
- 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, 2025 until December 31, 2025)
Minimum social security contributions
(calculated from the minimum contribution calculation basis in the amount of PLN 5,203.80)
Type of insurance |
Rate |
Amount in PLN |
---|---|---|
Retirement |
19.52% |
1,015.78 |
Disability |
8.00% |
416.30 |
Sickness (voluntary) |
2.45% |
127.49 |
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 2025 the minimum remuneration amounts to PLN 4,666.00, accordingly the minimum contribution base is PLN 1,399.80)
Type of insurance |
Rate |
Minimumcontribution in PLN |
---|---|---|
Retirement |
19.52% |
273.24 |
Disability |
8.00% |
111.98 |
Sickness (voluntary) |
2.45% |
34.30 |
Accident |
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 2024 (determined in accordance with Art. 18c item 4 of the Act on Social Insurance System) by a certain coefficient. The value of the coefficient for 2025 is 0.5.
Calculation basis: |
not lower than PLN 1,399.80
|
---|---|
Type of insurance:
|
The entrepreneurs calculate the contributions |
* 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.
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