{"id":5612,"date":"2025-11-18T08:00:06","date_gmt":"2025-11-18T07:00:06","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5612"},"modified":"2025-11-17T13:55:41","modified_gmt":"2025-11-17T12:55:41","slug":"skladki-zus-w-2026-dla-cudzoziemcow-prowadzacych-dzialalnosc-gospodarcza-w-polsce","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/","title":{"rendered":"ZUS contributions in 2026 for foreigners running a&nbsp;business in Poland"},"content":{"rendered":"<p><\/p>\n<article>\n<p>ZUS contributions in 2026 for foreigners running a&nbsp;business in Poland will be essentially the same as for Polish entrepreneurs. The standard &#8220;big ZUS&#8221; is 1926.76 PLN in social contributions monthly plus 432.54 PLN of minimum health insurance contribution, if you are subject to the system in Poland. However, you can benefit from reliefs and exceptions, especially when starting a&nbsp;business.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#who-must-pay-zus-contributions-in-2026-if-you-run-a-company-in-poland-as-a-foreigner\" >Who must pay ZUS contributions in 2026 if you run a&nbsp;company in Poland as a&nbsp;foreigner?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#basic-rule-place-of-business-and-polish-regulations\" >Basic rule: place of business and Polish regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#exceptions-a1-certificate-international-agreements-and-overlapping-titles\" >Exceptions: A1 certificate, international agreements, and overlapping titles<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#when-a-foreigner-does-not-pay-zus-in-poland-despite-business-activity\" >When a&nbsp;foreigner does not pay ZUS in Poland despite business activity<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#what-types-of-zus-contributions-will-you-pay-in-2026-as-an-entrepreneur\" >What types of ZUS contributions will you pay in 2026 as an entrepreneur?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#social-contributions-for-entrepreneurs\" >Social contributions for entrepreneurs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#health-insurance-contribution-linked-to-the-form-of-taxation\" >Health insurance contribution linked to the form of taxation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#how-much-will-zus-contributions-amount-to-with-%e2%80%9cbig-zus%e2%80%9d-in-2026\" >How much will ZUS contributions amount to with &#8220;big ZUS&#8221; in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#assessment-base-for-social-contributions-in-2026\" >Assessment base for social contributions in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#social-contributions-with-%e2%80%9cbig-zus%e2%80%9d-in-2026-%e2%80%93-table\" >Social contributions with &#8220;big ZUS&#8221; in 2026 \u2013 table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#example-monthly-zus-cost-for-a-foreigner-on-%e2%80%9cbig-zus%e2%80%9d\" >Example monthly ZUS cost for a&nbsp;foreigner on &#8220;big ZUS&#8221;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#what-zus-reliefs-will-be-available-in-2026-for-new-foreign-companies\" >What ZUS reliefs will be available in 2026 for new foreign companies?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#start-up-relief-%e2%80%93-first-6-months-without-social-contributions\" >Start-up relief \u2013 first 6 months without social contributions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#preferential-zus-2026-%e2%80%93-24-months-of-lower-social-contributions\" >Preferential ZUS 2026 \u2013 24 months of lower social contributions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#maly-zus-plus-%e2%80%93-lower-contributions-with-lower-revenues\" >Ma\u0142y ZUS Plus \u2013 lower contributions with lower revenues<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#how-will-the-health-insurance-contribution-for-entrepreneurs-change-in-2026\" >How will the health insurance contribution for entrepreneurs change in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#contribution-year-and-temporary-reduction-of-the-base-to-75-of-minimum-wage\" >Contribution year and temporary reduction of the base to 75% of minimum wage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#return-to-100-of-minimum-wage-from-february-2026\" >Return to 100% of minimum wage from February 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#health-insurance-contribution-and-choice-of-taxation-form-in-2026\" >Health insurance contribution and choice of taxation form in 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#what-are-the-zus-registration-duties-for-a-foreigner-setting-up-a-business-in-poland\" >What are the ZUS registration duties for a&nbsp;foreigner setting up a&nbsp;business in Poland?