Voluntary sickness insurance for entrepreneurs


A person running a business is not compulsorily covered by sickness insurance. However, entrepreneurs have the right to decide on voluntary contributions. Do you know how to register the entrepreneur's voluntary sickness insurance? Find out by reading our article!

Voluntary sickness insurance - application

An entrepreneur who decides to take out voluntary social insurance must report this fact to ZUS on the ZUS ZUA form in part VIII on voluntary social insurance, filling in fields 05 and 06.

On the date entered in field 06, the entrepreneur becomes subject to voluntary sickness insurance, however, this cannot be earlier than the date of submitting the application.

Contribution amount for voluntary social insurance

The basis for the calculation of sickness insurance contributions is the calculation basis for the disability and retirement pension insurance contributions. The basis for the contribution is the declared amount, which may not be lower than:

  • 30% of the minimum wage - in the case of using the tax relief for new entrepreneurs,

  • 60% of the forecast average remuneration, which was adopted to determine the amount of the reduction of the annual basis for the calculation of old-age and disability pension contributions - in the case of payment of contributions from the standard base, the so-called large ZUS.

Pursuant to the provisions of Art. 20 paragraph 3 of the Insurance Act, the basis for assessing contributions may not exceed 250% of the average monthly remuneration that was achieved in the previous quarter, if the entrepreneur is subject voluntarily to sickness insurance.

Voluntary sickness insurance is paid in the amount of 2.45% of the declared basis of assessment of social insurance contributions.

Voluntary sickness insurance - payment of premiums

Entrepreneurs who have decided to be subject to voluntary sickness insurance are required to pay the premium within strictly defined deadlines.

An entrepreneur operating as a natural person, if he pays contributions only for himself, is obliged to make the payment by the 10th day of the following month. If the entrepreneur employs employees, this period is extended to the 15th day of the following month.

If the premium payment deadline falls on a statutory holiday, the premium payment deadline is automatically transferred to the next business day.


Entrepreneurs are required to pay contributions by bank transfer from the payer's bank account. Taxpayers with the status of micro-entrepreneurs (pursuant to Article 104 of the Act on freedom of economic activity) may pay the contribution by postal order.


The date of payment shall be the date on which the payer's bank account is debited on the basis of the transfer order.

When does the entrepreneur's voluntary sickness insurance end?

If you are covered by voluntary sickness insurance, remember that it ends:

  • on the date of termination of the title to be subject to this insurance,

  • on the date indicated in the application for voluntary insurance only, not earlier than on the day of submitting the application.

Deregistration from voluntary sickness insurance should be made on the ZUS ZWUA form, remember that the date indicated in the application should be the same as the date of deregistration from accident, disability and retirement insurance.


Voluntary sickness insurance also ceases on the first day of the month if the insurance premium has not been paid on time.

Return to voluntary sickness insurance

Entrepreneurs who were excluded from voluntary sickness insurance due to the failure to pay the premium on time have the option of maintaining the insurance continuity. For this purpose, it is necessary to apply to the Social Insurance Institution for consent to pay the overdue contributions after the deadline.

The application should be submitted to the local unit of the Social Insurance Institution competent for the place of residence of the entrepreneur. It is necessary in the application to provide the reason for not paying the premium on time.

ZUS examines each case individually, taking into account both the reason for not paying the premium and the fact:

  • whether the taxpayer has tax arrears,

  • whether it is the first delay or the next.

The number of submitted sick leaves is also an important aspect.

The decision of ZUS is binding for the insured. If ZUS does not agree to pay the premium after the deadline, the insured is not entitled to appeal to the court in this matter.