ZUS in 2027: how much a JDG will pay and what to do before January

“How much ZUS will I pay from January?” — JDG owners ask this every autumn, and the answer is almost always the same: more. In 2027, full ZUS will exceed 2,000 zł a month for the first time — and that is social contributions only, without the health contribution.

Here is where the amounts come from, how much you will pay at each stage — from the start-up relief (ulga na start) to full ZUS — and what you can do before January.

Where the amounts come from

A JDG owner's contributions are not based on your income but on two state figures:

• the minimum wage — from 1 January 2027 it is 4,950 zł gross (4,806 zł in 2026). The government has already adopted it;
• the forecast average wage — the draft 2027 budget sets it at 10,033 zł. The Sejm is now debating the budget, so ZUS will announce the final amounts once it is passed.

We calculated the amounts below using current ZUS rates and these two figures. If the Sejm changes the average wage forecast, full ZUS will change too.

What a JDG will pay in 2027

Monthly social contributions (including voluntary sickness insurance, without the health contribution):

• Ulga na start (first 6 months of business) — 0 zł, you only pay the health contribution;
• Preferential ZUS (the next 24 months) — 469.85 zł (456.18 zł in 2026);
• Mały ZUS Plus — depends on income, from 469.85 zł to 1,904.66 zł;
• Full ZUS — 2,052.15 zł (1,926.76 zł in 2026). That is 125.39 zł more every month, or over 1,500 zł a year.

Full ZUS is calculated on a base of 6,019.80 zł (60% of the forecast average wage): pension 19.52%, disability 8%, sickness 2.45%, accident 1.67% and Labour Fund 2.45%. Preferential ZUS uses a base of 1,485 zł (30% of the minimum wage), without the Labour Fund.

Important: sickness insurance (chorobowe) is voluntary (about 147 zł on full ZUS). Without it you are not entitled to ZUS sickness benefit, so only drop it as a conscious choice.

The health contribution

The health contribution (składka zdrowotna) is always paid — during ulga na start, on preferential ZUS and on Mały ZUS Plus. Its year runs from 1 February to 31 January, so the new minimums apply from February 2027.

• Tax scale and flat tax — 9% (scale) or 4.9% (flat) of income, but no less than 9% of the minimum wage. It is 432.54 zł now and, under current rules, 445.50 zł from February 2027;
• Ryczałt (lump-sum tax) — a fixed amount depending on annual revenue: up to 60k, 60k to 300k and over 300k zł. ZUS will announce the 2027 amounts early in the year, as they depend on the average wage in Q4 2026.

What to do before January

1. Check which stage you are at. Work out when your ulga na start and 24 months of preferential ZUS end: from the following month your contributions will rise several times over.
2. Check if you qualify for Mały ZUS Plus. If your JDG's revenue for 2026 did not exceed 120,000 zł and you ran the business for at least 60 days, contributions can be based on half of your income. The relief can be used for up to 36 months within 60.
3. Don't miss the deadline. To pay Mały ZUS Plus from January, the documents must reach ZUS by the end of January. Miss it and the relief is lost for the whole year.
4. Plan your budget. Contributions are due by the 20th of the following month. So ZUS for January 2027 is due by 20 February.

Tip: on the tax scale and flat tax the health contribution depends on income, on ryczałt it does not. When choosing your tax form for 2027, calculate tax and the health contribution together, not separately.

How PhinanceX helps

• JDG accounting — from 300 zł a month: we calculate ZUS and taxes every month and remind you of deadlines;
• Accountant consultation — 300 zł: we check which relief you qualify for in 2027 and compare tax forms;
• Opening a JDG — free if we handle your accounting.

Your first consultation with a manager is free. Tell us what stage your JDG is at and we will suggest where to start.