Polish ZUS Calculator 2026 for JDG (sole proprietors)
Choose ZUS type and see exact breakdown of social, health and labour fund contributions. Updated for 2026 — new flat-rate health contribution reform.
Monthly breakdown
Pension (19.52%)—
Disability (8%)—
Sickness (2.45%)—
Accident (~1.67%)—
Labour Fund (2.45%)—
Health—
Total to ZUS—
Indicative calculator. 2026 rates, base aligned with average wage projection.