Running a business comes with many obligations towards ZUS (Social Insurance Institution). A business owner must pay contributions not only for employees but also for themselves. From the moment the business starts, the owner is, as a rule, compulsorily covered by social insurance – pension, disability and accident insurance – and by health insurance. There is, however, one contribution whose payment depends solely on the business owner's decision – sickness insurance.
Sickness insurance is the only voluntary social insurance for a business owner who is compulsorily covered by pension and disability insurance (Article 11 section 2 of the Social Insurance System Act). Joining this insurance gives the business owner the right to benefits in the event of incapacity for work and to maternity benefits. The decision to join can be crucial for financial security in difficult times
What sickness insurance for business owners is about
Sickness insurance belongs to the group of social insurance, but it stands out because it is voluntary. Unlike the other ZUS contributions, which are, as a rule, compulsory for people running a business, this form of protection remains a matter of each business owner's individual choice.
The main purpose of sickness insurance is to provide financial support when the business owner cannot work because of illness or other health reasons. The system works on the principle of social solidarity – the contributions paid form a fund from which benefits are paid to people in a difficult health situation.
Key features of sickness insurance:
- Voluntary contribution
- Protection against loss of income during illness
- Access to maternity benefits
- Possibility to opt out at any time
- 90-day waiting period for sickness benefit
Being covered by sickness insurance means you can apply for cash benefits for the period of incapacity for work. For the days for which benefit is due, the minimum base for social contributions is reduced proportionally, and for a whole month on benefit no social contributions are paid (Article 18 section 10 of the Social Insurance System Act) – the health insurance contribution remains due
It is worth stressing that sickness insurance is not available to all business owners. Only people compulsorily covered by pension and disability insurance have the right to join. This means that a business owner who also has a job paying at least the minimum wage, and whose business is not subject to compulsory social insurance, cannot use this form of protection.
Benefits available from sickness insurance
Joining voluntary sickness insurance gives the business owner access to cash benefits, two of which are the basic ones (the third, care allowance, is shown in the table below). Each of them serves a different purpose and is available in different life situations.
The first and most important benefit is sickness benefit (zasiłek chorobowy), paid in the event of incapacity for work due to illness. Its amount depends on the benefit base (average revenue from 12 months, Article 48 section 1 of the Sickness and Maternity Benefits Act) and on the cause of the incapacity, not on the length of the illness. This benefit partly replaces the earnings lost during illness. We explain how the sickness benefit base is calculated, step by step, in a separate article.
The second benefit is maternity benefit, which is paid in connection with the birth of a child, adoption or taking a child into care. This benefit is particularly important for female business owners who plan to start a family and want to keep financial stability during this important period of life.
| Type of benefit | Amount | Payment period | Conditions |
|---|---|---|---|
| Sickness benefit | 80% of the base | From day 1 of incapacity, up to 182 days | Incapacity for work |
| Sickness benefit | 100% of the base | From day 1 of incapacity, up to 182 days (up to 270 days during pregnancy) | Pregnancy, accident on the way to or from work, organ donation |
| Maternity benefit | 100% of the benefit base (70% for the parental leave period, or 81.5% for the whole period) | 20 weeks (standard) | Birth/adoption of a child |
| Care allowance | 80% of the benefit base | Up to 60 days a year | Caring for a sick child |
The key limitation concerns the waiting period for sickness benefit. You become entitled to it only after 90 days of uninterrupted voluntary sickness insurance (Article 4 section 1 point 2 of the Sickness and Maternity Benefits Act); before that, benefit is due only in exceptional cases, for example after an accident on the way to or from work. Maternity benefit has no waiting period – it is enough that the birth falls within the period of sickness insurance (Article 29 section 1)
This 90-day waiting period is meant to prevent abuse of the system and ensure its financial stability. Business owners planning to join sickness insurance should take this limitation into account in their business and personal decisions.
How to join sickness insurance
Joining voluntary sickness insurance requires filing the relevant application with ZUS. Although the procedure is relatively simple, it requires you to follow certain formalities and deadlines.
