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What types of social insurance contributions the entrepreneur pays to the Social Insurance Institution (ZUS)

If you run a business, you have to pay contributions to the Social Insurance Institution (ZUS). Read what types of contributions you have to pay for yourself and what types of contributions you have to pay for your employees, as well as on what base the contributions are calculated.

Which entrepreneurs have to pay contributions to the Social Insurance Institution (ZUS)

You have to pay contributions to the Social Insurance Institution if you are:

  • an entrepreneur registered with CEIDG including a partner in a Civil Code partnership
  • a partner in a single-member limited liability company
  • a partner in a general partnership, limited partnership or in a partnership
  • a freelancer
  • a creator or an artist
  • in charge of a public or non-public school or form of pre-school education.

There are certain exceptions to this rule. If you engage in business activity, you will not pay contributions in a situation of concurrence of insurance, i.e. when you have other titles to insurance, for example, you are working at the same time as a full-time employee.

Read what is a concurrence of insurance.

Important! As of 1 January 2022, there are three time limits for the payment of contributions and the submission of settlement documents:

  • by the 5th day of the following month – for budgetary units and local government budgetary establishments
  • by the 15th day of the following month – for payers of contributions with legal personality
  • by the 20th day of the following month – for other contribution payers.

What types of contributions the entrepreneur settles for and pays for themselves

As an entrepreneur, you must settle and pay contributions for yourself to the Social Insurance Institution as follows:

  • social security, of which:
  • old-age pension, disability and accident insurance are compulsory,
  • sickness insurance is voluntary,
  • Labour Fund (FP) and Solidarity Fund (FS),
  • health insurance.

Important! Contributions to the Labour Fund and the Solidarity Fund do not apply to you if you pay contributions on a preferential base, i.e. on 30% of the minimum wage, and this is your only title to compulsory old-age pension and disability insurance.

Social insurance, contributions to the Labour Fund and the Solidarity Fund

Entrepreneurs who are setting up a business or who have a low income are entitled to reliefs that allow the contribution paid to the Social Insurance Institution to be lower than the standard one.

Therefore, before you start paying contributions to the Social Insurance Institution, check whether you are entitled to a relief. Read:

If you are not entitled to any relief, you must pay social insurance contributions on a basis of no less than 60% of the predicted average monthly salary.

The minimum base on which contributions are calculated in 2022 is PLN 3,553.20.

The contribution rates for old-age pension, disability, sickness and accident insurance are expressed as a percentage and are as follows:

  • for old-age pension insurance – 19.52% of the base,
  • for disability insurance – 8.00% of the base,
  • for sickness insurance – 2.45% of the base,
  • for accident insurance: the rate varies and depends on the number of insured persons and the industry in which the company operates.

As of 1 April 2021, the contribution rate for accident insurance is between 0.67 and 3.33% of the accident insurance base.

The accident insurance contribution for a company hiring up to nine employees is 1.67%.

Percentage rates for accident contribution have increased for certain groups of activities. These include the following categories: Fishing, Furniture manufacturing, Postal and courier activities, Beverage manufacturing, Tobacco manufacturing, among others.

Check:

  • The list of all activities with the rate in force from 1 April 2021.
  • How to determine the accident insurance contribution.

In addition, you pay a contribution to the Labour Fund and the Solidarity Fund of 2.45% of the base in total.

Remember! You can declare a higher base and pay higher contributions to receive higher benefits in the future, primarily with regard to old-age pension or disability benefits.

Find out what types of contributions will be paid in 2022 by an entrepreneur who registers no more than nine insured persons for accident insurance with a minimum contribution base, i.e. 60% of the predicted average monthly salary.

2022

[PLN]

Minimum contribution base (60% of the projected average monthly salary)

3,553.20

Old-age pension contribution (19.52%)

693.58

Disability contribution (8.00%)

284.26

Sickness contribution (voluntary) (2.45%)

87.05

Accident contribution from 1 April 2021 (1.67%)

59.34

Contribution to the Labour Fund and the Solidarity Fund (2.45%)

87.05

Total (without health contribution)

1,211.28

Note! An entrepreneur does not have to pay the Labour Fund and the Solidarity Fund contribution for themselves if they:

  • are entitled to benefit from reduced insurance security contributions on a preferential base; in this case, the social insurance contribution base is 30% of the gross minimum salary,
  • have attained the age of 60 in the case of men or 55 in the case of women.

