Business entrepreneurs must tighten their belts. The government adopted a fresh forecast of average remuneration, which will straight translate into a drastic increase in social safety contributions since 2026. For hundreds of thousands of self-employed in Poland, this means an yearly expenditure which is higher by over PLN 3 000. This is simply a powerful blow that can disrupt the financial liquidity of many tiny companies, especially in a time of economical instability and rising cost of living. The decision was made on 16 July and it is certain that the burden for business will emergence again.
The increase will affect all those paying the alleged large ZUS, i.e. those operating longer than 2 and a half years. Experts inform that the flat-rate strategy of charging contributions, which is independent of the company's actual income, is becoming an expanding threat to Polish entrepreneurship. An increase in costs can force many to shut down their business or flee to the grey area. For many self-employed, the upcoming change is not just another increase, but a real threat to their business.
ZUS contributions up. How much precisely will entrepreneurs pay?
The upcoming increase in ZUS contributions will be felt in the portfolio of each entrepreneur. Already next year, single-person entrepreneurs will pay about almost 153 PLN more per month only on social security. By year it gives you an amount additional PLN 1836. However, this is not the end of bad news, due to the fact that this calculation does not include a wellness contribution, which besides grows and is calculated on a separate basis.
Tax advisors estimation that, after taking into account the minimum wellness contribution, a full monthly burden increase can scope even PLN 270.38. “What will translate into more than PLN 3250 a year more to pay”, 1 expert says. For many companies, especially those with lower and irregular revenues, specified a fixed cost increase is simply a major challenge. In practice, this means that an entrepreneur will gotta make a much higher income only to cover rising public taxes.
The full cost of social safety contributions – including voluntary sickness insurance – can scope up to 2026 1926.76 PLN per month. This is an amount that for many micro-entrepreneurs accounts for a crucial part of their monthly income, which makes it questionable to proceed to run business in the current form.
New government forecast. Why are ZUS contributions expanding so drastically?
The direct origin of the sharp increase in contributions is simply a fresh forecast of the average monthly remuneration in the national economy, which the government adopted on 16 July. According to these assumptions, The national average in 2026 is to be PLN 9420 gross. It is this amount that is crucial for entrepreneurs, as the basis for the assessment of ZUS contributions is 60% of the estimated average wage.
In practice, this means that the basis on which contributions will be charged will increase to PLN 5652. Compared to this year, social safety contributions (pension, pension, accident) and the Labour Fund will increase by 8.6%. This mechanics is automatic – the higher the projected pay in the country, the higher the contributions paid by self-employed, regardless of whether their own income increases at a akin rate.
This strategy has been controversial for years. An entrepreneur who in a given period has not achieved any income or recorded a failure must pay a full, advanced contribution anyway. This is simply a fundamental difference compared to staff on a phase whose contributions are proportional to the actual remuneration. The deficiency of flexibility of the strategy makes it an expanding burden in unstable times.
"This undermines the sense of activity". Dramatic Effects on Self-employed
Another wave of increases in ZUS contributions are not only numbers in tables, but real problems for hundreds of thousands of tiny companies. For many self-employed, especially in the service, creative or trade sectors, where margins are low and competition is high, an increase in fixed costs of over PLN 3 000 per year can be a nail to the coffin. This is peculiarly severe in the current economical situation, which is inactive marked by advanced inflation and a decline in consumer purchasing power.
Entrepreneurs are alerting that specified advanced loads undermine the sense of continuing legitimate activity. The increase in costs forces them to rise the prices of their services and products, which in turn can lead to failure of customers. The alternate many might consider is Company closure, transition to lump sum (if possible) or, worst for the economy, escape to the grey zone. Each of these solutions is unfavourable for the state budget and the stableness of the social safety system.
The increase in financial force may besides negatively affect the tendency of Poles to start their own companies. A imagination of advanced fixed costs already at start-up can effectively discourage business hazard taking, thus inhibiting innovation and economical improvement of the country.
The strategy needs reform. Experts are on alert.
Business circles and economical experts have been calling for an urgent improvement of the strategy of charging ZUS contributions for years. The current model, based on the rigid, forecasted value, is archaic and incompatible with the realities of the modern economy. "The strategy of contributions based on projected remuneration, not the real income of the entrepreneur, is becoming increasingly problematic," warns analysts. Postulates of changes include, among others, the dependence of contributions on the actual income or income of the company.
This would introduce greater justice and flexibility. In periods of poorer economical or seasonal declines in income, the entrepreneur would pay lower contributions, which would make it easier for him to keep financial liquidity and last hard times. In turn, in times of prosperity, higher income would translate into higher contributions by supplying the insurance system.
Unfortunately, for now, there is no indication that the government is planning any systemic change in this area. The decision to rise contributions on the basis of a fresh remuneration forecast shows that the authorities stick to the existing rigid mechanism. For Polish entrepreneurs, this means 1 thing: they must prepare for a further increase in burden and search ways to last in an increasingly hard business environment, not counting on systemic support from the state.
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The government has decided. ZUS contributions will be fired by over PLN 3,000. It's a blow to entrepreneurs.