The basic document needed for registration is the ZUS ZUA form (registration for social and health insurance), on which you mark voluntary sickness insurance in the part of the form concerning the insurance for which the person is registered. When you join while already running a business, in ZUS practice you first file ZUS ZWUA (deregistration, code 600) and then a new ZUS ZUA with voluntary sickness insurance. We can file ZUS ZUA and ZWUA forms and monthly declarations for you — this is handled by our HR and payroll services.
Here is the detailed procedure for joining the insurance:
- Download or generate the ZUS ZUA form from the electronic system
- Fill in all required personal and business details
- Mark voluntary sickness insurance on the form
- Indicate the date from which the insurance is to start
- File the complete application at a ZUS office or send it electronically
- Wait for ZUS to confirm receipt of the registration
Documents required for the application:
- Completed and signed ZUS ZUA form
- When joining while already running a business – also ZUS ZWUA deregistering you from your current insurance
- Neither a copy of an identity document nor a certificate of business activity is required (ZUS has the business data from CEIDG, Central Register and Information on Economic Activity)
- Any documents confirming special entitlements
Sickness insurance cover starts from the date indicated in the application, but not earlier than the date the application is filed (Article 14 section 1 of the Social Insurance System Act). This means you cannot insure yourself retroactively, which matters when planning your health protection
Another important aspect is the possibility of opting out of sickness insurance. A business owner can decide to leave this insurance at any time by filing the relevant application. Remember, however, that rejoining will mean a new 90-day waiting period for sickness benefit, unless the break in insurance does not exceed 30 days (Article 4 section 2 of the Sickness and Maternity Benefits Act). The waiting period is easily confused with other periods, which we sort out in the benefit period versus the benefit base period.
Rules for paying sickness insurance contributions
Sickness insurance contributions are paid under the same general rules that apply to the other ZUS contributions. Knowing these rules is key to meeting your payment obligations correctly and avoiding possible penalties or interest.
The basic payment deadline is the 20th of the month following the month for which the contribution is due. This means that the contribution for January must be paid by 20 February at the latest, the contribution for February by 20 March, and so on.
If the 20th falls on a Saturday or a public holiday, the payment deadline automatically moves to the next working day. This gives payers the chance to pay on days when financial institutions are open.
Sickness insurance contributions must be paid by bank transfer, debiting a bank account. The exception is microentrepreneurs within the meaning of the Entrepreneurs' Law, who may also use postal orders
The form of payment matters for the efficiency of the whole process. Cashless payments ensure fast and secure transfer of funds and minimise the risk of delays or errors. Microentrepreneurs who can use postal orders have additional flexibility, although this form of payment may be less convenient and more time-consuming.
Table of contribution payment deadlines:
| Contribution month | Payment deadline | Notes |
|---|---|---|
| January | 20 February | Standard deadline |
| February | 20 March | Standard deadline |
| March | 20 April | Standard deadline |
| April | 20 May | Standard deadline |
| May | 20 June | Standard deadline |
| June | 20 July | Standard deadline |
Amount of the sickness insurance contribution in 2026
The amount of the sickness insurance contribution follows directly from the base for pension and disability insurance contributions. This keeps the whole social insurance system consistent and makes contributions easier to administer.
The contribution base for people running non-agricultural business activity is the amount declared by the business owner, which cannot, however, be lower than 60% of the projected average monthly wage in the national economy (Article 18 section 8 of the Social Insurance System Act; PLN 5,652 in 2026). This minimum base is meant to ensure an adequate level of insurance protection.
An important difference is a different upper limit of the base for the sickness contribution. Instead of the annual cap of thirty times the projected average wage, as for pension and disability contributions, the base for voluntary sickness insurance cannot exceed 250% of the projected average wage per month (Article 20 section 3 of the Social Insurance System Act; PLN 23,550 in 2026).
