Entrepreneurs and shareholders usually ask how much contributions to the Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS) and the health contribution cost in 2026. That, however, is the second question – the first is the insurance title. The obligation arises not from the form of taxation, nor from whether you operate in person or through a company, but from the catalogue of titles in the statute. The sole shareholder of a spółka z ograniczoną odpowiedzialnością (sp. z o.o.), the Polish limited liability company, is in that catalogue. So are partners in partnerships, except for a shareholder of a limited joint-stock partnership (spółka komandytowo-akcyjna, SKA). A shareholder of a multi-shareholder sp. z o.o. is not. We show who pays, on what base and how much, how the concurrence with employment works, what you can deduct in PIT and what is known about 2027.
The insurance title decides, not the type of company
Whether you pay contributions is decided by an insurance title arising from the statutory catalogue – not by the amount of profit or by payments from the company.
Article 8(6) of the Act of 13 October 1998 on the social insurance system (ustawa o systemie ubezpieczeń społecznych, the Social Insurance System Act) specifies who is regarded as a person carrying on non-agricultural activity (osoba prowadząca pozarolniczą działalność). According to the ZUS guide reflecting the law as at 1 January 2026, these include, among others: an entrepreneur; the shareholder of a single-shareholder sp. z o.o.; partners in a general partnership (spółka jawna), a limited partnership (spółka komandytowa) and a professional partnership (spółka partnerska); a shareholder of a prosta spółka akcyjna (PSA), the Polish simple joint-stock company, who contributes work or services; and a general partner of an SKA. Separate titles apply to a supervisory board member remunerated for performing the function and – for health insurance only – to a person appointed to perform a function.
Publications stating that a shareholder of a PSA who contributes work or services and a general partner of an SKA do not pay contributions describe the position before 1 July 2021 and 1 January 2023 respectively.
Who is subject to insurance – titles and legal basis (as at 23 September 2026)
| Person | Social insurance | Health insurance | Legal basis / source |
|---|---|---|---|
| Entrepreneur entered in the Central Register and Information on Economic Activity (Centralna Ewidencja i Informacja o Działalności Gospodarczej, CEIDG), partner in a civil-law partnership (spółka cywilna) | old-age pension, disability pension and accident insurance; voluntary sickness insurance | depending on the form of taxation | Article 8(6) of the Social Insurance System Act; ZUS |
| Partner in a general partnership, partner in a professional partnership | compulsory | depending on the form of taxation | Article 8(6) of the Social Insurance System Act; ZUS |
| General partner and limited partner in a limited partnership | compulsory | PLN 830.58 | Article 8(6) of the Social Insurance System Act; Article 81(2za) of the Health Care Services Act (ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych) |
| Sole shareholder of a sp. z o.o. | compulsory from the entry of the company in the National Court Register (Krajowy Rejestr Sądowy, KRS) or the acquisition of shares | PLN 830.58 for each company | Article 8(6) of the Social Insurance System Act; Article 81(2za) of the Health Care Services Act |
| Shareholder of a multi-shareholder sp. z o.o. | no title arising from the shares | no title arising from the shares | Article 8(6) of the Social Insurance System Act |
| Management board member by appointment, with remuneration | no title arising from the appointment | from 1 January 2022, 9% of the remuneration | Health Care Services Act; ZUS |
| Supervisory board member remunerated for the function | old-age pension and disability pension insurance; no sickness or accident insurance | yes | Social Insurance System Act; Health Care Services Act; ZUS |
| General partner of an SKA | compulsory from 1 January 2023 | PLN 830.58 where there is no business revenue | Article 8(6) of the Social Insurance System Act; ZUS |
| Shareholder of a PSA contributing work or services | compulsory from 1 July 2021 | PLN 830.58 | Article 8(6)(4a) of the Social Insurance System Act; ZUS |
| Shareholder of an SKA; shareholder of a PSA with a cash contribution or a contribution in kind | no title arising from the shares | no title arising from the shares | Article 8(6) of the Social Insurance System Act |
In the case of a multi-shareholder sp. z o.o., ZUS may argue that the transfer of a token share was a sham – document the genuine purpose of the second shareholder’s entry. List every role you perform – entrepreneur, shareholder, member of a governing body, employee – and establish the title for each one separately.
The sole shareholder and partnerships – what the contribution is calculated on
A shareholder with no business revenue pays the health contribution on the average wage, not on the minimum wage – in 2026, PLN 830.58 a month for each company.
