How much do I pay to ZUS in 2023 as an entrepreneur

1. Social insurances (and yes, it is plural)
2. 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%

1. 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.
2. 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 1^st, 2018.
3. 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

For sole entrepreneurs the base of the social contributions is the 60% of the statisticly forecasted income in the entrepreneurial sector

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 2023

Since the minimal wage is increased two times (or in two steps, if you like) in 2023, the social contributions of “Small ZUS” will increase twice. First from January 1st, 2023, then once again from July 1st, 2023.



Health insurance

On the tax scale (17%/32%)

The monthly payable amount is 9% of the income, but at least 9% of the current minimal wage. This means:

On linear taxation (19%)

The amount payable monthly is 4,9% of the income, but non less than 9% of the current minimal wage. (See amounts above)

Yes, this one is less, but remember, that choosing linear taxation you resign from the first 30.000,- zł tax free amount, the possibility of preferential taxation of spouses, childcare benefits, etc.

New to the system is, that entrepreneurs who chose linear taxation since July, 2023 may deduct 50% of their healthcare contributions from their taxable income (unless it was not already deducted with costs). The deducted amount on an annual base must not exceed 8.700,- zł

With flat-rate taxation

In case of the flat-rate taxation of the income the legislator determines 3 levels.

The base of the calculation is the average income in the entrepreneurial sector in the 4^th quarter of 2022, that was published on January 24^th, 2023.

A bevétel átalányadója (Ryczałt) esetén 3 összeget határoz meg a törvényhozó.

Számításuk alapját a vállalkozói szektor 2022 IV. negyedévi átlagos jövedelme képezi, amit a statisztikai hivatal (GUS) 2023 január 20-áig teszi közzé.

In 2023

Annual income	monthly amount	annual amount
below 60.000 zł	376,16	4.513,93 zł
between 60.000 and 300.000 zł	626,96 zł	7.523,22 zł
above 300 zł	1128,48 zł	13.541,79 zł



The annual income here regards the income of the current year, 2023. 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.)

If you feel like there is something else you need to know