ZUS Contributions of Entrepreneurs – General Rules

(January 1, 2020 until December 31, 2020)


Minimum social insurance contributions

(calculated based on the minimum contribution assessment base, i.e., PLN 3,136.20)

Type of insurance

Rate

Amount in PLN

Retirement

19.52%

612.19

Disability 

 8.00%

250.90

Sickness 

 2.45%

 76.84

Accident

x*

x*

* The interest rate of the contribution to work accident insurance is determined in accordance with the Ordinance of the Minister of Labor and Social Politics of November 29, 2002 (Journal of Laws of 2019, item 757). 

 

Health insurance contributions

The amount of 75% of the average monthly salary

 PLN 4,026.01 

Rate in %

9

Amount of contribution

PLN 362,34
Rate in % deductible from tax 7,75

The amount of the contribution deductible from tax 

PLN 312,02 

 

Contribution to the Labor Fund, Solidarity Fund and Guaranteed Employee Benefits Fund (FGŚP)

According to the Budget Act for 2020, the amount of contributions will amount to: for the Labor Fund - 2% of the calculation basis, Solidarity Fund - 0.45% of the calculation basis, and for the FGŚP - 0.10% of the calculation basis.

 

 

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