The coming 2026 will bring a real revolution in the cost of conducting business in Poland. According to the latest forecasts of the Ministry of Finance, monthly social contributions to entrepreneurs will increase to the level nearly PLN 2000. This means an yearly burden of nearly PLN 24 thousand, even before the wellness contribution. For hundreds of thousands of the smallest companies, frequently operating on the border of profitability, specified a drastic increase may mean the request to close down the business. The automatic mechanics that binds contributions to the national average becomes a guillotine for Polish entrepreneurship. Experts are informing that without fundamental changes in the system, we are facing a wave of bankruptcy and serious consequences for the full economy.
Why the raise? Automatic mechanics guillotine for companies
The main origin of the avalanche burden increase is simply a mechanics that has been controversial for years. The amount of ZUS contributions for entrepreneurs is rigidly linked to the projected average wage in the economy. The Ministry of Finance provides that in 2026 the average wage will scope PLN 9656 gross. According to the regulations, the basis for the contribution is 60% of this amount, which is PLN 5793.60.
The problem is that this strategy completely ignores the financial realities of micro-enterprises. The owner of a tiny barbershop in a tiny town whose income is incomparably lower must pay the same contributions as a well-earned lawyer from a large metropolis. This shall be translated into specific, shocking amounts:
- Pension premium: PLN 1130.91
- Pension premium: PLN 463.49
- Disease contribution (voluntary): PLN 141,94
- Contribution to the Labour and Solidarity Fund: PLN 141,94
- Accident premium (average): PLN 96.76
The sum of these loads will be precisely 1975,04 PLN per month. That's over 200 zlotys more than the present. On a yearly basis, this means an additional cost of PLN 2,400, which for many companies may be the deciding amount for “to be or not to be”.
A contribution vacation is simply a trap? Government aid will not save budgets
In consequence to rising costs, the government introduced a alleged contribution vacation that allows entrepreneurs erstwhile a year to release monthly social contributions. Unfortunately, in the face of the upcoming increases, this solution turns out to be just a drop in the sea of needs, and even a trap for some.
Number analysis is ruthless. The usage of premium holidays in 2026 will save about 1975 PLN. This means that the entrepreneur will pay annually approximately PLN 21 700, alternatively of the full amount of nearly PLN 24,000. That's inactive more than he's paying right now. Moreover, the relief is not granted automatically. It requires a complex application, and any formal mistake may consequence in the failure of the right to be released and the necessity to pay back with interest. The popularity of the solution, which has already been submitted 1.3 million applications since November 2024, shows only the scale of desperation in the sector.
Wrong cost. This isn't the first and last raise.
The current situation is not a one-off incident, but an component of a long-term trend. In fresh years entrepreneurs have had to face a series of increases – first through a drastic increase in the minimum wage and then through a improvement of the wellness contribution, which made it dependent on income. Now they are hit by an automatic increase in social contributions.
Experts inform of a dangerous spiral. Higher contributions force companies to rise the prices of their services and products, which drives inflation. Higher inflation in turn leads to force on wage increases, including minimum wage. increasing salaries conquer the projected national average, which results again another increase in ZUS contributions. This self-propelled mechanics that most hits the weakest players in the market. It is besides worrying that government wage growth forecasts frequently turn out to be understated, which may mean that the final contribution amount in 2026 will be even higher.
The spine of the economy on the verge of a breakdown. What does this mean for Poland?
The tiny and medium-sized enterprises sector is the foundation of the Polish economy. It constitutes 99.8% of all companies in the country, employs over 6.8 million Poles and generates almost half of national GDP. Systemically raising the cost of business for this group is threatening the disastrous effects we will all feel.
The increase in ZUS contributions is only 1 problem. Entrepreneurs besides face advanced energy prices, material cost inflation and increasingly complicated and uncertain regulations. Cumulation of these factors makes many companies scope the limit of their endurance. Over the last 10 years, ZUS contributions have increased by more than 109%. No another social group has been burdened with specified a dynamic increase in public tributes.
The consequence may be the mass closure of tiny businesses and the progressive monopolization of the marketplace by large corporations, which absorb fixed costs much easier. This means little competition and higher prices for consumers. For local communities – occupation losses and slow extinction of tiny towns and villages that will lose their shops, workshops and service points.
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End of tiny companies in Poland? ZUS contributions will be launched to PLN 2000 per month