Health insurance

You must add the health insurance contribution to the above amounts.

How much is the health contribution

From 2022 onwards, the amount of your health contribution depends on the form of taxation you choose and the amount of your income.

If you settle your income tax on general principles (according to the tax scale), your health insurance contribution is 9% of the contribution base (business activity income).

If you settle your personal income tax as a flat rate tax (19%), you will pay a health contribution of 4.9% of the contribution base (business activity income).

Important! If you settle on general principles (according to the tax scale) or on a flat-rate basis and your income in a given month is lower than the minimum salary applicable for the year, the amount of the health contribution for that month will be 9% of the minimum salary.

The minimum wage in 2022 is PLN 3,010 gross. This means that the minimum health contribution in 2022 will be PLN 270.90.

If you settle your income tax with a lump-sum tax on registered income, your monthly health contribution will be 9% of the lump-sum base. In 2022, this will be between PLN 380.00 up to PLN 950.00, depending on your income.

If you are paying a fixed amount tax (settlement in the form of the so-called “tax card”), then the base for your health insurance contribution will be the minimum salary in force for the year, and the health contribution in 2022 will be PLN 270.90 per month.

In addition, from 2022 onwards, entrepreneurs will have to settle their health contribution annually.

The annual base for the health contribution is the income from your business activity for a given calendar year, understood as the difference between revenues and tax-deductible costs less the contributions for old-age pension, disability, sickness and accident insurance if they have not been included in tax-deductible costs.

If, after the annual settlement, it turns out that:

  • you have paid higher health contributions than the annual health insurance contribution set for the annual health insurance contribution base – you can claim a refund on account of the overpayment,
  • the amount of health insurance contributions you have paid is less than the annual contribution - you must pay the difference.

In the case where entrepreneurs settle on general principles (according to the tax scale) or on the basis of the flat rate tax, if the annual contribution base is lower than the product of the number of months in the year when the entrepreneur was subject to health insurance and the minimum salary, the entrepreneur will be subject to the minimum annual contribution base.

In 2022, the minimum annual contribution base will be PLN 36,120.00.

Example

Jan runs a one-person business and was subject to health insurance for 6 months in 2022. His accountant informed him that, taking into account his revenue, deductible expenses and contributions, his annual income was PLN 17,500. As the amount of PLN 17,500 is lower than the minimum annual contribution base (6 x 3,010 = PLN 18,060), Jan will be subject to the minimum base.

Read more about the principles for setting the amount of the health contribution.

When the entrepreneur does not have to pay a health contribution for themselves

The entrepreneur does not have to pay the health contribution for themselves if the entrepreneur:

  • receives an old-age pension or a disability pension and whose old-age pension or disability pension does not exceed the minimum salary per month, and pays income tax on their business activity in the form of a tax card,
  • is a person with a moderate or significant degree of disability who pays income tax on their business activity in the form of a tax card,
  • receives an old-age pension or a disability pension whose old-age pension or disability pension does not exceed the minimum salary per month and whose monthly revenues from their business activity do not exceed 50% of the amount of the lowest old-age pension,
  • receives a maternity allowance which does not exceed the amount of parental benefit per month,
  • is a person with a moderate or significant degree of disability who receives monthly revenues from their business activity which do not exceed 50% of the amount of the lowest old-age pension,
  • is an employee and pays contributions on the base no higher than the minimum salary, who receives monthly revenues from their business activity in an amount not exceeding 50% of the minimum salary and pays income tax in the form of a lump sum on registered income.

Relief for new and small entrepreneurs

Relief for starting a business

The Relief for starting a business exempts you from paying social insurance contributions (old-age pension, disability, accident) and contributions to the Labour Fund and the Solidarity Fund for six full months after starting your business.

If the Relief for starting a business is applicable to you, for 6 months you will only pay health insurance contributions.

Remember, however, that applying the Relief for starting a business means that you do not pay contributions to your future old-age pension or disability pension. You will also not receive any benefits in the event of sickness or accident because you are not covered by social security insurance.

Read more about the Relief for starting a business.

If you are just starting your business but wish to ensure your entitlement to benefits such as sickness benefit, you can opt out of the Relief for starting a business and pay reduced contributions, on a preferential base, for two years.