According to the ZUS announcement of 2 February 2026, from 1 January 2026 the contribution base for persons who carry on non-agricultural activity and do not earn business revenue is PLN 9,228.64. This is 100% of the average monthly wage in the enterprise sector in the fourth quarter of 2025, including payments from profit. ZUS cites Article 81(2za) of the Act of 27 August 2004 on health care services financed from public funds (the Health Care Services Act). Calculation: PLN 9,228.64 × 9% = PLN 830.58.
This applies to the sole shareholder of a sp. z o.o. (regardless of whether a dividend is paid), partners in a limited partnership and a general partner of an SKA. A limited partnership and an SKA are CIT taxpayers (Article 1(3)(1) of the CIT Act (ustawa o CIT)), so the partner accounts for a share of profit, not business revenue. ZUS illustrates this with the example of a partner in a limited partnership. A partner in a general partnership, by contrast, has business revenue according to the ZUS guide (unless the partnership is a CIT taxpayer), and the partner’s contribution depends on the form of taxation.
The contribution is paid separately for each company. In the ZUS example, a shareholder of two single-shareholder sp. z o.o. who is also a partner in two limited partnerships pays on four times the base. With two single-shareholder companies, this comes to 2 × PLN 830.58 = PLN 1,661.16 a month (hypothetical example).
You may come across the view that a shareholder pays the entrepreneur’s minimum contribution – PLN 432.54. ZUS does not accept it: it assigns a base equal to the minimum wage to the tax scale, the flat tax and the tax card (karta podatkowa), and a higher base to shareholders with no business revenue.
A shareholder’s social security contributions are calculated on a base of no less than 60% of the forecast average wage; in 2026 this minimum is PLN 5,652. If you have several companies, calculate the health contribution for each one separately.
Management board and supervisory board – two different titles
An appointment to the management board does not give rise to social security contributions, but since 2022 it has given rise to the health contribution; a paid function on the supervisory board also gives rise to old-age pension and disability pension contributions.
According to the ZUS guide on the health contribution, from 1 January 2022 a person appointed to perform a function who receives remuneration for it is compulsorily subject to health insurance, regardless of the form of the entity. What decides is appointment in the strict sense, not election, together with remuneration subject to PIT – which is the contribution base. The title does not arise under an employment contract or a contract of mandate, or for a supervisory board member covered by health insurance under that title.
According to ZUS, a supervisory board member remunerated for performing the function is compulsorily subject to old-age pension and disability pension insurance, is not subject to sickness or accident insurance, and is subject to health insurance. The base is revenue within the meaning of the PIT provisions, and the remitter is the company. Without remuneration being granted, there is no social insurance title.
ZUS does not list a shareholder among the exclusions from the appointment title. A sole shareholder receiving remuneration under an appointment to the management board of their own company therefore has two health insurance titles: as a shareholder (PLN 830.58) and as an appointed person (9% of the remuneration). Register for health insurance a management board member acting under a resolution that provides for remuneration, and include old-age pension and disability pension contributions in the supervisory board’s budget.
The health contribution in 2026 – amounts by form of taxation
For an entrepreneur, the health contribution depends on the form of taxation; for a shareholder with no business revenue, it depends on the average wage.
The health contribution in 2026
| Situation | Assessment base | Monthly contribution | Legal basis / source |
|---|---|---|---|
| Tax scale | income, not less than PLN 4,806 | 9% of income, not less than PLN 432.54 | Article 79(1) of the Health Care Services Act; ZUS announcement |
| Flat tax | income, not less than PLN 4,806 | 4.9% of income, not less than PLN 432.54 | Health Care Services Act; ZUS announcement |
| Lump-sum tax on registered revenue (ryczałt od przychodów ewidencjonowanych) – revenue up to PLN 60,000 | PLN 5,537.18 | PLN 498.35 | Article 81(2f)(1) of the Health Care Services Act |
| Lump-sum tax – revenue PLN 60,000–300,000 | PLN 9,228.64 | PLN 830.58 | Article 81(2f)(2) of the Health Care Services Act |
| Lump-sum tax – revenue above PLN 300,000 | PLN 16,611.55 | PLN 1,495.04 | Article 81(2f)(3) of the Health Care Services Act |
| Tax card | PLN 4,806 | PLN 432.54 | Health Care Services Act; ZUS announcement |
| No business revenue | PLN 9,228.64 | PLN 830.58 | Article 81(2za) of the Health Care Services Act |
Calculations: PLN 4,806 × 9% = PLN 432.54; PLN 9,228.64 × 60% × 9% = PLN 498.35; PLN 9,228.64 × 180% × 9% = PLN 1,495.04.
