ZUS contributions payer

If you have successfully applied to the Social Insurance Institution (see more about your application to the Social Insurance Institution), you should pay contributions for yourself and your employees in a reliable and timely manner. Late payments may require interest to be paid. Please also note that companies with problems with timely payment of contributions are not eligible to apply for public procurement contracts, EU funds or support programmes for companies financed with public money.

ZUS contributions

See what contributions, depending on the insured person, you should pay as a ZUS payer.

The list of contributions for social insurance, heath insurance and non-insurance funds concerning persons conducting non-agricultural economic activity, employees and persons who perform contract of mandate.

Type of insurance





work accident


Labour Fund

Guaranteed Empoyment Benefit Fund

Person conducting economic activity







do not apply









Person under a contract of mandate, to whom the provisions on contract of mandate are applicable









Rates of contributions

'Small ZUS' - preferential contributions for social insurance





Contribution assessment basis (30% of the lowest gross remuneration)

600,00 zł

630,00 zł

Old-age pension insurance (19,52%)

117,12 zł

122,98 zł

Disability pension (8,00%)

48,00 zł

50,40 zł

Sickness contribution (2,45%)

14,70 zł

15,44 zł

Work-accident contribution (1,80%)*

10,80 zł*

11,34 zł*


190,62 zł

200,16 zł


Contribution for social insurance (minimal) - 'full' ZUS

  2017 2018

Base of contribution rate (minimum - 60% of the projected average monthly salary)

2557,80 zł

2665,80 zł

Old-age pension insurance (19,52%)

499,28 zł

520,36 zł

Disabilty insurance (8,00%)

204,62 zł

213,26 zł

Sickness insurance (2,45%)

62,67 zł


Work accident (1,80%)*

46,04 zł*

47,98 zł*

Labour Fund (2,45%)

62,67 zł

65,31 zł


875,28 zł

912,22 zł


* The interest rate for contribution to accident insurance is variable and depends on the size of the company and the sector in which it operates and amounts to between 0.40 % and 3.60 %.  In the table the amount of contribution was calculated at a rate of 1.8 % ( 50% of the highest interest rate fixed for a given contribution year for groups of activities) for contributions payers registering for accident insurance in the previous calendar year on average not more than 9 persons per month.  


  • Note! To these sums the health insurance contribution must be added, it amounts to PLN 319,94 for "small" and "full" ZUS in 2018.
  • The annual basis of assessment for contributions to the old-age and disabilty pension insurance in the calendar year may not exceed thirty times the forecasted average monthly remuneration in the national economy for the calendar year concerned.  When it is exceeded the transfer of contributions to the old-age and disabilty pension insurance is ceased. The annual limit on the basis for the assessment of pension and disability insurance contributions in 2018 amounts to PLN 133,290.


ZUS guide: ABC of contributions payer

Settlement of contributions, monthly declarations as a contributions payer

As an entrepreneur, you are required to submit monthly payment of contributions (based on the size of the company and the liability insurance):

  • social insurance (old-age insurance, disabilty, sickness),
  • health insurance
  • Labour Fund (FP),
  • The Employment Benefit Guarantee Fund (FGSP),
  • The Bridge Pension Fund (FEP). 

If you want to know more, in what circumstances and how to pay contributions to the Labour Fund, the Employee Benefits Guarantee Fund and the Bridge Pension Fund, go to the ZUS guide:  Rules for payment of contributions to the Labour Fund, the Employee Benefits Guarantee Fund and Bridge Pension Fund.

ZUS declarations

You submit a settlement declaration during your business activity. It is a declaration consisting of the main form - ZUS DRA and attachments, personal reports.

  • If you pay contributions exclusively for yourself, you submit only a ZUS DRA declaration to the Social Insurance Institution (it is the information provided to the Social Insurance Institution about the amount of contributions you pay to the Social Insurance Institution as a payer for yourself and other insured persons). If you pay ZUS contributions exclusively for yourself (not employing employees) and the data presented in the last submitted settlement declaration has not changed, you do not need to submit a settlement declaration for the following months (e. g. you are constantly paying contributions from the lowest base). When you set up a company, you submit only the first declaration (unless you change the basis of contributions in your business). However, if you start your business during a month, then you must submit the ZUS DRA for an incomplete settlement period and a second one for a full month (as in the case of resumption of business during a month).

