(January 1, 2024 until December 31, 2024)

Minimum social security contributions 

(calculated from the minimum contribution calculation basis in the amount of PLN 4,694.00)

Social insurance contributions of entrepreneurs – preferential rules (“reduced” basis)

Minimum social security contributions for entrepreneurs paying them from the “reduced” contribution assessment basis, i.e. from 30% of the minimum remuneration (in the period 1.01. - 30.06.2024 the contribution assessment basis is PLN 1,272.60, in the period 1.07. – 31.12.2024 the contribution assessment basis is PLN 1,290.00)

Social insurance contributions of entrepreneurs – preferential rules (so-called „small ZUS”)

The basis for calculating social insurance contributions shall be determined by the entrepreneurs themselves, by multiplying the average monthly income from non-agricultural business activity obtained in 2023 (determined in accordance with Article 18c item 4 of the Act on Social Insurance System) by a certain coefficient. The value of the coefficient for 2024 is 0.5.

* For payers applying for accident insurance for not more than 9 insured persons, the percentage rate of the accident insurance contribution is 1.67% of the calculation basis. 

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