The lump-sum tax amounts, the contribution under the tax card and the shareholders’ base apply from 1 January 2026. The minimum of PLN 432.54 under the tax scale and the flat tax applies to the months from February 2026 to January 2027; for January 2026, ZUS indicated PLN 314.96. Under the lump-sum tax, the threshold is calculated on revenue since the beginning of the year, reduced by social security contributions not deducted in PIT (Article 81(2g) of the Health Care Services Act), so crossing the threshold changes the contribution. Establish your category before the first declaration of the year and monitor your cumulative revenue.
Social security contributions in 2026 and reliefs for starting a business
An entrepreneur’s full contributions – social security contributions and contributions to the Labour Fund and the Solidarity Fund (Fundusz Pracy i Fundusz Solidarnościowy, FP and FS) – amount to PLN 1,926.76 a month in 2026, but at the start of your business you can pay less.
The base for full contributions is 60% × PLN 9,420 = PLN 5,652. Contributions: old-age pension PLN 1,103.27, disability pension PLN 452.16, sickness PLN 138.47, accident PLN 94.39, FP and FS PLN 138.47 – a total of PLN 1,926.76. A full breakdown of the charges is given in How much do you really pay as an entrepreneur? A map of taxes and contributions in Poland (2026).
- Start-up relief (ulga na start) – 6 months without social security contributions, with the health contribution only. It is not available if you carry on business for a former employer for whom, in the current or previous year, you performed the same activities in employment.
- Preferential ZUS contributions – 24 months on a base of 30% × PLN 4,806 = PLN 1,441.80; social security contributions of PLN 456.18, without FP and FS.
- Mały ZUS Plus – with revenue for the previous year of up to PLN 120,000; the base depends on half of income, and social security contributions range from PLN 456.18 to PLN 1,788.29. From 2026 it is available for 36 months in each period of 60 months of business activity, regardless of any use of the relief before 2026; a month with even one day of relief counts as a full month. You file the registration by 31 January or within 7 days of starting or resuming business activity (Article 18c of the Social Insurance System Act).
The contribution holiday (wakacje składkowe) exempts you, once a year, from social security contributions and FP and FS contributions for a chosen month; the contributions are financed by the State budget, and the exemption is de minimis aid. It does not cover the health contribution. ZUS grants it to persons entered in CEIDG, including partners in a civil-law partnership, who in the month preceding the application registered no more than 10 persons for insurance, including themselves. A further condition is revenue of up to EUR 2 million in at least one of the two preceding years, or no revenue. You file the RWS application via eZUS in the month preceding the exemption.
ZUS describes these reliefs as arrangements for persons carrying on business activity; a partner in a civil-law partnership uses them as an entrepreneur does. Plan the order of the reliefs before registration.
Employment contract and business activity – concurrence of titles
If you are employed for at least the minimum wage, you pay social security contributions only under the employment contract – but you still pay the health contribution on your business activity.
A person may meet the conditions for compulsory social insurance under both an employment relationship and non-agricultural activity. According to the ZUS guide reflecting the law as at 1 January 2026, such a person is subject to that insurance only under the employment relationship. The condition is that the contract stipulates remuneration of at least the minimum wage and, for part-time employment, that the contribution base is at least equal to the minimum wage – PLN 4,806 in 2026. If the condition is not met, you must also pay social security contributions on your business activity.
The rule also covers shareholders, but it concerns social insurance only – the health contribution on the business activity remains.
Hypothetical example: a software developer earns PLN 6,000 in employment and runs a business under the flat tax with income of PLN 10,000 a month. She pays social security contributions only on her employment. On her business she pays a health contribution of 4.9% × PLN 10,000 = PLN 490, more than the minimum of PLN 432.54. With half-time employment paid PLN 3,000, she would also pay social security contributions on her business.
The effect assumes a genuine employment relationship – assess an employment contract between a sole shareholder and their own company separately. Check your employment remuneration whenever the terms of employment change.
Contributions in PIT – what you can deduct and from what
Under the tax scale and the flat tax, you can deduct social security contributions from income, and the health contribution only under the flat tax and up to PLN 14,100 in 2026.
