Zakład Ubezpieczeń Społecznych¶

All entrepreneurs running a JDG in Poland are required to register with the national social insurance institution and pay insurance contributions.

Video¶

Almost everything you wanted to know about ZUS and weren't afraid to ask

Author: Andrei

Video contents:

• Types of ZUS contributions
• Differences between składka zdrowotna and other contributions
• Step-by-step walkthrough with a specific example
• Switching from Ulga na Start to składki preferencyjne
• Paying off last year's debt
• Choosing the składka zdrowotna level at the beginning of the year
• Nuances of suspending business activity

Contribution amounts¶

ZUS consists of 2 main parts:

1. Health insurance (Składka zdrowotna)
2. Social insurance, which includes
   1. Pension insurance (Ubezpieczenie emerytalne)
   2. Disability insurance (Ubezpieczenie rentowe)
   3. Accident insurance (Ubezpieczenie wypadkowe)
   4. Labour Fund and Solidarity Fund (Fundusz pracy i Fundusz Solidarnościowy)
   5. Sickness insurance (Ubezpieczenie chorobowe)

The monthly health insurance contribution is calculated using the formula base rate * 9%. The base rate depends on income:

1. Income up to 60,000 PLN: The base rate is 60% of the average salary
2. Income from 60,000 PLN to 300,000 PLN: The base rate is 100% of the average salary
3. Income above 300,000 PLN: The base rate is 180% of the average salary

In actual numbers for 2026 (the average salary in the enterprise sector for Q4 2025 is 9,228.64 zł), this is:

1. Income up to 60,000 PLN: 5,537.18 zł
2. Income from 60,000 PLN to 300,000 PLN: 9,228.64 zł
3. Income above 300,000 PLN: 16,611.55 zł

Plugging these numbers into the formula, we get the health insurance contributions:

1. 5,537.18 * 9% = 498.35 zł
2. 9,228.64 * 9% = 830.58 zł
3. 16,611.55 * 9% = 1,495.04 zł

It is important to note that when a threshold is exceeded, recalculation applies retroactively to previous months.

Example:

Maksym is taxed under Ryczałt on registered income. In March 2026, Maksym's income exceeded 60,000 PLN, and in October it exceeded 300,000 PLN. What would the annual health insurance contribution calculation look like?

Over the course of the year, Maksym would pay health insurance contributions as follows:

• January — 498.35 zł,
• February — 498.35 zł,
• March — 830.58 zł (exceeded the 60,000 zł threshold),
• April — 830.58 zł,
• May — 830.58 zł,
• June — 830.58 zł,
• July — 830.58 zł,
• August — 830.58 zł,
• September — 830.58 zł,
• October — 1,495.04 zł (exceeded the 300,000 zł threshold),
• November — 1,495.04 zł,
• December — 1,495.04 zł

Over the year, Maksym paid health insurance contributions totalling 11,295.88 PLN: 498.35 * 2 + 830.58 * 7 + 1495.04 * 3.

Since Maksym exceeded the 300,000 PLN threshold for the calendar year, his monthly health insurance contribution should have been 1,495.04 PLN all along. Therefore, the annual contribution is: 1495.04 * 12 = 17,940.48, but the total amount Maksym actually paid from the example above was only 11,295.88 PLN. This means that after the annual reconciliation, Maksym has an outstanding balance on his health insurance. He must pay an additional 6,644.60 PLN: 17,940.48 - 11,295.88.

ZUS contributions infographic¶

Visit the website Składki ZUS (ryczałt) (2026).

ZUS contribution calculation table¶

2026 numbers, amounts in złoty per month, ryczałt taxation (only the składka zdrowotna depends on the taxation form).

Składki społeczne and Fundusz Pracy depend on the ZUS payment mode:

Składka zdrowotna is the same in every mode and depends on annual income:

Total per month (społeczne + Fundusz Pracy + zdrowotna):

On top of that you may pay the voluntary składka chorobowa — sick leave and maternity: +35.32 on Preferencyjne and +138.47 on Duży ZUS. It cannot be joined while on Ulga na Start.

The health component (zdrowotna) must always be paid, even if you also have insurance through an employment contract. The health contribution provides access to medical services for the entrepreneur and their family members.

