This article is for JDG owners who want to plan their 2027 budget early. In short: from 1 January 2027 the minimum wage is 4 950 zł gross, so Mały ZUS and the minimum health contribution (składka zdrowotna) go up. Full ZUS is forecast to exceed 2 000 zł a month for the first time; the exact amount will be known once the budget is adopted.
Want to know what your JDG will pay ZUS in 2027? We will calculate it on your figures and tell you when your relief ends.
What is already known and what is still a forecast
- The 4 950 zł minimum wage was set by a Council of Ministers regulation of 14 September 2026. Mały ZUS and the minimum składka zdrowotna are calculated from it, so these amounts are final.
- Full ZUS is calculated from the forecast average wage. The draft 2027 budget puts it at 10 033 zł. If the adopted budget act changes that figure, the contribution changes too.
- The składka zdrowotna on ryczałt depends on the average wage in Q4 2026. GUS will publish it in January 2027, and there are no amounts until then.
What you pay at each stage
- Ulga na start, the first 6 months: no social contributions, only the składka zdrowotna. On the tax scale and liniowy its minimum is 445.50 zł.
- Preferential ZUS, the next 24 months: 469.85 zł in social contributions including voluntary sickness insurance (456.18 zł in 2026), plus the składka zdrowotna. Fundusz Pracy is not paid at this stage. With the minimum składka zdrowotna this comes to 915.35 zł.
- Full ZUS: forecast at 2 052.15 zł with sickness insurance and 1 904.66 zł without it (1 926.76 zł with sickness insurance in 2026), plus the składka zdrowotna. With the minimum składka zdrowotna that is about 2 497.65 zł a month.
- Mały ZUS Plus: contributions are based on income, and the previous-year revenue limit stays at 120 000 zł. More in the article on ulga na start and Mały ZUS Plus.
How full ZUS 2027 is made up
The contribution base is 60% of the forecast average wage: 60% of 10 033 zł is 6 019.80 zł. From it:
- pension (emerytalna) 19.52%: 1 175.06 zł;
- disability (rentowa) 8%: 481.58 zł;
- sickness (chorobowa) 2.45%, voluntary: 147.49 zł;
- accident (wypadkowa) 1.67%, the rate for businesses with up to 9 insured persons: 100.53 zł;
- Fundusz Pracy and Fundusz Solidarnościowy 2.45%: 147.49 zł.
That is about 125 zł a month more than in 2026, or about 1 500 zł a year. The annual cap on the pension and disability base is forecast at 300 990 zł.
Składka zdrowotna in 2027
- The rules do not change: the President vetoed the act that would have lowered the składka zdrowotna.
- Tax scale: 9% of income. Liniowy: 4.9% of income. The minimum for both is 9% of the minimum wage, that is 445.50 zł.
- On the scale and liniowy the contribution year runs from 1 February to 31 January. So the minimum for January 2027 is still 432.54 zł, and 445.50 zł applies from the February contribution.
- Ryczałt: three fixed amounts by revenue thresholds of 60 000 and 300 000 zł. The thresholds stay, the 2027 amounts will appear in January.
How the contribution is calculated for each tax form is covered in the article on składka zdrowotna in 2026.
When the new rates apply
The first contribution at the new amounts is for January 2027, due for a JDG by 20 February 2027. The January total will be mixed: social contributions already on the new base, the składka zdrowotna on the scale and liniowy still at the old minimum.
What to check now
- When your ulga na start or 24 months of preferential ZUS end. After moving to full ZUS your monthly cost more than doubles.
- When you change stage, you must re-register with ZUS under a new code within 7 days. If we keep your books, we do this for you.
- Whether you need voluntary sickness insurance: without it full ZUS is 147.49 zł cheaper, but there is no sick pay.
- You can change your tax form for 2027 until 20 February 2027. The PIT thresholds may also change in 2027, see the article on new PIT thresholds from 2027.
We will update this article once ZUS publishes the final amounts.
We will calculate your 2027 ZUS
Message us on WhatsApp with when your JDG was opened and which tax form you use. We will tell you what you will pay each month in 2027 and can then keep your books.
Frequently asked questions
Will full ZUS in 2027 definitely be 2 052.15 zł?
This is based on the draft budget. The final amount depends on the forecast average wage in the adopted budget act, which ZUS publishes at the end of the year.
Do I need to file anything with ZUS because of the new amounts?
No, as long as your stage does not change. You simply pay the new amounts from the January contribution.
Are the ZUS contribution holidays changing?
The rules are the same, see the article on wakacje od ZUS. The składka zdrowotna is still paid in the holiday month.
