Can I opt out of ZUS as self-employed?

Partly. New sole traders get a 24-month 'Ulga na start' relief from social contributions, then pay a reduced 'Mały ZUS Plus' for 24 months, before full contributions.

Does ZUS include health insurance?

No. Health insurance (NFZ/składka zdrowotna) is separate and collected by ZUS on behalf of NFZ.

ZUS Contributions Explained

What ZUS is, what comes off your payslip, and how self-employed people pay social insurance in Poland.

Updated 2026-01-20 · 1 min read

What ZUS is

ZUS (Zakład Ubezpieczeń Społecznych) collects social insurance: pension (emerytalna), disability (rentowa), sickness (chorobowa), and accident (wypadkowa) contributions.

On an employment contract

From your payslip (employee share):

Pension 9.76%, disability 1.5%, sickness 2.45%, health 9%.
The employer pays a matching pension/disability/accident share.

Self-employed (JDG)

Full ZUS is ~1500–2000 PLN/month (social + health), after reliefs end.
Ulga na start: first 24 months, only health insurance due.
Mały ZUS Plus: next 24 months at a reduced base.
Full ZUS applies once your revenue exceeds thresholds or time limits.

Health insurance (NFZ)

The składka zdrowotna funds public healthcare. For employees it is 9% of pay; for sole traders it depends on the tax form (flat ~9% of income or a fixed monthly amount under ryczałt).

Why it matters

ZUS contributions build your pension and unlock sick/maternity benefits. Keep records; gaps reduce future pension.

FAQ

Can I opt out of ZUS as self-employed?: Partly. New sole traders get a 24-month 'Ulga na start' relief from social contributions, then pay a reduced 'Mały ZUS Plus' for 24 months, before full contributions.
Does ZUS include health insurance?: No. Health insurance (NFZ/składka zdrowotna) is separate and collected by ZUS on behalf of NFZ.

This article is informational and not legal advice. Always confirm with the relevant authority.