- Social insurances (and yes, it is plural)
- Health insurance
Let’s start with the purpose of the ZUS payments. What kind of insurances do we pay?
Social insurances
The rate of your contribution
The proportions of the contributions will remain the same as last year. You can see the rates in the table below.
| Retirement pension | Disability pension | Sickness insurance1 | Accident insurance2 | Labour fund3 | Fund of guaranteed employee benefits4 |
| 19,52% | 8,00% | 2,24% | 1,67% (0,67-3,33%) | 2,45% | 0,10% |
- The sickness insurance is voluntary. Not obligatory, but in case of an incapacity for work longer than 30 days this insurance pays you the sickness benefits, A person is entitled to receive sickness benefits – maternity benefits as well – if it was insured by this sickness insurance for longer than 90 days before its incapacitation for work.
- The rate of the accident insurance depends on the characteristics of the work one does. In case of sole entrepreneurs, who empoy 9 or less people covered by social insurances, are obliged to pay half of the highest rate. This is 1,67% starting from april 1st, 2018.
- An exempt from labour fund contribution is an entrepreneur that
- employs people based on mandate agreements only
- is a “new” entrepreneur and pays the social contributions after a preferential base
- has less than 5 years until reaching retirement age
- pays social insurances from a base lower than the minimal wage.
4.Only after employees
The base amount of the contribution
As the minimum wage is planned to increase only once in 2025, from 1 January, the social security contributions will change only once.
Lowered base of the social contributions are paid by those entitled to the so called “small ZUS”. That is 30% of the monthly minimal wage
In 2025
As the minimum wage is planned to increase only once in 2025, from 1 January, the social security contributions will change only once.
Base amount: 5.203,80 zł
| Retirement pension | 1015,78 zł |
| Disability pension | 416,30 zł |
| Sickness insurance1 | 127,49 zł |
| Accident insurance2 | 86,90 zł |
| Labour fund3 | 127,49 zł |
| TOTAL with sickness insurance: | 1.773,96 zł |
| TOTAL without sickness insurance: | 1.646,47 zł |
Base amount of “Small ZUS” is: 1.399,80 zł
| Retirement pension | 273,24 zł |
| Disability pension | 111,98 zł |
| Sickness insurance1 | 34,30 zł |
| Accident insurance2 | 23,38 zł |
| Labour fund3 | -,00 zł |
| TOTAL with sickness insurance: | 442,90 zł |
| TOTAL without sickness insurance: | 408,60 zł |
Health insurance
On the tax scale (17%/32%)
The monthly payable amount is 9% of the income, but at least 9% of the 75% of the current minimal wage. This means:
Starting from January 1st, 2025, this monthly minimal amount is
314,96 zł
Minimal wage from January 1st, 2025: 4.666,- zł
4666 * 75% * 9% = 314,96 zł
The 75% multiplicator is the result of a law amendment. According to the previous regulation, this amount in 2025 should be 419,94 zł. This current amount is even lower than the 381,78 zł of 2024.
On linear taxation (19%)
The amount payable monthly is 4,9% of the income, but non less than 9% from the 75% of the current minimal wage, the above mentioned 314,96 zł.
It is important to note that those opting for the linear 19% tax rate, will forgo tax relief on their first income of zł 30,000, joint taxation for spouses, childcare tax benefits and much more.
Since July 2022, people opting for the linear tax system will be able to deduct 50% of their health insurance contributions from their taxable income if they have not already deducted it as an expense. The deductible amount cannot exceed PLN 12,900 per year in 2025.
With flat-rate taxation
In case of the flat-rate taxation (Ryczałt) of the income the legislator determines 3 levels.
The contribution base is calculated on the basis of the average income of the entrepreneurial sector in the fourth quarter of the previous year, which is published by the Statistical Office (GUS) by 20 January of the following year.
In January 2025 the amounts applied since February 2024 are still valid
| Annual income | monthly amount |
| below 60.000 zł | 419,46 zł |
| between 60.000 and 300.000 zł | 699,11 zł |
| above 300 zł | 1.258,39 zł |
In 2025
As of today, we only know the amount of social security contributions, The amount of the basic health insurance contribution is expected to be published by the Statistical Office (GUS) on 20 January 2025. The values are updated in the table below.
| Annual income | monthly amount | annual amount |
| below 60.000 zł | -,- zł | -,- zł |
| between 60.000 and 300.000 zł | -,- zł | -,- zł |
| above 300 zł | -,- zł | -,- zł |
The annual income here regards the income of the current year, 2025. The income of the previous year will determine the amount of monthly payments,
One of the countless changes in the moderately successful provisions of the legislative reform called Polski Ład is the possibility to deduct 50% of healthcare contributions from the tax base. (It is important to mention, that the amount is deductible from the tax base, just like the social contributions and it is no longer deducted from the actual tax amount.)