Social Security Contribution in 2021

Social Security Contributions for entrepreneurs in 2021
(In case your revenue in 2020 exceeded 120 kPLN) 4
   Health   Pension Disability Sickness (volountary) Accident Labor Fund
Base of the contribution
(I-XII ‘2021)
4242,38 3155,40
ZUS contribution Monthly January – December 2021 381,81 (deductible from PIT 328,78) 615,93 252,43 77,31 52,70 1 77,31
social contributions total with sickness insurance = 998,37
social contributions total without sickness insurance = 921,06
ZUS contributions monthly total
January – December 2021
ZUS contributions total (with sickness insurance) 1457,49
ZUS contributions total (without sickness insurance) 1380,18
Minimal ZUS Contributions for new entrepreneurs in 2021
Preferential ZUS contributions for sole entrepreneurs from the 7th till the 30th month of managing their business
   Health   Pension Disability Sickness (volountary) Accident Labor Fund
Base of the contribution
(I-XII ‘2021)
4242,38 840,-
ZUS contribution Monthly January – December 2021 381,81 (deductible from PIT 328,78) 163,97 67,20 20,58 14,03
social contributions total with sickness insurance = 998,37
social contributions total without sickness insurance = 921,06
ZUS contributions monthly total
January – December 2021
ZUS contributions total (with sickness insurance) 1457,49
ZUS contributions total (without sickness insurance) 1380,18