Contributions on a preferential base for 24 months

If you apply this relief, you pay contributions for the full 24 months on the amount that you declare, but no less than 30% of the minimum salary.

It is compulsory for you to register for health insurance and pay a health insurance contribution.

If you apply contributions on a preferential 30% base, then – unlike with the Relief for starting a business – you are insured (only sickness insurance is voluntary).

Remember! Lower social insurance contributions will affect, among other things, the amount of voluntary sickness insurance benefits to which you are entitled (sickness benefit, rehabilitation benefit, maternity benefit, care allowance).

Entrepreneurs who pay preferential contributions to the Social Insurance Institution do not have to pay contributions to the Labour Fund and the Solidarity Fund. Contributions to these funds are established on an amount equal to the minimum salary during the month. As the contribution base is 30% of the gross minimum salary, the amount of contributions to the Labour Fund and the Solidarity Fund is not established.

Example calculation of contributions on a preferential base:

2022

[PLN]

Contribution base (30% of the gross minimum salary)

903

Old-age pension contribution (19.52%)

176.27

Disability contribution (8.00%)

72.24

Sickness contribution (voluntary) (2.45%)

22.12

Accident contribution from 1 April 2021 (1.67%)

15.08

Total (without health contribution)

285.71

* In the table, the contribution amount is calculated for an interest rate of 1.67. Such an accident insurance contribution is paid by companies that registered for accident insurance an average (monthly) of no more than nine persons in the previous calendar year.

Remember! You must add the health insurance contribution to the above amounts.

Read more about reduced contributions on a preferential base.

Small ZUS Plus

Small ZUS Plus means lower social insurance contributions, proportional to your income, for small entrepreneurs. The solution may be used by persons whose revenue in 2021 from non-agricultural business activity for the entire previous year did not exceed PLN 120,000.

To be eligible for Small ZUS Plus, you also had to run your business for no less than 60 calendar days in the previous calendar year.

In the Small ZUS Plus solution, the contribution base:

  • may not be less than 30% of the minimum salary and
  • may not be higher than 60% of the predicted average monthly salary.

Calculate the base for old-age pension and disability pension contributions for natural persons running a business on a smaller scale.

Read:

What types of contributions an entrepreneur pays for their employee

If you hire employees, you must pay the following contributions for them:

  • social insurance: old-age pension, disability, accident, sickness,
  • health insurance,
  • Labour Fund (FP) and Solidarity Fund (FS),
  • Guaranteed Employee Benefits Fund (FGŚP),
  • Old-age Bridging Pension Fund (FEP) – if you employ employees who were born after 31 December 1948, work in special conditions or perform work of a special nature.

The contributions payable for the employee, defined as a percentage of the base, are as follows:

  • for old-age pension insurance – 19.52% of the base,
  • for disability insurance – 8.00% of the base,
  • for sickness insurance – 2.45% of the base,
  • for accident insurance – the rate varies and depends on the number of insured persons and the industry in which the company operates. As of 1 April 2021, the contribution rate for accident insurance is between 0.67 and 3.33% of the accident insurance base. The accident insurance contribution for a company hiring up to nine employees is 1.67%.

In other cases, the amount of the contribution is determined on the basis of the determination of the risk group – see: How to determine the accident insurance contribution.

The health contribution is 9% of the health insurance contribution assessment (this is a different base than in the case of social insurance).

Read what is an employee’s contribution base.

You do not have to pay contributions to the Labour Fund, the Solidarity Fund and the Guaranteed Employee Benefits Fund if:

  • you conduct non-agricultural business activity and employ people exclusively on a mandate contract basis,
  • the employee earns less than the minimum salary (in 2022 it amounts to PLN 3,010),
  • the employee is a woman who has attained the age of 55 or a man who has attained the age of 60, regardless of their income,
  • the employee returns after maternity or child care leave, in which case the employer is entitled to exemption from paying the Labour Fund (FP), Solidarity Fund (FS) and Guaranteed Employee Benefits Fund (GGŚP) for 36 months,
  • the employee has attained the age of 50 and is employed under an employment contract, and prior to employment the employee was registered as unemployed for more than 30 days – in this case, the employer is entitled to exemption from paying the Labour Fund (FP), Solidarity Fund (FS) and Guaranteed Employee Benefits Fund (GGŚP) for a period of 12 months,
  • you employ unemployed persons, referred to work from the labour office, who are under 30 years of age on the employment commencement date – in such a case, the employer is entitled to exemption from paying the Labour Fund (FP), Solidarity Fund (FS) and Guaranteed Employee Benefits Fund (GGŚP) for a period of 12 months, calculated from the first month following the conclusion of the employment contract.