Social benefit entitlements depend on paying the social contributions. These include maternity leave, sick leave, and future pension payments, but these benefits are proportional to the amount on which you pay contributions. Sick pay and maternity benefit hinge on the voluntary składka chorobowa — it has a dedicated page. How pension contributions turn into your future pension is covered on the Pension page.

For the first 6 months you can take advantage of the "Ulga na start" relief and not pay social contributions. Accordingly, you will not be able to use social benefits either. After the startup relief expires, you can switch to the next relief — Składki preferencyjne — and use it for 24 months. After 30 months of activity you must switch to paying full ZUS (duży ZUS) — a minimum of 60% of the average salary.

More details at biznes.gov.pl and e-pity

Registration¶

An entrepreneur is required to register with ZUS within 7 days of registering a JDG. This can be done either during the business registration process or afterwards.

How to find your ZUS payment account¶

After registering the sole proprietorship, within approximately 2 weeks you should receive a letter (a physical envelope) from ZUS with all account details, etc., and the functionality will appear in your online account at eskladka.pl.

You can also check accounts on the aforementioned website by entering two identifiers: NIP and REGON (or NIP and PESEL).

How to pay ZUS¶

ZUS must be paid by the 20th of the month following the reporting month. For example, ZUS for July is due by August 20th.

Payment should be made via a standard bank transfer to your individual ZUS account. You can write anything in the payment description — it does not affect anything.

Certificate of no outstanding ZUS debt¶

• You can physically go to any ZUS branch (any branch, not necessarily your district's) and obtain all certificates with wet stamps
• You can do it on the ZUS portal

Select the RWN application¶

Go to the Katalog usług elektronicznych website and type RWN into the filter field.

Verify the form data¶

You will be redirected to the ZUS wniosek RWN form. Verify the data in the form.

Number of certificate copies¶

Select the number of certificate copies and click Zapisz.

Close the document and confirm¶

Review the document and click Wyślij¶

Sign via Profil Zaufany¶

Click Ok

Documents sent — wait for confirmation¶

Retrieve the certificate¶

Once the letter arrives (1–7 days), log into ZUS. In the menu, select Płatnik (sometimes it arrives in the Ogólny tab). On the left, go to Dokumenty i wiadomości then Korespondencja z ZUS. Select the document and confirm receipt via Profil Zaufany.

Download the certificate¶

After confirmation, the Szczegóły option will appear.

Open the document via Przeglądaj dokument.

Print via Drukuj.

Health insurance certificate¶

To confirm your health insurance, you can obtain a certificate with an electronic signature on the zus.pl portal.

1. Go to zus.pl
2. Select the Ubezpieczony section in the site header
3. Select Panel Ubezpieczonego in the side menu
4. Select the Zaświadczenia - ubezpieczenia menu item
5. Click the Utwórz nowy button at the bottom of the page
6. Tick the Ubezpieczenie zdrowotne checkbox
7. Tick the Członkowie rodziny - Wszyscy checkbox (if the certificate is also needed for family members — in case they do not have their own health insurance)
8. Be sure to click Podgląd to unlock the Zatwierdź button
9. You can review the opened Podgląd and close it
10. Click the Zatwierdź button to send the document to ZUS for signing
11. A new row with the status Oczekuje will appear in the document list. At this moment automated systems are signing the document with an electronic signature. This process takes from a couple of seconds to a couple of minutes.
12. Click the Odśwież button periodically until the status changes to Wystawiony
13. Click the Zapisz jako PDF button and choose a location on your device to save the PDF file.
14. As a result, you will have a genuine electronic document from ZUS, signed with a qualified electronic signature. You can send this document via e-Doręczenia and attach it to MOS2 with a clear conscience. In this case, the electronic document is the original, and the matter is settled.
15. To make sure the PDF is signed, you can go to any electronic signature verification service, for example, the government document signing website
16. Click Dodaj plik
17. A Sprawdź, kto podpisał button will appear on the attached file
18. The modal window that opens will show information about the authority that signed the document — Zakład Ubezpieczeń Społecznych (ZUS)
19. Attach this document in MOS2 or any other electronic service whenever you need to prove that you or your family members have insurance.

Linking ePUAP to your ZUS profile¶

1. If you have a profil zaufany, go to Panel ogólny -> Ustawienia -> Dane profilu and click Dodaj powiązanie z ePUAP.
2. You will be redirected to the trusted profile login page — log in and sign with profilem zaufany.
3. As a result, your ZUS profile will be linked with profilem zaufanym.