Poland's 2026 ZUS reforms let self‑employed take a contribution holiday and raise health fees

From 2026, Polish self‑employed may apply for a one‑month ZUS contribution holiday, saving up to 1,926 PLN if they pay the full social insurance base, or 1,788 PLN without the voluntary sickness contribution. The request must be submitted electronically through eZUS in the month preceding the desired holiday. Eligibility is limited to business owners registered in CEIDG, civil‑law partners and certain court officials, with no more than ten insured persons in the enterprise.

At the same time, the monthly health insurance contribution for self‑employed persons will rise to 830.58 PLN in 2026, regardless of the chosen tax form (scale, linear, ryczałt, or card). The increase applies to all individuals liable for mandatory social and health insurance, including partners of civil, general, and limited partnerships.