Polish entrepreneurs face another financial challenge. In 2026, compulsory social and wellness contributions may increase by several 100 PLN per month. The main driver of these increases is the government's plan to rise the lowest wage to scope the level PLN 4806 gross. This is an increase of PLN 140 compared to the current minimum wage.
However, it is not only an automatic link of contributions to minimum wage is simply a problem. The key financial burden for companies, especially the smallest ones, is due to dramatic increase in wellness contributions. The reason is simply a legal loophole that arose after the presidential veto of the bill reforming it. This means that many entrepreneurs request to prepare for additional costs in order even 1,600 PLN per yearwhich could seriously affect the profitability of doing business in Poland.
Increase mechanism: Minimum wage drives costs
The increase in the minimum wage has a direct impact on the amount of insurance premiums for business operators. This mechanism, although ensuring the stableness of the system's funding, is becoming an expanding burden for entrepreneurs, especially those at the beginning of the business road. The Ministry of Finance forecasts that the basis for the assessment of contributions for persons benefiting from the preferential tiny ZUS will increase in 2026 to PLN 1442,40 from the current PLN 1399.89. This increase of about 3 percent may seem moderate, especially compared to the drastic increases of the 1920s and 2024s erstwhile contributions increased by 43 percent, mainly due to advanced inflation.
However, what truly hits entrepreneurs' pockets is not the "small ZUS", but an unexpected increase in wellness contributions. Assuming a minimum wage of PLN 4806 gross, the monthly cost of contributions to the “small ZUS” (without health) will increase by about PLN 13,29, reaching PLN 456.19. This is only a fraction of the full burden that awaits the companies.
Dramatic increase in wellness premium: The presidential veto has its price
The biggest problem is the wellness contribution, which could increase by 2026 117.58 PLN per month compared to 2025. This means an additional financial burden of around 1,400 PLN per year for each trader subject to the work to pay a minimum wellness contribution. The origin of this increase is the legal gap created after president Andrzej Duda vetoed the bill introducing a fresh strategy for calculating wellness contributions.
In 2026, the regulation that the wellness contribution is likely to apply 9 percent of the full minimum wage amount, while so far it has been charged from 75 percent of this amount. If there had not been a presidential veto, the wellness premium would have been permanently reduced by the introduction of a new, two-element strategy that would have been much more beneficial to tiny entrepreneurs. The planned strategy provided for a lump sum of 9 per cent of 75 per cent of the minimum wage and a premium of 4.9 per cent of the surplus income above that threshold. Now entrepreneurs gotta prepare for much higher operating costs.
Consequences for beginners and tiny businesses: Nearly 1600 PLN per year more
The increase in the burden on start-ups and those benefiting from preferential forms of payment of contributions will be peculiarly severe. Start-ups can benefit from a tiny ZUS for 24 months after the end of the six-month start-up allowance. After adding a compulsory wellness contribution, the full monthly cost of contributions will be 2026 PLN 888.73, which means an increase of about 131 PLN per month compared to this year.
This translates into an additional financial burden of close 1,600 PLN per year for all beginner entrepreneur. For many start-ups, specified an increase in costs can constitute a serious financial barrier. The situation may be even more unfavourable if the government decides to implement an alternate proposal from the Ministry of Family, Labour and Social Policy, which calls for a minimum wage to be raised to an even higher level. PLN 5020 gross. In this scenario, the minimum wellness premium would increase to around PLN 451,80 per month, alternatively of PLN 432,54 at a lower minimum wage.
What does that mean for your company? Optimisation and planning
The planned increases in contributions will force entrepreneurs to re-examine in item the profitability of the various forms of taxation available. The amount of the wellness contribution is 1 of the basic economical factors taken into account for the strategical choice between a taxation scale, a linear taxation and a lump sum on recorded revenue. Due to crucial changes in the amount of the wellness contribution in 2026, entrepreneurs will be forced to carry out new, accurate financial calculations to find which form of accounting will be most beneficial to them. any businesses presently accounting in the form of a lump sum may consider moving on a progressive scale or a linear income tax.
The accounting and taxation advisory sector is already preparing for increased client interest on the optimal choice of the form of taxation. The accounting offices anticipate an increase in request for specialised advice on the analysis of the various clearing options and their long-term financial implications. A precise estimation of the expected yearly income will be crucial and the adjustment of the form of taxation to the individual financial and business situation of each entrepreneur.
Broader implications and prospects for the future
The increase in insurance premiums will besides have crucial macroeconomic consequences for the full Polish economy. Higher business costs may translate into an increase in the prices of goods and services offered by tiny and medium-sized enterprises, which may further drive inflationary pressure. Low margins and advanced price competition may be peculiarly delicate to the increase in the cost of contributions.
The government, aware of the possible negative consequences, announced a return to work on a comprehensive improvement of the wellness contribution strategy after the conclusion of the 2025 presidential election. By then, however, entrepreneurs gotta prepare for higher costs. Those planning to start their own business should include fresh higher premium rates in their business plans. For companies already in operation, the increase in contributions may mean that operating budgets should be reviewed and price strategies adjusted.
The final minimum wage for 2026 will be fixed by the government at the latest by September 15, 2025. Only then will entrepreneurs be able to accurately plan their financial burden. Until then, it is recommended to carry out preliminary financial analyses based on available forecasts and to prepare different scenarios depending on the final minimum wage level. specified foresight will let us to adapt smoothly to fresh financial realities and avoid unpleasant budgetary surprises in early 2026.
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Entrepreneurs, get ready! ZUS and wellness contributions go up by hundreds of PLN in 2026.