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#business-registration-and-identification-numbers\" >Business registration and identification numbers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#zus-notifications-zus-zfa-zus-zua-zus-zza\" >ZUS notifications: ZUS ZFA, ZUS ZUA, ZUS ZZA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#zus-and-the-form-of-business-activity-by-a-foreigner\" >ZUS and the form of business activity by a&nbsp;foreigner<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#how-does-it-look-in-practice-progress-holding-experience\" >How does it look in practice? Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#our-experience-with-foreign-clients\" >Our experience with foreign clients<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#most-common-mistakes-of-foreigners-regarding-zus-in-2026\" >Most common mistakes of foreigners regarding ZUS in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#how-cooperation-with-progress-holding-helps-manage-zus\" >How cooperation with Progress Holding helps manage ZUS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#frequently-asked-questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#do-i-always-have-to-pay-zus-in-poland-as-a-foreigner\" >Do I always have to pay ZUS in Poland as a&nbsp;foreigner?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#can-a-foreigner-use-the-start-up-relief-preferential-zus-and-maly-zus-plus\" >Can a&nbsp;foreigner use the start-up relief, preferential ZUS, and Ma\u0142y ZUS Plus?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#is-zus-in-2026-different-for-an-eu-citizen-and-a-non-eu-person\" >Is ZUS in 2026 different for an EU citizen and a&nbsp;non-EU person?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#is-it-better-to-set-up-a-sole-proprietorship-or-an-llc-sp-z-oo-regarding-zus\" >Is it better to set up a&nbsp;sole proprietorship or an LLC (sp. z&nbsp;o.o.) regarding ZUS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#do-i-have-to-expect-additional-contribution-increases-during-the-year-in-2026\" >Do I have to expect additional contribution increases during the year in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/zus-contributions-in-2026-for-foreigners-running-a-business-in-poland\/#what-if-i-want-to-transfer-insurance-from-another-eu-country-after-moving-to-poland\" >What if I want to transfer insurance from another EU country after moving to Poland?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"who-must-pay-zus-contributions-in-2026-if-you-run-a-company-in-poland-as-a-foreigner\"><\/span>Who must pay ZUS contributions in 2026 if you run a&nbsp;company in Poland as a&nbsp;foreigner?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If you run a&nbsp;business in Poland and are subject to Polish insurance regulations, you pay full ZUS contributions like a&nbsp;Polish entrepreneur. The exception is when you remain insured in another country and have a&nbsp;relevant certificate, e.g., A1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"basic-rule-place-of-business-and-polish-regulations\"><\/span>Basic rule: place of business and Polish regulations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Polish law treats foreigners conducting non-agricultural business activities in Poland the same as Polish citizens regarding ZUS. A person running a&nbsp;business is compulsorily subject to pension, disability, and accident insurance from the day of commencing the activity until the day of its termination. This also applies to partners of certain companies, e.g., a&nbsp;single-member limited liability company or a&nbsp;limited partnership.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"exceptions-a1-certificate-international-agreements-and-overlapping-titles\"><\/span>Exceptions: A1 certificate, international agreements, and overlapping titles<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you are a&nbsp;citizen of the EU, EEA, or Switzerland and hold an A1 certificate from another state, you usually remain in that insurance system. Similar solutions may result from international agreements with third countries, e.g., the USA or Ukraine. When combining employment in one country and business in another, the place of employment often decides, not the business activity.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-a-foreigner-does-not-pay-zus-in-poland-despite-business-activity\"><\/span>When a&nbsp;foreigner does not pay ZUS in Poland despite business activity<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You will not pay contributions in Poland if your insurance results exclusively from the regulations of another state and is confirmed by A1 or another document. This applies, for example, to an entrepreneur from Germany temporarily providing services in Poland, who still falls under the German system. In practice, each such case is worth analyzing individually, preferably with an advisor familiar with EU law.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-types-of-zus-contributions-will-you-pay-in-2026-as-an-entrepreneur\"><\/span>What types of ZUS contributions will you pay in 2026 as an entrepreneur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2026, an entrepreneur, including a&nbsp;foreigner, pays social contributions, health insurance, and to the Labour Fund, if conditions are met. The structure of contributions is identical for a&nbsp;Pole and a&nbsp;foreigner; only the title to insurance and the amount of the base matter.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"social-contributions-for-entrepreneurs\"><\/span>Social contributions for entrepreneurs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Basic social contributions are pension, disability, accident, and voluntary sickness insurance. All are calculated as a&nbsp;percentage of the declared base, not lower than a&nbsp;specified minimum. Additionally, the entrepreneur finances the contribution to the Labour Fund if their base is at least equal to the minimum wage.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"health-insurance-contribution-linked-to-the-form-of-taxation\"><\/span>Health insurance contribution linked to the form of taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The health insurance contribution is calculated from income or revenue, depending on the form of taxation. For the tax scale and flat tax, the base is business income; for the lump sum (rycza\u0142t), three revenue thresholds linked to the average salary apply. Regardless of the calculation method, there is a&nbsp;minimum base, which will return to 100% of the minimum wage from February 2026.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-much-will-zus-contributions-amount-to-with-%e2%80%9cbig-zus%e2%80%9d-in-2026\"><\/span>How much will ZUS contributions amount to with &#8220;big ZUS&#8221; in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With &#8220;big ZUS&#8221; in 2026, the assessment base for social contributions will amount to 5652 PLN monthly. This results in a&nbsp;total social contribution cost of 1926.76 PLN monthly, excluding health insurance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"assessment-base-for-social-contributions-in-2026\"><\/span>Assessment base for social contributions in 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For entrepreneurs on &#8220;big ZUS&#8221;, the base for social contributions is 60% of the forecast average salary in the economy. The budget draft for 2026 assumes an average salary of 9420 PLN, which gives a&nbsp;base of 5652 PLN. The calculations of new social contributions for 2026 are based on this amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"social-contributions-with-%e2%80%9cbig-zus%e2%80%9d-in-2026-%e2%80%93-table\"><\/span>Social contributions with &#8220;big ZUS&#8221; in 2026 \u2013 table<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The table below shows monthly social contributions with the standard &#8220;big ZUS&#8221; in 2026. An accident rate of 1.67% was assumed for companies reporting up to 9 people.<\/p>\n<table>\n<thead>\n<tr>\n<th>Type of contribution<\/th>\n<th>Rate<\/th>\n<th>Base (2026)<\/th>\n<th>Monthly amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pension (Emerytalna)<\/td>\n<td>19.52%<\/td>\n<td>5652 PLN<\/td>\n<td>1103.27 PLN<\/td>\n<\/tr>\n<tr>\n<td>Disability (Rentowa)<\/td>\n<td>8%<\/td>\n<td>5652 PLN<\/td>\n<td>452.16 PLN<\/td>\n<\/tr>\n<tr>\n<td>Sickness (voluntary)<\/td>\n<td>2.45%<\/td>\n<td>5652 PLN<\/td>\n<td>138.47 PLN<\/td>\n<\/tr>\n<tr>\n<td>Accident (up to 9 people)<\/td>\n<td>1.67%<\/td>\n<td>5652 PLN<\/td>\n<td>94.39 PLN<\/td>\n<\/tr>\n<tr>\n<td>Labour Fund<\/td>\n<td>2.45%<\/td>\n<td>5652 PLN<\/td>\n<td>138.47 PLN<\/td>\n<\/tr>\n<tr>\n<td><strong>Total without sickness<\/strong><\/td>\n<td>&#8211;<\/td>\n<td>5652 PLN<\/td>\n<td><strong>1788.29 PLN<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Total with sickness<\/strong><\/td>\n<td>&#8211;<\/td>\n<td>5652 PLN<\/td>\n<td><strong>1926.76 PLN<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"example-monthly-zus-cost-for-a-foreigner-on-%e2%80%9cbig-zus%e2%80%9d\"><\/span>Example monthly ZUS cost for a&nbsp;foreigner on &#8220;big ZUS&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Assume you run a&nbsp;sole proprietorship on the tax scale, without another title to insurance. From February 2026, with full &#8220;big ZUS&#8221; including sickness insurance, you will pay 1926.76 PLN in social contributions. Adding the minimum health insurance contribution of 432.54 PLN, the total monthly cost is 2359.30 PLN. For January 2026, the minimum health insurance contribution will be even lower, amounting to 314.96 PLN.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-zus-reliefs-will-be-available-in-2026-for-new-foreign-companies\"><\/span>What ZUS reliefs will be available in 2026 for new foreign companies?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A foreigner who meets the conditions can benefit from the same reliefs as a&nbsp;Polish entrepreneur. In 2026, these will be the start-up relief (Ulga na start), preferential ZUS, and &#8220;Ma\u0142y ZUS Plus&#8221;.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"start-up-relief-%e2%80%93-first-6-months-without-social-contributions\"><\/span>Start-up relief \u2013 first 6 months without social contributions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The start-up relief allows you not to pay social contributions for 6 full months, paying only health insurance. This applies to persons starting a&nbsp;business for the first time or after a&nbsp;long break and not performing services for a&nbsp;former employer. A foreigner can also benefit from the relief if they meet the conditions of the Law on Entrepreneurs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"preferential-zus-2026-%e2%80%93-24-months-of-lower-social-contributions\"><\/span>Preferential ZUS 2026 \u2013 24 months of lower social contributions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After the start-up relief period, you can switch to preferential ZUS, where the social contribution base is 30% of the minimum wage. In 2026, this will be 1441.80 PLN, calculated from the minimum wage of 4806 PLN. On this basis, the total social contribution with sickness insurance will amount to approximately 456.18 PLN monthly, without the obligation to pay the Labour Fund.<\/p>\n<table>\n<thead>\n<tr>\n<th>Type of contribution<\/th>\n<th>Rate<\/th>\n<th>Base 1441.80 PLN<\/th>\n<th>Amount 2026<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pension<\/td>\n<td>19.52%<\/td>\n<td>1441.80 PLN<\/td>\n<td>281.44 PLN<\/td>\n<\/tr>\n<tr>\n<td>Disability<\/td>\n<td>8%<\/td>\n<td>1441.80 PLN<\/td>\n<td>115.34 PLN<\/td>\n<\/tr>\n<tr>\n<td>Accident<\/td>\n<td>1.67%<\/td>\n<td>1441.80 PLN<\/td>\n<td>24.08 PLN<\/td>\n<\/tr>\n<tr>\n<td>Sickness (voluntary)<\/td>\n<td>2.45%<\/td>\n<td>1441.80 PLN<\/td>\n<td>35.32 PLN<\/td>\n<\/tr>\n<tr>\n<td><strong>Total with sickness<\/strong><\/td>\n<td>&#8211;<\/td>\n<td>1441.80 PLN<\/td>\n<td><strong>456.18 PLN<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"maly-zus-plus-%e2%80%93-lower-contributions-with-lower-revenues\"><\/span>Ma\u0142y ZUS Plus \u2013 lower contributions with lower revenues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If your revenue from the previous year did not exceed 120,000 PLN, you can use &#8220;Ma\u0142y ZUS Plus&#8221;. Then the base for social contributions depends on the income from the previous year but must fall between 30% of the minimum wage and 60% of the average salary. The relief is available for 36 months within every 60 months of running a&nbsp;business.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-will-the-health-insurance-contribution-for-entrepreneurs-change-in-2026\"><\/span>How will the health insurance contribution for entrepreneurs change in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For January 2026, the reduced minimum health insurance contribution of 314.96 PLN will still apply. From February 1, 2026, the minimum monthly health insurance contribution will increase to 432.54 PLN.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"contribution-year-and-temporary-reduction-of-the-base-to-75-of-minimum-wage\"><\/span>Contribution year and temporary reduction of the base to 75% of minimum wage<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The health insurance contribution for tax scale, flat tax, and tax card is determined in an annual period from February 1 to January 31 of the following year. For the contribution year from February 2025 to January 2026, the minimum base is 75% of the minimum wage of 4666 PLN, so the minimum contribution is 314.96 PLN. Therefore, for January 2026, you can still pay the lower amount, even though it is already a&nbsp;new calendar year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"return-to-100-of-minimum-wage-from-february-2026\"><\/span>Return to 100% of minimum wage from February 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Ministry of Health has not extended the preference consisting of reducing the base to 75% of the minimum wage. This means a&nbsp;return to the minimum base equal to 100% of the minimum wage from the contribution year starting on February 1, 2026. With a&nbsp;minimum wage of 4806 PLN, this gives a&nbsp;minimum health insurance contribution of 432.54 PLN monthly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"health-insurance-contribution-and-choice-of-taxation-form-in-2026\"><\/span>Health insurance contribution and choice of taxation form in 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With the tax scale and flat tax, you calculate the contribution from income, but not less than 432.54 PLN from February 2026. On the lump sum (rycza\u0142t), the contribution depends on the revenue bracket, expressed as a&nbsp;percentage of the average salary. The tax card remains possible for few professions and involves a&nbsp;lump-sum health contribution, also not lower than the minimum.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-zus-registration-duties-for-a-foreigner-setting-up-a-business-in-poland\"><\/span>What are the ZUS registration duties for a&nbsp;foreigner setting up a&nbsp;business in Poland?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You must register the company and then register with ZUS as a&nbsp;payer and as an insured person. You can delegate part of the formalities to a&nbsp;proxy, e.g., Progress Holding, which makes the start much easier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"business-registration-and-identification-numbers\"><\/span>Business registration and identification numbers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you are setting up a&nbsp;sole proprietorship, you register it in CEIDG, and the data is automatically sent to ZUS. Companies, e.g., LLC (sp. z&nbsp;o.o.) or limited partnership, are registered in KRS and reported separately as a&nbsp;contribution payer. A foreigner needs a&nbsp;PESEL or NIP number, and if necessary, Progress Holding helps obtain a&nbsp;PESEL and go through the entire procedure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"zus-notifications-zus-zfa-zus-zua-zus-zza\"><\/span>ZUS notifications: ZUS ZFA, ZUS ZUA, ZUS ZZA<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As an entrepreneur, you have 7 days from starting the business to register with ZUS. Usually, you submit ZUS ZFA as a&nbsp;payer, ZUS ZUA as a&nbsp;person insured socially and for health, or ZUS ZZA for health insurance only. In practice, most Progress Holding clients commission the preparation and sending of these documents to a&nbsp;proxy to avoid errors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"zus-and-the-form-of-business-activity-by-a-foreigner\"><\/span>ZUS and the form of business activity by a&nbsp;foreigner<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sole proprietorship results in a&nbsp;full ZUS obligation under the rules described earlier. A partner of a&nbsp;single-member LLC and partners of general, limited, and partner partnerships are treated by ZUS as persons conducting non-agricultural activity. In practice, this means that a&nbsp;foreigner as the sole shareholder of an LLC will also pay contributions like an entrepreneur on &#8220;big ZUS&#8221;.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-it-look-in-practice-progress-holding-experience\"><\/span>How does it look in practice? Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At Progress Holding, we have been handling accounting and company registrations for foreigners in Poland for years. Thanks to this, we know which decisions regarding ZUS in 2026 are most beneficial and safest for you.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-experience-with-foreign-clients\"><\/span>Our experience with foreign clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Based on an analysis of over 500 registration processes we have conducted, we see repetitive patterns. Most often, we help people from the IT, e-commerce, consulting services, and real estate rental industries. Many clients come from Ukraine, Belarus, Georgia, but also from Germany, France, or Spain.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-mistakes-of-foreigners-regarding-zus-in-2026\"><\/span>Most common mistakes of foreigners regarding ZUS in 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Starting a&nbsp;business without analyzing whether it is better to remain in the insurance system of the country of origin with A1.<\/li>\n<li>Choosing an unfavorable form of taxation, which causes a&nbsp;higher health insurance contribution with low income.<\/li>\n<li>Lack of a&nbsp;plan to use reliefs: start-up relief, preferential ZUS, Ma\u0142y ZUS Plus, which leads to excessively high costs in the first years.<\/li>\n<li>Failure to report changes to ZUS on time, e.g., starting or ending the use of Ma\u0142y ZUS Plus.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"how-cooperation-with-progress-holding-helps-manage-zus\"><\/span>How cooperation with Progress Holding helps manage ZUS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>We analyze your tax and insurance residence situation, including the possibility of remaining in a&nbsp;foreign system.<\/li>\n<li>We recommend the form of doing business (sole proprietorship or company) considering ZUS and taxes.<\/li>\n<li>We prepare registration documents for CEIDG or KRS and a&nbsp;set of ZUS notifications.<\/li>\n<li>We conduct accounting on an ongoing basis, watching deadlines and ZUS rate changes in 2026.<\/li>\n<li>In the event of a&nbsp;ZUS audit, we represent your company and explain the adopted settlement logic to officials.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-i-always-have-to-pay-zus-in-poland-as-a-foreigner\"><\/span>Do I always have to pay ZUS in Poland as a&nbsp;foreigner?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not always. If you run a&nbsp;business in Poland, the rule is to be subject to Polish insurance. However, if you have an A1 certificate or benefit from an international agreement, you can remain in another country&#8217;s system and not pay ZUS in Poland for this activity.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-a-foreigner-use-the-start-up-relief-preferential-zus-and-maly-zus-plus\"><\/span>Can a&nbsp;foreigner use the start-up relief, preferential ZUS, and Ma\u0142y ZUS Plus?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, the relief regulations do not distinguish citizenship; meeting the conditions for running a&nbsp;business matters. So you must check if you have not performed services for a&nbsp;former employer and if you fall within the revenue limits for Ma\u0142y ZUS Plus. You can prepare the documentation yourself or commission it to Progress Holding.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-zus-in-2026-different-for-an-eu-citizen-and-a-non-eu-person\"><\/span>Is ZUS in 2026 different for an EU citizen and a&nbsp;non-EU person?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amount of contributions with the same base is identical, regardless of citizenship. The differences concern whether you are subject to the Polish system at all and what residence and insurance documents you have. For EU citizens, coordination regulations and A1 certificates play an important role.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-it-better-to-set-up-a-sole-proprietorship-or-an-llc-sp-z-oo-regarding-zus\"><\/span>Is it better to set up a&nbsp;sole proprietorship or an LLC (sp. z&nbsp;o.o.) regarding ZUS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With a&nbsp;sole proprietorship, you immediately enter the ZUS system as an entrepreneur. With an LLC, the situation depends on the share structure and function in the company. The sole shareholder of a&nbsp;single-member LLC is treated as an entrepreneur and pays contributions similarly to a&nbsp;sole proprietorship, but in a&nbsp;multi-member company, partners without contracts often do not pay ZUS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-expect-additional-contribution-increases-during-the-year-in-2026\"><\/span>Do I have to expect additional contribution increases during the year in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The regulation on the minimum wage provides for one rate for the entire year 2026. This means that social contributions and the minimum health insurance contribution will increase only if your revenues or form of taxation change, and not due to an additional minimum wage hike in the middle of the year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-if-i-want-to-transfer-insurance-from-another-eu-country-after-moving-to-poland\"><\/span>What if I want to transfer insurance from another EU country after moving to Poland?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Most often, it is necessary to obtain the appropriate form or certificate from the insurance institution in the current state. Then the document goes to ZUS, which confirms that you remain in the foreign system. At Progress Holding, we help clients coordinate these actions to avoid double ZUS.<\/p>\n<p>The figures in this article correspond to the legal status as of November 17, 2025, and result from announced legal acts regarding the minimum wage, social security, and health insurance contributions. If you plan to start a&nbsp;business in 2026, it is worth checking if new specific regulations for foreigners have appeared.<\/p>\n<p>If you plan a&nbsp;business in Poland as a&nbsp;foreigner, ZUS in 2026 does not have to be a&nbsp;barrier, but it requires conscious decisions about the form of activity, reliefs, and international documents. Do you need professional support? Contact us at Progress Holding at <a href=\"tel:+48603232418\">+48 603 232 418<\/a> or via email <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>ZUS contributions in 2026 for foreigners running a&nbsp;business in Poland will be essentially the same as for Polish entrepreneurs. The standard &#8220;big ZUS&#8221; is 1926.76 PLN in social contributions monthly plus 432.54 PLN of minimum health insurance contribution, if you are subject to the system in Poland. However, you can benefit from reliefs and exceptions, [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5613,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5612"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5612\/revisions"}],"predecessor-version":[{"id":5648,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5612\/revisions\/5648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5613"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}