Sick leave and maternity: the voluntary składka chorobowa¶

Składka chorobowa is the only voluntary part of ZUS social contributions. It is the one that entitles an entrepreneur to benefits:

• zasiłek chorobowy — sick pay;
• zasiłek macierzyński — maternity benefit;
• zasiłek opiekuńczy — care allowance for a sick child or family member;
• świadczenie rehabilitacyjne — extended payments after sick leave (up to 12 months).

If you don't pay składka chorobowa, you get none of the above — not even maternity benefit.

How much it costs¶

The contribution is 2.45% of the same base (podstawa wymiaru) used for the other składki społeczne. In 2026 numbers:

You cannot join chorobowe while on Ulga na Start: it only exists alongside the mandatory składki społeczne, which are not paid on that relief.

Like the other społeczne, składka chorobowa reduces your income tax base.

How to join¶

You join with a ZUS ZUA application — either when registering your JDG (tick the voluntary chorobowe insurance box) or later: in that case you file a deregistration (ZUS ZWUA) and a new registration (ZUS ZUA) with dobrowolne ubezpieczenie chorobowe ticked. The easiest way is through your accountant, your accounting software, or while updating your data on biznes.gov.pl. Coverage starts on the date given in the application (no earlier than the filing day).

Sick pay: zasiłek chorobowy¶

The amount is 80% of the benefit base. The benefit base is your average contribution base over the last 12 full calendar months of insurance minus 13.71%. Sick pay accrues for every day of sick leave, weekends included (1/30 of the base per day).

Example for the minimum Duży ZUS in 2026: 5,652 × 86.29% = 4,877 zł benefit base, 4,877 / 30 × 80% ≈ 130 zł gross per day.

The doctor sends the electronic sick note (e-ZLA) to ZUS automatically, but the entrepreneur still has to file a benefit claim (form Z-3b / ZAS-53) — via eZUS or accounting software.

Does the contribution pay for itself¶

On Duży ZUS the contribution costs ~1,662 zł per year, and a day of sick leave brings ~130 zł — roughly 13 days of sick leave a year break even. On top of that, for the sick days you can proportionally reduce your składki społeczne for that month (the składka zdrowotna cannot be reduced), so the real break-even point is even lower — about two weeks of sick leave a year. Income tax is withheld from the benefit.

Maternity benefit: zasiłek macierzyński¶

To receive maternity benefit you must be covered by chorobowe on the day of birth. The 90-day waiting period does not apply to maternity benefit — the entitlement starts from the first day of coverage.

How much is paid (percentages of the benefit base — the same 12-month average minus 13.71%):

• default option: 100% for the urlop macierzyński period (20 weeks), then 70% for the urlop rodzicielski period (up to 32 weeks);
• or 81.5% for the whole period — if you apply within 21 days after the birth;
• the extra 9 weeks of rodzicielski reserved for the other parent are always 70%.

On the minimum Duży ZUS in 2026 that is 5,652 × 86.29% × 81.5% ≈ 3,975 zł gross per month.

If the calculated benefit comes out below 1,000 zł net (for example after Ulga na Start or on składki preferencyjne), it is topped up to 1,000 zł — the level of the świadczenie rodzicielskie (details at Zielona Linia).

While receiving zasiłek macierzyński:

• you don't pay składki społeczne — the state budget funds your pension contributions for this period;
• only the składka zdrowotna is due, and if the benefit does not exceed 1,000 zł, even that is waived;
• you do not have to suspend your business: running the JDG and issuing invoices is allowed.

Can you pay more to receive more¶

Yes, you can declare a contribution base above the minimum — for chorobowe up to 250% of the projected average salary (23,550 zł per month in 2026, the cap). Higher base → higher sick pay and maternity benefit.

But this only works over time. Since 2016, art. 48a of the benefits act applies: if your chorobowe coverage lasted less than 12 months, the benefit base is:

minimum base (in full) + surplus above the minimum × (full months of coverage / 12)

Example: on Duży ZUS you declared 10,000 zł instead of the minimum 5,652 zł and paid that way for 5 full months before the birth. The benefit base is roughly 5,652 + (10,000 − 5,652) × 5/12 ≈ 7,464 zł (before the 13.71% deduction), not 10,000 zł. If you don't yet have a single full calendar month of coverage, the base is the minimum base for the month in which the birth or sick leave occurred (art. 49). A walkthrough with worked examples is available at Poradnik Przedsiębiorcy.

Pitfalls¶

1. Late payment. Since 2022 a late payment no longer terminates chorobowe coverage, but with contribution arrears above 1% of the minimum wage (~48 zł in 2026) benefits are not paid out until the debt is cleared. You have 6 months to repay it; after that the entitlement expires (details).
2. Full months. Only full calendar months of coverage count towards the base: join mid-month and that month doesn't count.
3. ZUS vacation. The state covers your składka chorobowa for the contribution holiday month only if you paid it in the preceding month.