Article 26(1)(2)(a) of the PIT Act (ustawa o PIT) allows contributions paid in the tax year for your own old-age pension, disability pension, sickness and accident insurance to be deducted from income. It applies subject to, among other things, Articles 29–30cb, so it does not cover, e.g., dividends. You deduct only contributions not included in tax-deductible costs and not deducted under the flat tax or from revenue under the lump-sum tax (Article 26(13a)). Under the flat tax, you reduce income by the social security and health contributions relating to that business activity (Article 30c(2)(1) and (2)). Health contributions treated as tax-deductible costs or deducted may not exceed PLN 14,100 in total. Apart from this exception, the health contribution is not a tax-deductible cost (Article 23(1)(58)).
In a ruling of 3 February 2025, the Director of the National Revenue Information Service (Dyrektor Krajowej Informacji Skarbowej, the Director of the KIS) stated with regard to a general partner of an SKA: “You may not treat the expense you incurred in paying the health contribution referred to in the application as a tax-deductible cost, because it has been excluded from those costs directly under Article 23(1)(58) of the Act on personal income tax” (translation by the author). In a ruling of 22 January 2025, the Director of the KIS assessed the contributions of a general partner of a limited partnership: “you may not treat the social security contributions paid as tax-deductible costs, reducing the revenue from remuneration for conducting the affairs of the limited partnership. This results from the fact that this expense is not connected with that specific source of revenue”. The authority will therefore not accept a partner’s contributions as a cost of another source – the route is a deduction from income.
The ruling of 15 June 2026 shows that deducting contributions in the PIT-36L return “constitutes the taxpayer’s entitlement, not their obligation”. Under the tax scale, the health contribution has not reduced the tax since 2022, when Article 27b was repealed.
Hypothetical example: under the flat tax with income of PLN 30,000 a month, the health contribution is 4.9% × PLN 30,000 = PLN 1,470, or PLN 1,470 × 12 = PLN 17,640 a year. You can deduct PLN 14,100, which reduces the tax by PLN 14,100 × 19% = PLN 2,679; the remaining PLN 3,540 has no effect. A sole shareholder receiving only dividends cannot deduct the contributions at all – take this into account when choosing the legal form.
The year 2027 – a calculation assuming unchanged legislation
For 2027 only the expected minimum wage is known, so you can reliably calculate only the amounts that depend on it.
The minimum wage in 2027 is to be PLN 4,950 – the amount provided for in the Government’s draft regulation of the Council of Ministers (Rada Ministrów), with effect from 1 January 2027. At that amount and with unchanged legislation, the preferential base will be 30% × PLN 4,950 = PLN 1,485.00. The minimum health contribution under the tax card – and, from February 2027, also under the tax scale and the flat tax – will be 9% × PLN 4,950 = PLN 445.50. The full base depends on the forecast average wage, and the lump-sum tax amounts and the shareholders’ contribution depend on the average wage for the fourth quarter of 2026; those figures have not yet been announced.
ZUS publishes the amounts in announcements – for 2026 it did so on 2 February 2026. Budget for 2027 on the basis of several scenarios.
The most common mistake
The most common mistake is to assume that moving the business into a single-shareholder sp. z o.o. makes the owner “exempt from ZUS”, because contributions are paid on remuneration and a dividend is not remuneration.
The catalogue in the Social Insurance System Act expressly lists the shareholder of a single-shareholder sp. z o.o. The obligation arises from the entry of the company in the KRS or the acquisition of shares – regardless of payments from the company and of whether the shareholder works in it. In addition, there is the health contribution under Article 81(2za) of the Health Care Services Act, which is higher than the entrepreneur’s minimum contribution.
Hypothetical example for 2026 (minimum base, social security contributions including sickness insurance, plus FP and FS): PLN 1,926.76 + PLN 830.58 = PLN 2,757.34 a month, i.e., PLN 2,757.34 × 12 = PLN 33,088.08 a year. An entrepreneur under the tax scale paying the minimum health contribution would pay PLN 1,926.76 + PLN 432.54 = PLN 2,359.30; the difference of PLN 398.04 results from the health contribution.
Register for insurance from the date of the company’s entry in the KRS and include the contributions in your budget from the first month. Before moving from a sole trader’s business (jednoosobowa działalność gospodarcza, JDG) to a company, compare the full charges – see Converting a sole trader into a sp. z o.o. — what actually happens to the tax position.
Summary
- Establish the insurance title for each role you perform – entrepreneur, shareholder, management board member, supervisory board member and employee – before you calculate the contributions.
