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The projected average monthly gross wage in the national economy in 2027 is to be PLN 9,971. Government estimates affect ZUS social insurance contributions, which may reach record levels next year. Exactly how much will they be under the current assumptions? Read on.
The projected average wage in 2027 is to be PLN 9,971
The draft “Multiannual Macroeconomic Assumptions for 2026–2030” shows that the government expects the projected average monthly gross wage in 2027 to rise to PLN 9,971.
For now, this is only an estimate that must be confirmed in the Budget Act for 2027. Even if the figure in that act is not identical, it will certainly be similar.
The current estimates can therefore already provide a good basis for preliminary forecasts of next year’s ZUS contributions. For full ZUS, these are calculated using 60% of the projected average wage for the year as the assessment base.
How much will entrepreneurs’ ZUS contributions be in 2027? Forecasts for full ZUS in 2027 based on government estimates — full ZUS for entrepreneurs from January 2027
Using the government’s projected average gross wage for 2027, we can easily calculate the likely assessment base for full ZUS contributions next year.
If nothing changes, it will be PLN 5,982.60, which in turn means the following full ZUS contributions:
- Pension contribution: PLN 1,167.80, calculated as 19.52% of the PLN 5,982.60 assessment base;
- Disability pension contribution: PLN 478.61, calculated as 8% of the PLN 5,982.60 assessment base;
- Voluntary sickness contribution: PLN 146.57, calculated as 2.45% of the PLN 5,982.60 assessment base;
- Accident contribution: PLN 99.91, calculated as 1.67% of the PLN 5,982.60 assessment base;
- Labour Fund and Solidarity Fund contribution: PLN 146.57, calculated as 2.45% of the PLN 5,982.60 assessment base.
The sum of these social insurance contributions is exactly PLN 2,039.46, which is PLN 112.70 higher than the sum of the same contributions in 2026. We can therefore say with considerable probability that, under full ZUS without reliefs and including voluntary sickness insurance, social insurance contributions will exceed PLN 2,000 in 2027, even without the health insurance contribution! This could come as quite a shock to some entrepreneurs.
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Contribution reliefs: start-up relief, preferential contributions and Mały ZUS Plus — how much will they be in 2027?
Taking the opportunity offered by today’s topic, we remind you that entrepreneurs meeting statutory conditions can still use ZUS contribution reliefs such as:
- Start-up relief, which provides a complete exemption from all social insurance contributions, except the health insurance contribution, for the first six calendar months of business activity;
- Preferential ZUS contributions, allowing lower contributions for a further 24 months;
- Mały ZUS Plus, intended exclusively for entrepreneurs whose business revenue in the previous year did not exceed PLN 120,000.
The assessment base for social contributions paid under preferential ZUS is 30% of the minimum wage for the year.
Since we already know that this amount will also rise in 2027, with the minimum wage from 1 January 2027 reaching PLN 4,950, next year’s preferential ZUS contributions will be:
- Pension contribution: PLN 289.87, calculated as 19.52% of the PLN 1,485 assessment base;
- Disability pension contribution: PLN 118.80, calculated as 8% of the PLN 1,485 assessment base;
- Voluntary sickness contribution: PLN 36.38, calculated as 2.45% of the PLN 1,485 assessment base;
- Accident contribution: PLN 24.80, calculated as 1.67% of the PLN 1,485 assessment base.
Next year’s preferential contributions will therefore cost entrepreneurs a total of PLN 469.85, instead of this year’s PLN 456.18. This will also be the minimum contribution calculation for Mały ZUS Plus, where the assessment base cannot be lower than 30% of the minimum wage or higher than 60% of the projected average monthly wage.
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Summary
ZUS contributions to rise in 2027 — increase forecasts based on government estimates
In 2027, ZUS social insurance contributions will rise and, provided the government’s estimates of the average wage in the national economy materialise, will total, including voluntary sickness insurance:
· Full ZUS: PLN 2,039.46;
· Preferential contributions: PLN 469.85;
· Mały ZUS Plus: from PLN 469.85 to PLN 2,039.46.
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