ZUS 2027 for business owners: forecast full ZUS PLN 2,052 a month
Short answer: If the draft 2027 budget forecast of PLN 10,033 average wage holds, the full ZUS base is PLN 6,019.80 and social contributions are PLN 2,052.15 a month. Preferential ZUS would be PLN 469.85.
What is being proposed
Business owners in Poland who pay the full ("large") ZUS rate will pay more in 2027. The increase does not come from a new contribution. It comes from the forecast average wage in the draft 2027 state budget, which sets the contribution base. As of 17 October 2026 the budget has not been finally adopted, so every figure below is a forecast, not an official ZUS table.
The draft budget assumes an average monthly wage of PLN 10,033 in 2027. Until the summer the government used PLN 9,971, and Bankier.pl reported on 1 September 2026 that the forecast was raised in the latest draft. The minimum wage, by contrast, is already fixed by a Council of Ministers regulation of 14 September 2026: PLN 4,950 gross from 1 January 2027, published in the Journal of Laws as item 1213.
How the base works
The minimum monthly base for social contributions on standard terms is 60% of the forecast average wage. ZUS applies the same rule in 2026, when the base is PLN 5,652 (60% of PLN 9,420).
For 2027 the calculation looks like this, using the draft budget figure:
60% of PLN 10,033 is PLN 6,019.80. That is the proposed minimum base for owners on standard terms.
Interia.pl, quoting an inFakt tax adviser on 9 September 2026, and Infor.pl on 17 October 2026 both give the same result for the social contributions at current rates:
Full social contributions with voluntary sickness insurance, the Labour Fund and the Solidarity Fund: PLN 2,052.15 a month, against PLN 1,926.76 in 2026. That is PLN 125.39 more a month, or about PLN 1,505 more a year (6.5%).
Without the voluntary sickness insurance: PLN 1,904.66 a month, according to Interia.pl.
These amounts do not include the health contribution. It is calculated separately and depends on the form of taxation (tax scale, flat tax or lump sum).
Preferential ZUS
New business owners can pay lower social contributions for 24 months. The base is 30% of the minimum wage, so it is tied to the figure that is already fixed.
With a minimum wage of PLN 4,950, the preferential base rises from PLN 1,441.80 to PLN 1,485. Interia.pl and Infor.pl both give social contributions of PLN 469.85 a month in 2027, against PLN 456.18 in 2026, an increase of PLN 13.67. That figure includes voluntary sickness insurance.
Reliefs that continue
Both press sources describe the same reliefs for 2027 as for 2026:
Start relief (ulga na start). For the first six full months of a business, an eligible owner pays no social contributions. The health contribution is still due.
Small ZUS Plus (Mały ZUS Plus). Social contributions depend on income from the business. One of the main conditions is that revenue in the previous year did not exceed PLN 120,000 and that the business ran for the full year. Check the full conditions on the ZUS site before choosing it.
Contribution holiday. Interia.pl mentions that a contribution holiday, paid by the state budget, remains available. Check the current conditions with ZUS, because the sources we used do not set them out in detail.
The health contribution
The health contribution is not part of the figures above. In 2026 the minimum on general terms is PLN 432.54 a month, which is 9% of the PLN 4,806 minimum wage. If the same rule applies in 2027, the minimum would be about PLN 445.50 (9% of PLN 4,950). This is our own calculation, not a published figure, and it applies only to the general-terms minimum. Owners on a lump sum or a flat tax have different rules, and tax changes proposed for 2027 could affect them.
Infor.pl and Interia.pl note that, together with the health contribution, the monthly total for a full-ZUS owner approaches PLN 2,500. Treat that as a rough guide.
What it means for foreigners
The sources we used describe the rules for business owners in general and do not single out foreigners. A foreigner running a registered business in Poland who is covered by the Polish social insurance system should check the rules for their own situation with ZUS or an accountant. Whether the system applies can depend on residence status and on social security arrangements with the person's home country.
What to do now
Business owners can plan with the forecast, but should wait for the final numbers. ZUS normally publishes the official contribution amounts after the budget is adopted. The figure could change if the average wage forecast is amended before the final vote.
If you pay full ZUS, set aside about PLN 125 more a month from January 2027 as a working estimate. If you use preferential ZUS, plan for about PLN 14 more.
* Photos: ZUS building in Tomaszów Mazowiecki and a 1931 20 zloty banknote (illustrative), both public domain via Wikimedia Commons.
Frequently asked questions
How much will full ZUS cost in 2027?
If the draft budget forecast of PLN 10,033 holds, the base is PLN 6,019.80 and social contributions with voluntary sickness insurance come to PLN 2,052.15 a month. The health contribution is extra. This is a forecast, not an official ZUS table.
Is the minimum wage for 2027 final?
Yes. A Council of Ministers regulation of 14 September 2026 sets it at PLN 4,950 gross from 1 January 2027, with a minimum hourly rate of PLN 32.30. The regulation is published in the Journal of Laws, item 1213.
How much is preferential ZUS in 2027?
Based on the PLN 4,950 minimum wage, the base is PLN 1,485 and social contributions with voluntary sickness insurance are PLN 469.85 a month, according to Interia.pl and Infor.pl.
When will ZUS publish the official amounts?
The sources say final figures come after the 2027 budget is adopted. Check the ZUS website around the turn of the year.