- Assume that the sole shareholder of a sp. z o.o., partners in a limited partnership and a general partner of an SKA with no business revenue pay a health contribution of PLN 830.58 in 2026, separately for each company.
- If you are in employment, check whether your remuneration reaches at least the minimum wage – this determines whether you must pay social security contributions on your business activity.
- Settle contributions in PIT according to the form of taxation: under the tax scale and the flat tax, deduct social security contributions from income, and the health contribution only under the flat tax, up to PLN 14,100 in 2026.
- Treat the amounts for 2027 (PLN 1,485.00 and PLN 445.50) as a calculation assuming unchanged legislation, and confirm them in the ZUS announcement.
Sources cited
All quotations from Polish-language sources — statutes, tax rulings and court judgments — are given here in the author's translation; the Polish wording is authoritative.
- Individual tax ruling of the Director of the National Revenue Information Service of 22 January 2025, no. 0112-KDIL2-2.4011.845.2024.1.AG – the social security and health contributions of a general partner of a limited partnership are not a cost of revenue from remuneration for conducting the partnership’s affairs. https://eureka.mf.gov.pl/informacje/podglad/623537
- Individual tax ruling of the Director of the National Revenue Information Service of 3 February 2025, no. 0115-KDIT1.4011.818.2024.2.MR – the health contribution of a general partner of an SKA excluded from tax-deductible costs under Article 23(1)(58) of the PIT Act; social security contributions not connected with the source of revenue from conducting the partnership’s affairs. https://eureka.mf.gov.pl/informacje/podglad/624491
- Individual tax ruling of the Director of the National Revenue Information Service of 15 June 2026, no. 0112-KDIL2-2.4011.446.2026.2.MG – deduction of contributions under the flat tax as the taxpayer’s entitlement, the PLN 14,100 limit under Article 30c(2)(2) of the PIT Act and the repeal of Article 27b of the PIT Act with effect from 1 January 2022. https://eureka.mf.gov.pl/informacje/podglad/696495
- Social Insurance Institution, “Information on the assessment base and the amount of the health insurance contribution in 2026” (Informacja w sprawie podstawy wymiaru składki oraz kwoty składki na ubezpieczenie zdrowotne w 2026 r.) of 2 February 2026 – the bases and amounts of the health contribution in 2026, including PLN 9,228.64 and PLN 830.58 for persons with no business revenue (Article 81(2za) of the Health Care Services Act). https://www.zus.pl/-/informacja-w-sprawie-podstawy-wymiaru-sk%C5%82adki-oraz-kwoty-sk%C5%82adki-na-ubezpieczenie-zdrowotne-w-2026-r.
- Social Insurance Institution, “Rules for being subject to social insurance and health insurance and for determining the contribution assessment base” (Zasady podlegania ubezpieczeniom społecznym i ubezpieczeniu zdrowotnemu oraz ustalania podstawy wymiaru składek), Warszawa 2026, the law as at 1 January 2026 – the catalogue of persons carrying on non-agricultural activity, the start of insurance of the sole shareholder, and the concurrence of an employment contract with business activity. https://www.zus.pl/documents/10182/167567/Poradnik_pozarolnicza_dzialalnosc/253af031-8550-40d2-b261-29e5fe81769c
- Social Insurance Institution, “Polish Deal. What is changing in the rules on settling the health insurance contribution from 1 January 2022” (Polski Ład. Co zmienia się w przepisach dotyczących rozliczania składki na ubezpieczenie zdrowotne od 1 stycznia 2022 r.), the law as at 1 January 2025 – the contribution base of persons with no business revenue, a separate contribution for each company, and the title of persons appointed to perform a function. https://www.zus.pl/documents/10182/3996913/Polski+%C5%81ad+-+poradnik.pdf/f4f5043f-4487-2e82-e93a-8f8d7cc6c5f9
