ZUS (Zakład Ubezpieczeń Społecznych, the Social Insurance Institution) is the Polish state body that collects social contributions and pays out pensions, sick leave, maternity benefits, and other social benefits. Anyone who legally works or runs a business in Poland, employees and sole traders alike, deals with ZUS.

What benefits does ZUS provide

The contributions ZUS collects fund your entitlement to:

  • an old-age pension;
  • a disability pension;
  • sick pay;
  • compensation for a workplace accident;
  • maternity and parental benefits;
  • access to free healthcare through the NFZ fund (financed by the health contribution: składka zdrowotna).

Do not confuse ZUS with NFZ: ZUS collects contributions (including the health one), while NFZ is the fund that spends that money on healthcare.

Who pays: employee vs entrepreneur

If you work under an employment contract (umowa o pracę), your employer handles all ZUS calculations and payments. Part of the contribution is deducted from your gross salary; the rest is paid by the employer on top of your salary, out of the employer’s own funds.

If you run a sole proprietorship (JDG: jednoosobowa działalność gospodarcza), calculating and paying contributions on time is entirely your own responsibility: both for yourself and, if you employ anyone, for them.

Some categories are exempt or pay contributions differently:

  • students under 26 working under a mandate contract (umowa zlecenie) are exempt from ZUS contributions;
  • people working under a specific-task contract (umowa o dzieło) generally pay no ZUS contributions at all (with a narrow exception for a “dzieło” performed for one’s own employer): only a mandatory registration of the contract with ZUS (RUD) is required.

ZUS contribution rates for an employment contract in 2026

Here are the rates in force in 2026 for an employment contract. All contributions are calculated on gross salary, except the health contribution, which has its own base.

ContributionEmployeeEmployerTotal
Pension (Emerytalna)9.76%9.76%19.52%
Disability (Rentowa)1.5%6.5%8%
Sickness (Chorobowa)2.45%–2.45%
Accident (Wypadkowa)–0.67%-3.33%*variable
Health (Zdrowotna, to NFZ)9%–9%

*The most common accident-insurance rate is 1.67%; the exact percentage depends on the employer’s risk category and headcount.

On top of that, the employer pays into the Labour Fund (Fundusz Pracy, 2.45%) and the Guaranteed Employee Benefits Fund (FGŚP, 0.10%): neither is deducted from the employee’s pay.

In total, an employee has 4 contributions deducted from their pay: pension (9.76%), disability (1.5%), sickness (2.45%), and health (9%, calculated on gross pay minus the first three contributions). The employer covers the rest.

How much a sole trader (JDG) pays ZUS in 2026

Important: for sole traders, the minimum contribution base is tied to the 2026 minimum wage: PLN 4,806 gross.

  • Preferential ZUS (preferencyjny ZUS): for the first 24 months of business: the base is 30% of the minimum wage (PLN 1,441.80). Social contributions (excluding health) come to roughly PLN 420.87/month without voluntary sickness insurance, or PLN 456.19/month with it.
  • Full-rate ZUS (duży ZUS): once the preferential period ends: the base is 60% of the projected 2026 average wage (PLN 5,652). Social contributions run around PLN 1,788.29/month without sickness insurance, or PLN 1,926.76/month with it.
  • Mały ZUS Plus (small ZUS plus): available if your income in the previous calendar year did not exceed PLN 120,000 and you operated for at least 60 days; the base is calculated individually within the PLN 1,441.80-5,652 range.

The health contribution (składka zdrowotna) for a sole trader is calculated separately and depends on the chosen taxation method (general rules, flat tax, or lump-sum tax) and annual income.

How to check your ZUS account: PUE ZUS and mObywatel

The main self-service tool is PUE ZUS (Platforma Usług Elektronicznych ZUS), the personal account on zus.pl. Through PUE ZUS you can:

  • view the history of contributions charged and paid, plus your account balance (overpayment/underpayment);
  • download certificates (e.g. RMUA) and information on insurance periods;
  • file applications and declarations online.

Some basic information (insurance data, notifications) is also available through the mObywatel app, but you still need PUE ZUS for a full view of your contribution history and settlements.

ZUS and the 2026 Labour Inspectorate law: back-payment risk on B2B reclassification

Since 2026, the State Labour Inspectorate (PIP) has new powers to determine that a B2B contract or civil-law contract is, in substance, an employment relationship (umowa o pracę) if the actual working arrangement has the hallmarks of employment. Once PIP issues such a decision, it automatically triggers a chain of consequences: the business is required to calculate and pay overdue ZUS contributions retroactively for the period covered by the decision, plus recalculate taxes. For a deeper look at how to prepare and reduce this risk, see here.

FAQ

Does a sole trader have to pay ZUS contributions if the business isn’t generating income yet? Yes. A sole trader’s social contributions (outside of preferential periods and the “Ulga na start” exemption) do not depend on actual income: they are a fixed amount tied to the minimum or average wage.

Can a foreigner receive a pension from ZUS? Yes, if they worked legally in Poland and accrued insurance periods: regardless of nationality.

Bibliography and sources

Want to know exactly how much you should be paying in ZUS contributions, or check whether your contract is compliant? Book a free consultation with our team.

Author: MojaFirma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances.