ZUS contributions in 2026 for foreigners running a business in Poland will be essentially the same as for Polish entrepreneurs. The standard “big ZUS” 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 business.
Who must pay ZUS contributions in 2026 if you run a company in Poland as a foreigner?
If you run a business in Poland and are subject to Polish insurance regulations, you pay full ZUS contributions like a Polish entrepreneur. The exception is when you remain insured in another country and have a relevant certificate, e.g., A1.
Basic rule: place of business and Polish regulations
Polish law treats foreigners conducting non-agricultural business activities in Poland the same as Polish citizens regarding ZUS. A person running a 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 single-member limited liability company or a limited partnership.
Exceptions: A1 certificate, international agreements, and overlapping titles
If you are a 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.
When a foreigner does not pay ZUS in Poland despite business activity
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.
What types of ZUS contributions will you pay in 2026 as an entrepreneur?
In 2026, an entrepreneur, including a foreigner, pays social contributions, health insurance, and to the Labour Fund, if conditions are met. The structure of contributions is identical for a Pole and a foreigner; only the title to insurance and the amount of the base matter.
Social contributions for entrepreneurs
Basic social contributions are pension, disability, accident, and voluntary sickness insurance. All are calculated as a percentage of the declared base, not lower than a specified minimum. Additionally, the entrepreneur finances the contribution to the Labour Fund if their base is at least equal to the minimum wage.
Health insurance contribution linked to the form of taxation
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 (ryczałt), three revenue thresholds linked to the average salary apply. Regardless of the calculation method, there is a minimum base, which will return to 100% of the minimum wage from February 2026.
How much will ZUS contributions amount to with “big ZUS” in 2026?
With “big ZUS” in 2026, the assessment base for social contributions will amount to 5652 PLN monthly. This results in a total social contribution cost of 1926.76 PLN monthly, excluding health insurance.
Assessment base for social contributions in 2026
For entrepreneurs on “big ZUS”, 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 base of 5652 PLN. The calculations of new social contributions for 2026 are based on this amount.
Social contributions with “big ZUS” in 2026 – table
The table below shows monthly social contributions with the standard “big ZUS” in 2026. An accident rate of 1.67% was assumed for companies reporting up to 9 people.
| Type of contribution | Rate | Base (2026) | Monthly amount |
|---|---|---|---|
| Pension (Emerytalna) | 19.52% | 5652 PLN | 1103.27 PLN |
| Disability (Rentowa) | 8% | 5652 PLN | 452.16 PLN |
| Sickness (voluntary) | 2.45% | 5652 PLN | 138.47 PLN |
| Accident (up to 9 people) | 1.67% | 5652 PLN | 94.39 PLN |
| Labour Fund | 2.45% | 5652 PLN | 138.47 PLN |
| Total without sickness | – | 5652 PLN | 1788.29 PLN |
| Total with sickness | – | 5652 PLN | 1926.76 PLN |
Example monthly ZUS cost for a foreigner on “big ZUS”
Assume you run a sole proprietorship on the tax scale, without another title to insurance. From February 2026, with full “big ZUS” 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.
What ZUS reliefs will be available in 2026 for new foreign companies?
A foreigner who meets the conditions can benefit from the same reliefs as a Polish entrepreneur. In 2026, these will be the start-up relief (Ulga na start), preferential ZUS, and “Mały ZUS Plus”.
Start-up relief – first 6 months without social contributions
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 business for the first time or after a long break and not performing services for a former employer. A foreigner can also benefit from the relief if they meet the conditions of the Law on Entrepreneurs.
Preferential ZUS 2026 – 24 months of lower social contributions
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.
| Type of contribution | Rate | Base 1441.80 PLN | Amount 2026 |
|---|---|---|---|
| Pension | 19.52% | 1441.80 PLN | 281.44 PLN |
| Disability | 8% | 1441.80 PLN | 115.34 PLN |
| Accident | 1.67% | 1441.80 PLN | 24.08 PLN |
| Sickness (voluntary) | 2.45% | 1441.80 PLN | 35.32 PLN |
| Total with sickness | – | 1441.80 PLN | 456.18 PLN |
Mały ZUS Plus – lower contributions with lower revenues
If your revenue from the previous year did not exceed 120,000 PLN, you can use “Mały ZUS Plus”. 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 business.
