- ZUS Contributions of Employees
- Contributions to the FP (Labor Fund) and the FGŚP (Guaranteed Employment Benefit Fund)
- Health insurance contributions of entrepreneurs
- Social insurance contributions of entrepreneurs
Social insurance contributions of entrepreneurs
(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)
Type of insurance |
Rate |
Minimum contributionin PLN |
---|---|---|
Retirement |
19.52% |
916.35 |
Disability |
8.00% |
375.55 |
Sickness (voluntary) |
2.45% |
115.01 |
Accident |
x* |
x* |
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)
Type of insurance |
Rate |
Contribution in PLN
in the period
|
Contribution in PLN
in the period
|
---|---|---|---|
Retirement |
19.52% |
248.41 |
251.81 |
Disability |
8.00% |
101.81 |
103.20 |
Sickness (voluntary) |
2.45% |
31.18 |
31.61 |
Accident |
x* |
x* |
x* |
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.
Calculation basis: |
not lower than PLN 1,272.60 and not higherthan PLN 4,694.40 |
---|---|
Type of insurance:
|
The entrepreneurs calculate the contributions themselves based on the contribution calculation basis they have determined |
* 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.
The information provided at www.marciniuk.com and at the sub-websites constitutes neither a tax nor a legal opinion. It is of general character only and should not be viewed as related to any particular state of facts. Prior to undertaking any and all activities or omissions based on information included within the above websites, please contact our advisors.
Marciniuk & Partners as well as members of its Management Board, its employees and coworkers are not liable for any effects resulting from decisions made based on information presented within the above websites.