In 2026 the standard sickness insurance contribution (2.45% of the base) is PLN 138.47 per month. Business owners using preferential ZUS contributions in the first 24 months of business pay a contribution of PLN 35.32 per month
Preferential contributions for new business owners result from the possibility of using a reduced contribution base. In the first 24 calendar months from starting the business, the base may be as low as 30% of the minimum wage (PLN 1,441.80 in 2026), which significantly reduces the financial burden in the early period of running a business.
It is also important to understand how the contribution amount changes. The business owner reports the contribution base every month in the ZUS DRA declaration (monthly contribution return), so a higher base (and contribution) can be declared for any month. The minimum base in its new amount applies from 1 January to 31 December of the given year (Article 18 section 8 of the Social Insurance System Act).
Practical aspects of managing sickness insurance
Managing sickness insurance effectively requires not only knowledge of the rules but also a practical approach to planning and monitoring this form of protection. Business owners should regularly analyse their situation and adapt their decisions to changing circumstances.
The first step is to assess your individual risk and needs. Business owners doing physical work, exposed to contact with customers or working in stressful conditions may have a greater need for sickness protection. On the other hand, young, healthy people with access to private healthcare may judge this risk to be lower.
Factors affecting the decision to join the insurance:
- Type of business activity
- Health and age of the business owner
- Access to alternative forms of protection
- Financial situation and ability to bear the cost of contributions
- Family plans and the need for maternity benefits
An important element is also a financial analysis of costs and benefits. The annual cost of sickness insurance for a business owner on standard terms is PLN 1,661.64 in 2026 (12 × PLN 138.47). This amount should be compared with the potential losses from being unable to work and with the cost of alternative forms of protection.
Business owners should remember that they can suspend their business in the event of a long illness. Suspending the business releases you from paying ZUS contributions for the suspension period (Article 36a of the Social Insurance System Act), but it requires meeting certain formal conditions and may affect the continuity of the business
Long-term planning should also take into account changes in your personal and professional situation. Business owners planning to expand, hire their first employees or start a family should consider joining sickness insurance well in advance, remembering the 90-day waiting period.
Monitoring changes in the rules and contribution rates is just as important. Contribution amounts change every year as the bases are indexed, and the rules may be amended by the legislator. Following these changes regularly lets you plan business costs optimally.
Comparison with other forms of protection
ZUS sickness insurance is not the only form of financial protection available in case of incapacity for work. Business owners have access to various alternative solutions, and analysing them can help you make the best decision.
Private sickness insurance offered by insurance companies is often more flexible in terms of conditions and benefit amounts. It may include shorter waiting periods, higher benefit amounts or additional benefits, such as covering the cost of treatment or rehabilitation.
Another option is your own savings set aside to cover costs during a period of incapacity for work. This form of protection requires financial discipline and an adequate level of income, but it gives you full control over the funds and how they are used.
| Form of protection | Advantages | Disadvantages | Annual cost |
|---|---|---|---|
| ZUS insurance | Stable benefits, legal protection | 90-day waiting period | PLN 1,661.64 (2026) |
| Private insurance | Flexible terms, faster payouts | Premium depends on age and scope, exclusions | Depends on the offer |
| Own savings | Full control, no contributions | Requires discipline, inflation risk | Variable |
| No protection | No contribution costs | Full financial risk | PLN 0 |
A business owner running a consultancy systematically set aside an amount equal to the ZUS sickness contribution every month for 5 years. When he fell seriously ill for a long time, the savings he had built up let him cover his living costs during recovery, and he could use the remaining funds to develop the business after returning to health.
There are also important differences in benefit payment procedures. ZUS insurance requires following strict procedures, submitting specific medical documents and may involve checks. Private insurance may offer simpler procedures, but at the same time apply stricter criteria for assessing claims.
Long-term cost analysis also needs attention. ZUS contributions are indexed every year in line with the growth of the average wage, whereas private insurance premiums may rise depending on the insured person's age, health or claims statistics.