How will the health insurance contribution for entrepreneurs change in 2026?
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.
Contribution year and temporary reduction of the base to 75% of minimum wage
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 new calendar year.
Return to 100% of minimum wage from February 2026
The Ministry of Health has not extended the preference consisting of reducing the base to 75% of the minimum wage. This means a return to the minimum base equal to 100% of the minimum wage from the contribution year starting on February 1, 2026. With a minimum wage of 4806 PLN, this gives a minimum health insurance contribution of 432.54 PLN monthly.
Health insurance contribution and choice of taxation form in 2026
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 (ryczałt), the contribution depends on the revenue bracket, expressed as a percentage of the average salary. The tax card remains possible for few professions and involves a lump-sum health contribution, also not lower than the minimum.
What are the ZUS registration duties for a foreigner setting up a business in Poland?
You must register the company and then register with ZUS as a payer and as an insured person. You can delegate part of the formalities to a proxy, e.g., Progress Holding, which makes the start much easier.
Business registration and identification numbers
If you are setting up a sole proprietorship, you register it in CEIDG, and the data is automatically sent to ZUS. Companies, e.g., LLC (sp. z o.o.) or limited partnership, are registered in KRS and reported separately as a contribution payer. A foreigner needs a PESEL or NIP number, and if necessary, Progress Holding helps obtain a PESEL and go through the entire procedure.
ZUS notifications: ZUS ZFA, ZUS ZUA, ZUS ZZA
As an entrepreneur, you have 7 days from starting the business to register with ZUS. Usually, you submit ZUS ZFA as a payer, ZUS ZUA as a 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 proxy to avoid errors.
ZUS and the form of business activity by a foreigner
Sole proprietorship results in a full ZUS obligation under the rules described earlier. A partner of a 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 foreigner as the sole shareholder of an LLC will also pay contributions like an entrepreneur on “big ZUS”.
How does it look in practice? Progress Holding experience
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.
Our experience with foreign clients
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.
Most common mistakes of foreigners regarding ZUS in 2026
- Starting a business without analyzing whether it is better to remain in the insurance system of the country of origin with A1.
- Choosing an unfavorable form of taxation, which causes a higher health insurance contribution with low income.
- Lack of a plan to use reliefs: start-up relief, preferential ZUS, Mały ZUS Plus, which leads to excessively high costs in the first years.
- Failure to report changes to ZUS on time, e.g., starting or ending the use of Mały ZUS Plus.
How cooperation with Progress Holding helps manage ZUS
- We analyze your tax and insurance residence situation, including the possibility of remaining in a foreign system.
- We recommend the form of doing business (sole proprietorship or company) considering ZUS and taxes.
- We prepare registration documents for CEIDG or KRS and a set of ZUS notifications.
- We conduct accounting on an ongoing basis, watching deadlines and ZUS rate changes in 2026.
- In the event of a ZUS audit, we represent your company and explain the adopted settlement logic to officials.
Frequently Asked Questions
Do I always have to pay ZUS in Poland as a foreigner?
Not always. If you run a 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’s system and not pay ZUS in Poland for this activity.
Can a foreigner use the start-up relief, preferential ZUS, and Mały ZUS Plus?
Yes, the relief regulations do not distinguish citizenship; meeting the conditions for running a business matters. So you must check if you have not performed services for a former employer and if you fall within the revenue limits for Mały ZUS Plus. You can prepare the documentation yourself or commission it to Progress Holding.
Is ZUS in 2026 different for an EU citizen and a non-EU person?
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.
Is it better to set up a sole proprietorship or an LLC (sp. z o.o.) regarding ZUS?
With a 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 single-member LLC is treated as an entrepreneur and pays contributions similarly to a sole proprietorship, but in a multi-member company, partners without contracts often do not pay ZUS.
Do I have to expect additional contribution increases during the year in 2026?
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.
What if I want to transfer insurance from another EU country after moving to Poland?
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.
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 business in 2026, it is worth checking if new specific regulations for foreigners have appeared.
If you plan a business in Poland as a foreigner, ZUS in 2026 does not have to be a 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 +48 603 232 418 or via email office@progressholding.pl.