You can only submit additional declarations if you have changed the basis for calculating contributions (you pay higher contributions than mininum) or the preferential period (small ZUS) is over.  However, if the base has changed due to a change in the minimum or average wage (independently of you), you do not need to submit additional ZUS DRA declarations. Find out more on the Social Insurance Institution's website about who is exempt from the obligation to submit a declaration.

See instructions for completing ZUS DRA declarations

If you hire employee in addition to ZUS DRA, you submit monthly attachments:

See also the guide biznes.gov. pl I intend to hire employees.

Remember that you can submit declarations using the Electronic Services Platform ZUS (PUE).  This means that you can fill in and effectively submit all the documents without leaving home or office.

See also information on the rules for submitting and filling in information about the data to establish the ZUS IWA accident insurance contribution.

Time limits for declarations and contributions

You must submit declarations and contributions:

  • by 10th day of the following month -  if you pay contributions only for yourself,
  • by 15th day of the following month - if you pay contributions for yourself and for the employee, or if you are a partner in a civil law partnership, registered partnership, limited partnership, partnership, one-man limited liablility company.

Remember that the payment date is the day on which your account is debited rather than the transfer date. 

If the end of this period falls on public holiday, a Saturday or a Sunday, the last day of the period is the next working day.

You do not know how to fill in DRA declaration, we can help you. Read ZUS information in this regard – Settlement declaration.

As a contributions payer you can submit insurance documents to ZUS in paper form or electronically.  This depends on how many people's contributions you settle.  If you settle contributions of 5 persons or less, you can provide us with their insurance documents in paper form.  If more than 5 persons, you should submit declarations in electronic form. It is possible owing to the programme Płatnik or any other software, which fulfils the conditions laid down by the Social Insurance Institution (ZUS).  More about the programme Płatnik. 

If you want to know more about the rules for settlement of contributions, go to the Social Insurance Institution website.

Payment of contributions

Since 1 January 2018, the rules of paying social security contributions have changed. All social insurance contributions (retirement, disability, sickness, accident insurance), health insurance, funds (Employee benefit fund, Guaranteed Employee Benefits Fund, Bridge Pension Fund), you will pay with a single transfer - to one contributory account!

Instead of a few transfers to different types of insurance and fund (as it has been the case so far), you will be able to pay contributions only with one transfer. Each entrepreneur is assigned an individual number of the contributory account (the so-called NRS) to which he or she will pay contributions. From 1 January 2018, the existing accounts to which you pay contributions are closed. Learn more about changes

See ZUS's guide on filling in a payment document

Overpayment in ZUS

If you have an overpayment in ZUS,  unduly paid contributions will be set off against back, current and future contributions.  If you want to recover funds unduly paid to the Social Security Institution, you can submit an application for reimbursement.  Read more on what to do in case of overpayment.

When as an entrepreneur I do not have to pay contribution to social insurance

Overlapping of insurance titles is a situation when you have income from a few sources and provisions determine which is a basic one for calculating contributions for social and health insurance.

Different types of activities (sole tradership and civil law partnership)

If you run a sole tradership at the same time as a civil law partnership, you must pay a double contribution to your health insurance. If you are a partner of several civil law partnerships, you must pay a health insurance contribution for each of them.

Business activity and full-time employment

In case of overlapping full time employment and non-agricultural activity as titles for insurance, the full time employment is superior ( contributions will be calculated and paid from this title).

If you work full time and earn at least the minimum national wage, you do not have to pay social insurance contributions when at the same time you conduct business activity. Contributions are collected only from remuneration for employment.

Business activity and contract of mandate

If you provide services on the basis of civil law contracts and the contributions collected at least at the level as in the case of entrepreneurs who have paid the minimum social security contributions (60% of the projected average monthly remuneration), there is no obligation to pay contributions for business activities.

