The minimum social insurance contributions for sole proprietors in Poland increased by 8.6% in 2026, reaching 1926.76 PLN monthly, including the Fundusz Pracy and Fundusz Solidarnościowy.

In 2026, the base for calculating social insurance contributions rose due to the projected average national wage increase. This adjustment resulted in a fixed monthly social insurance cost of 1926.76 PLN for sole proprietors on general tax rules, covering pension, disability, accident insurance, and contributions to labor and solidarity funds.