Since 2026, one-man business activity will become much more expensive. Government forecasts that monthly contributions to the Social safety Office will exceed the level 1970 PLN, which means almost all year 24 1000 PLN social safety costs only. For many micro-entrepreneurs, especially those operating in low margin industries, this may prove to be a critical moment, threatening the continued functioning of companies.
The basis of increases is the rising minimum wage and average wage
The increase in contributions stems straight from the expanding basis of their dimension, which is linked to the average wage in the economy. According to the Ministry of Finance data, in 2026 the average gross remuneration is expected to amount to 9656 zł, and a contribution basis of 60% of this value will be calculated from this amount, i.e. about PLN 5793.60.
On this basis, entrepreneurs will gotta pay their monthly pension contributions (PLN 1130.91), pension (PLN 463.49disease (PLN 141,94), accident (PLN 96.75) and the Labour Fund (PLN 141,94). full gives it 1975,03 zł without a wellness contribution that is calculated separately and depends on the form of settlement.
Small entrepreneurs trapped in rising costs
For large companies, an increase of about 170 PLN per period may be a substance of burden, but for thousands of micro-entrepreneurs, freelancers, craftsmen and tiny service providers, any increase in costs is simply a serious challenge. Industries specified as tailoring, hairdressing, hydraulics or another low-margin services will be forced to rise prices, reduce costs or even consider ending business.
Contribution holidays – is this a real relief?
The government is considering introducing the alleged "contribution holidays" – a one-off monthly waiver of contributions during the year. Theoretically, this could reduce yearly loads to around PLN 21,725which inactive remains higher than current contributions (about PLN 21 287).
The problem is that this mechanics is unclear, with discretion and bureaucracy. Entrepreneurs are not certain that they will actually benefit from the relief, and any hold in payments or deficiency of a proposal may lead to a build-up of arrears and an increase in debt to the Social safety Office.
The upward trend of contributions continues – prospects for the following years
History shows that the increase in operating costs is simply a continuous process. fresh years have brought evidence increases in minimum wage and changes in the wellness premium that have increased the burden on entrepreneurs. In 2024, the minimum wage increased more than the union advocated, which may propose that the forecasts for 2026 could besides be understated and actual contributions even higher.
Risk to SMEs and local communities
Small and micro-enterprises are a pillar of the Polish economy. They employment millions of Poles, make a large part of GDP and play a key function in local communities, providing services and products where large corporations do not reach.
A dramatic increase in costs can lead to a massive closure of economical activities, which in turn will negatively affect the labour market, local markets and quality of life in many regions.
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Financial drama of entrepreneurs in 2026. ZUS contributions exceed PLN 1900
