %. Figures are for January.
- 2Health contributionUntil 2021 it was fixed (9 % of 75 % of the average wage). Since 2022 it depends on the tax form and income; the table shows the minimum on the progressive scale. Higher income means a higher contribution.
Frequently asked questions
What is full ZUS in 2026?
Social contributions with sickness and the Labour Fund: PLN 1,926.76 a month (base PLN 5,652). Plus the health contribution – at least PLN 432.54 on the tax scale, so at least PLN 2,359.31 in total.
What will ZUS cost in 2027?
Per the draft budget the base will be PLN 6,019.80, so social contributions about PLN 2,052 a month (+6.5 %). The minister announces the final amount at year-end; I will update this page then.
How have the PIT threshold and tax-free amount changed?
Until 2021 the threshold was PLN 85,528 and the tax-free amount PLN 3,091 to 8,000 (tapering). Since 2022 the threshold is PLN 120,000 and the tax-free amount PLN 30,000; from July 2022 the first rate fell to 12 %. For 2027 the government proposes a PLN 130,000 threshold and a new 24 % rate up to PLN 150,000.
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