- 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
ZUS Contributions of Employees
ZUS social insurance contributions of employees
(January 1, 2025 until December 31, 2025)
Type of insurance |
Financing method |
|
|---|---|---|
Employer |
Employee |
|
|
Retirement |
9.76% |
9.76% |
|
Disability |
6.50% |
1.50% |
|
Sickness |
- |
2.45% |
|
Accident |
x* |
- |
|
Medical |
- |
9.00% |
* The rate for accident insurance contribution is determined in accordance with the Ordinance of the Minister of Labour and Social Policy dated November 29, 2002 (Journal of Laws of 2019, item 757, as amended).
The amount of the annual limitation of the basis for calculating contributions for retirement and disability pension insurance
Period |
January 1, 2025 until December 31, 2025 |
|---|---|
|
Amount |
260,190.00 PLN |
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