Self-Employed ZUS Contributions Calculator
Calculate ZUS social and health insurance contributions for self-employed individuals in Poland. Covers standard ZUS, small ZUS plus, and preferential (reduced) ZUS.
Current for 2026Methodology →
Health contribution calculator 2026 — Polish sole trader
Select your taxation form and enter your monthly income or annual revenue to calculate the health contribution due for your Polish sole-trader business. The calculator applies 2026 rules: 9% under the tax scale, 4.9% under flat tax, and fixed amounts under the lump-sum regime.
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How we calculate the health contribution
Tax scale: contribution = max(9% × monthly income; 9% × minimum wage). Flat tax: contribution = max(4.9% × monthly income; 4.9% × minimum wage). Lump-sum (ryczałt): fixed monthly amount depending on the annual revenue bracket — up to PLN 60,000; PLN 60,001–300,000; or above PLN 300,000. Annual settlement is based on actual annual income/revenue.
Example: PLN 8,000 income, flat tax
A sole trader on flat tax with PLN 8,000 monthly income pays 4.9% × 8,000 = PLN 392 health contribution. Over 12 months that is PLN 4,704. Under flat tax this amount is deductible from income (up to the annual cap of ~PLN 11,600), reducing the PIT base.
Frequently asked questions
Results are indicative and not tax or accounting advice. Rates and thresholds apply to 2026 and may change. Consult a tax adviser for your specific situation.
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