ZUS means the compulsory contributions of a JDG owner: social contributions (pension, disability, accident, and optionally sickness) and the health contribution, składka zdrowotna. Relief applies in the first years.
Stages of social contributions
- Ulga na start, the first 6 months. No social contributions are paid, only the składka zdrowotna.
- Preferencyjny ZUS, the next 24 months. The base is 1 441.80 zł (30% of the minimum wage of 4 806 zł). With sickness insurance this is 456.18 zł a month.
- Full ZUS. The base is 5 652 zł. With sickness insurance and Fundusz Pracy this is 1 926.76 zł a month.
The składka zdrowotna depends on the form of taxation
- Tax scale: 9% of income, but not less than 432.54 zł a month.
- Liniowy: 4.9% of income, not less than 432.54 zł; the contribution paid can be deducted from income, in 2026 up to 14 100 zł a year.
- Ryczałt: fixed amounts by annual revenue: up to 60 000 zł it is 498.35 zł, up to 300 000 zł it is 830.58 zł, above that 1 495.04 zł a month; half of the contribution paid reduces the tax base.
When to pay
Contributions for a month are paid by the 20th of the following month to your individual ZUS account. The annual reconciliation of the składka zdrowotna is filed by 20 May.
How much in total will go on taxes and ZUS at your income level, we will calculate on your figures at a free first consultation.