- Social Insurance Institution, “Rules for being subject to social insurance and health insurance and for determining the contribution assessment base” (Zasady podlegania ubezpieczeniom społecznym i ubezpieczeniu zdrowotnemu oraz ustalania podstawy wymiaru składek), Warszawa 2023, the law as at 1 January 2023 – old-age pension and disability pension insurance of a supervisory board member remunerated for performing the function. https://www.zus.pl/documents/10182/167567/Zasady%20podlegania%20ubezpieczeniom%20spo%C5%82ecznym%20i%20ubezpieczeniu%20zdrowotnemu%20oraz%20ustalania%20podstawy%20wymiaru%20sk%C5%82adek/780a6dc2-67db-48e0-8d02-0d7aa1e28912
- Social Insurance Institution, “Social insurance and health insurance of supervisory board members” (Ubezpieczenia społeczne i ubezpieczenie zdrowotne członków rad nadzorczych) of 29 December 2014 – the scope of insurance, the assessment base and the remitter of contributions of a supervisory board member. https://www.zus.pl/-/czlonkowie-rad-nadzorczych-zmiany-w-zasadach-ubezpieczen-od-1-01-2015-r-
- Social Insurance Institution, “Social insurance of shareholders of a simple joint-stock company” (Ubezpieczenia społeczne wspólników prostej spółki akcyjnej) of 29 March 2023 – the title of a shareholder contributing work or services under Article 8(6)(4a) of the Social Insurance System Act from 1 July 2021. https://www.zus.pl/-/ubezpieczenia-spoleczne-wspolnikow-prostej-spolki-akcyjnej
- Social Insurance Institution, “A new insurance title from 1 January 2023” (Od 1 stycznia 2023 r. nowy tytuł do ubezpieczeń) of 30 December 2022 – compulsory social insurance and health insurance of a general partner of a limited joint-stock partnership. https://www.zus.pl/-/od-1-stycznia-2023-r.-nowy-tytu%C5%82-do-ubezpiecze%C5%84
- Social Insurance Institution, “Entrepreneurs’ contributions in 2026” (Składki przedsiębiorców w 2026 roku), analysis by the Funds Planning Division, February 2026 – start-up relief, preferential ZUS contributions, the revenue condition and the base of Mały ZUS Plus, and the scope of the contribution holiday. https://www.zus.pl/documents/10182/13364587/Sk%C5%82adki+przedsi%C4%99biorc%C3%B3w+w+2026+roku_DFF.pdf/c8d4e1dc-c80b-91d6-7453-02309976f713
- Social Insurance Institution, “Mały ZUS Plus – new rules from 2026” (Mały ZUS plus – nowe zasady od 2026 r.) of 22 December 2025 – 36 months of relief in each period of 60 months, the method of counting months and the deadline for registration (Article 18c of the Social Insurance System Act). https://www.zus.pl/-/%E2%80%9Ema%C5%82y-zus-plus-nowe-zasady-od-2026-r.
- Social Insurance Institution, “Exemption from paying ZUS contributions – contribution holiday” (Zwolnienie z opłacania składek ZUS – wakacje składkowe) of 26 June 2026 – the conditions, scope and procedure of the contribution holiday. https://www.zus.pl/-/zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus-wakacje-sk%C5%82adkowe
- Chancellery of the Prime Minister (Kancelaria Prezesa Rady Ministrów), “Draft regulation of the Council of Ministers on the amount of the minimum wage for work and the amount of the minimum hourly rate in 2027” (Projekt rozporządzenia Rady Ministrów w sprawie wysokości minimalnego wynagrodzenia za pracę oraz wysokości minimalnej stawki godzinowej w 2027 r.) – a minimum wage of PLN 4,950 and a minimum hourly rate of PLN 32.30 from 1 January 2027. https://www.gov.pl/web/premier/projekt-rozporzadzenia-rady-ministrow-w-sprawie-wysokosci-minimalnego-wynagrodzenia-za-prace-oraz-wysokosci-minimalnej-stawki-godzinowej-w-2027-r
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Why we do this
As a tax advisor I take care of the substantive quality of our free materials. My aim is to educate the market through reliable analyses that allow entrepreneurs to apply the law safely in practice.
Get in touch →Legal basis: Act of 13 October 1998 on the social insurance system (consolidated text: Dz.U. z 2026 r. poz. 199, as amended): Article 8(6), including point 4a; Article 18c; Act of 27 August 2004 on health care services financed from public funds (consolidated text: Dz.U. z 2025 r. poz. 1461): Article 79(1), Article 81(2f)(1)–(3), Article 81(2g), Article 81(2za); Act of 26 July 1991 on personal income tax (consolidated text: Dz.U. z 2026 r. poz. 592, as amended): Article 23(1)(58), Article 26(1)(2)(a), Article 26(13a), Article 30c(2)(1) and (2); Article 27b – repealed with effect from 1 January 2022; Act of 15 February 1992 on corporate income tax (consolidated text: Dz.U. z 2026 r. poz. 554, as amended): Article 1(3)(1).