Important! When working with a person on the basis of a mandate contract, you incur the same costs as with an employment contract, unless the employee is covered by social insurance under other titles in another enterprise.

Read how much it costs to employ an employee on the basis of a mandate contract.

What is an employee’s contribution base

The base for an employee’s social insurance contributions, i.e. the amount on which the contribution percentage is calculated, is the gross salary including all monetary allowances. Among other things, salary for periods of incapacity for work due to sickness or isolation due to an infectious disease, benefits from sickness and accident insurance and rehabilitation benefit are not included in the contribution base.

If the salary is determined otherwise than by an amount, for example, by commission, by hourly rate, by work at piece rates, the base for social insurance contributions is the declared amount, no less than the amount of the minimum salary.

Note! There is a limit of 30 times when paying contributions to the Social Insurance Institution. This means that the annual contribution base for the employee’s old-age pension and disability pension insurance in a given calendar year cannot be higher than an amount equivalent to 30 times the predicted average monthly salary in the national economy for the calendar year.

In 2022, the maximum amount of the contribution base for old-age pension and disability pension insurance contributions cannot exceed PLN 177,660.

The above limit applies exclusively to the old-age pension and disability pension insurance contributions. It does not apply to:

  • other social insurance – accident and sickness insurance,
  • health insurance,
  • contributions to the Labour Fund, the Solidarity Fund and the Guaranteed Employee Benefits Fund.

Read how to determine the base for social insurance contributions for employees.

Note! The 30-times limit does not apply to the employee’s health insurance contribution.

How much is paid to the Social Insurance Institution (ZUS) by the employer and how much by the employee – an example of settlement

Social insurance contributions are financed either by the employee and the employer, or by the employee alone or the employer alone.

See the principles for the distribution of financing contributions in 2022.

Type of contribution

Financed by the employee

Financed by the employer

Total

Old-age pension

9.76%

9.76%

19.52%

Disability

1.50%

6.50%

8%

Health

9%

-

9%

Sickness

2.45%

-

2.45%

Accident

-

from 0.67% to 3.33%

from 0.67% to 3.33%

Labour Fund

-

2.45%

2.45%

Guaranteed Employee Benefits Fund

-

0.10%

0.10%

Remember! If your employee is on child care leave or is receiving maternity benefit, old-age pension, disability and health insurance contributions are financed entirely by the state budget. You are still obliged to calculate these contributions even though you are not the payer.

Find out what will be the amount of the contribution paid by the employer and the employee, who earns PLN 3,500 gross based on the employment contract.

Contribution charges financed by the employee

[PLN]

Part of the old-age pension contribution financed by the employee

9.76% x 3,500

341.60

Part of the disability contribution financed by the employee

1.5% x 3,500

52.5

Employee-financed sickness insurance contribution

2.45% x 3,500

85.75

Salary base for income tax and the calculation of the health insurance contribution

item 1 - item 2 - item 3 - item 4

3,020.15

Health insurance contribution paid by the employee (collected by the employer)

9% x PLN 3,020.15

271.81

Contribution charges financed by the employer

Part of the old-age pension contribution financed by the employer

9.76% x 3,500

341.60

Part of the disability contribution financed by the employer

6.50% x 3,500

227.50

Employer-financed accident insurance contribution

1.67% x 3,500

58.45

Employer-financed contribution to the Labour Fund

2.45% x 3,500

85.75

Employer-financed contribution to the Guaranteed Employee Benefits Fund

0.10% x 3,500

3.50

Important! As of 1 January 2022, if, for example, in the course of court proceedings to establish the existence of an employment relationship or to determine the terms and conditions of employment it is established that you hire employees without registering them with the social insurance system or that you have registered an employee with an undervalued contribution base, it will be solely your responsibility to pay these contributions or compensate for them from your own funds.

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