ZUS Contributions of Entrepreneurs – Preferential Rules

(January 1, 2020 until December 31, 2020)


Minimum social security contributions for persons paying them from the “reduced” contribution basis (calculated from the basis for the calculation of contributions in the amount of PLN 780,00)

Type of insurance

Rate

Minimum contribution

in PLN

Retirement

19.52%

152.26

Disability 

 8.00%

62.40

Sickness (voluntary)

 2.45%

19.11

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). 

 

Social insurance contributions for persons paying the so-called „small ZUS”

The basis for calculating social insurance contributions shall be determined by the entrepreneur himself, by multiplying the average monthly revenues from non-agricultural business activity obtained in 2019 (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 2020 is 0.4825.

 

Calculation basis:

not lower than PLN 780.00 and not higher than PLN 3,136.20

Type of insurance:

 

  •  retiremen (rate 19.52%)
  •  disability (rate 8%)
  •  sickness (rate 2.45%)
  •  accident (rate x*)
 The entrepreneur calculates the contributions on his own based on the contribution calculation basis he has determined himself 

* For remitters declaring no more than 9 insured to the accident insurance, the interest rate of the accident insurance premium is 1.67% of the calculation basis. 

 

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

 

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