Impact on tax and financial planning
Sickness insurance has a significant impact on the overall financial planning of the business. Contributions to this insurance, like the business owner's other own social contributions, can be deducted from income or included in tax-deductible costs (Article 26 section 1 point 2 of the PIT Act), which reduces the tax base.
For business owners on the tax scale (12% and 32%) or the flat 19% tax (podatek liniowy), ZUS contributions, including sickness contributions, reduce the income tax base. This means the real cost of the sickness contribution is lower than its nominal value, which should be taken into account in financial analyses.
Business owners taxed under the flat-rate tax on recorded revenue (ryczałt) deduct social contributions, including the sickness contribution, from revenue (Article 11 section 1 of the Flat-Rate Income Tax Act). The tax benefit therefore depends on the ryczałt rate and may be lower than on the tax scale, which is worth considering when assessing whether sickness insurance pays off.
Cash flow planning should take into account paying sickness contributions on time. Late payments result in default interest, and contribution debt exceeding 1% of the minimum wage on the day the right to benefit arises suspends payment of the benefit until the debt is paid; if the debt is not paid within 6 months, the right to benefit expires (Article 2a of the Sickness and Maternity Benefits Act). Paying contributions regularly is key to keeping your insurance protection
Integration with accounting systems requires the appropriate set-up of accounts and recording procedures. Sickness contributions should be correctly classified as operating costs, and they should be recorded in the period to which they relate.
Liquidity considerations are particularly important for small businesses. The monthly cost of the sickness contribution can be a significant burden on the budget, especially during seasonal drops in revenue or when customers have payment difficulties.
Procedures for sickness benefits
Using sickness insurance effectively requires knowing the procedures for applying for benefits. Preparing the documents properly and meeting the deadlines is crucial for receiving the benefits you are entitled to.
The first step in the event of incapacity for work is to obtain the appropriate medical certificate. The doctor issues it electronically (sick leave, L4, e-ZLA) and sends it to ZUS; the document states, among other things, the period of incapacity for work.
The procedure for applying for sickness benefit involves the following stages:
- Obtaining a medical certificate of incapacity for work
- Completing the ZUS Z-3b payer's certificate (for people running a business) or the ZUS ZAS-53 application
- Attaching all required documents confirming the right to the benefit
- Filing the complete documents with ZUS (via PUE ZUS / eZUS, the ZUS online platform, or at an office) within the required deadline
- Waiting for the ZUS decision on granting the benefit
- If the decision is positive – receiving the first benefit payment
The deadlines for applications are strictly set by law. The claim for payment of sickness benefit expires 6 months after the last day of the period for which the benefit is due (Article 67 section 1 of the Sickness and Maternity Benefits Act). Missing this deadline may result in losing the right to the benefit.
Documents required for the benefit application:
- Completed and signed ZUS Z-3b form (or ZUS ZAS-53 application)
- e-ZLA medical certificate (paper only exceptionally)
- Documents confirming the applicant's identity (when filing at an office)
- Any additional medical documents
- Details of the contribution base (reported on ZUS Z-3b)
ZUS checks may include verifying actual incapacity for work through medical examinations ordered by ZUS. If you prevent such an examination, the medical certificate becomes invalid from the day after the set date, and ZUS issues a decision that you are not entitled to benefit for the further period (Article 59 sections 6 and 10 of the Sickness and Maternity Benefits Act)
The amount of sickness benefit paid depends on the benefit base and the cause of incapacity for work. The benefit is 80% of the base for the whole period of incapacity for work, and 100% of the base, among others, during pregnancy and after an accident on the way to or from work (Article 11 of the Sickness and Maternity Benefits Act). In certain situations, there is also sickness benefit after employment ends.
A female business owner running a hair salon joined sickness insurance in January. In May of the same year she had an accident resulting in a broken arm and 6 weeks of incapacity for work. Thanks to sickness insurance she received benefit of 80% of her contribution base, which let her cover basic living costs and partly finance the costs of running the salon during her absence.