If under civil-law contracts during a given month contributions lower than the lowest contributions for entrepreneurs were paid then contributions from business activity must be paid, and in addition (voluntary) contributions also from civil law contracts may be paid.

Entrepreneurs conducting activity for which the small ZUS is applicable (basis for contributions at the amount of 30 % of the minimum wage) and at the same time provide services e.g. under contract of mandate, are subject to mandatory old-age and disability pension insurance from both titles (i.e. activity and mandate), unless the total assessment basis of contributions in respect of these titles reaches or exceeds the value of the minimum wage.

You must keep in mind that contributions from civil contracts are charged on a cash basis – they are charged for the month in which the remuneration was paid. If in a given month the remuneration has not been paid to you under a civil-law contract (e.g. deferred payment for the next month), you need to charge social security contributions arising from activities carried out.

Find out more on overlapping of old-age and disabilty pension insurance from ZUS website.

See also ZUS information on insurance policies.

Business activity and contract for specific task

Contract for specific task is not in principle a title to insurance. There is therefore no overlap of titles to insurance in relation to work under contract for specific task and to conducting non- agricultural activities. An exception is a situation in which a contract for specific task is concluded between the insured person and his/her employer. The Social Insurance System Act treats the remuneration paid on the basis of such a contract on an equal footing with income from employment contract.

Whom do I have to register for the insurance?

Carrying out economic activities you pay contributions for yourself but also for your employees and co-workers, and in some cases also for the family member who will assist you in the performance of activities and must be registered to  ZUS as an insured person.

Check your obligations towards your employees (employment contract) and co-workers (contract of mandate).

Check how the provisions define a family member cooperating with an entrepreneur and when you must declare such a person to insurance and pay contributions for him/her. Read the article Obligations of an entrepreneur assisted by a family member.

Health insurance

The basis for the calculation of health insurance contributions  is the assessment basis for calculating the old-age insurance and disability pension insurance i.e. revenue in the meaning of the provisions on the personal income tax.
In the case of persons conducting business activity and persons co-operating with them, the basis of contribution is the declared amount, not lower than 75 % of the average monthly remuneration in the business sector in the fourth quarter of the previous year, including payments from profits, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski". The contribution in the new amount is applicable from 1 January to 31 December of a given year.

The contribution amounts to 9 % of the assessment basis for the calculation of contribution.  Part of the contribution in the amount of 7.75 % of the assessment basis is to be deducted from the personal income tax, which is taken into account both in advances for tax and in the annual settlement.

The annual limit of assessment basis, i.e. the limit of  30 times of average wage estimated  per calendar year do not apply to health insurance contributions, as well as sickness and accidence insurance contributions. Contributions to sickness, accident and health insurance must be paid on the surplus over mentioned limit.

The health insurance contribution is in the annual tax return (PIT) deducted from tax.

In the case of health insurance contributions there is no overlapping of insurance when you work on the basis of an employment contract and conduct business activities at the same time, the contribution is charged on both titles – it will be paid twice.  If you conduct an individual activity, you are partner in two companies and work full time – you will pay a contribution four times. The health contribution is indivisible and always paid in full (even for an incomplete month). 

See the ZUS information on the rates of  social contributions, FGSP and FP in 2017

The ZUS publications provide you with detailed obligations of the payer, as well as information on the calculation of basis for contributions.

ZUS interpretations

The Social Insurance Institution (ZUS) issues written interpretations of insurance regulations in their individual cases upon request. An application may relate to:

  • the obligation to be subject to social security,
  • the rules for calculating social security contributions, health insurance, Labour Fund, Guaranteed Employee Benefits Fund and Bridge Pension Fund,
  • the basis on which the social security contributions, health insurance, Labour Fund, Guaranteed Employee Benefits Fund and Bridge Pension Fund are calculated.

You will find out more about the interpretation and submission of applications on the ZUS website.

See also the interpretation database.

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