{"id":1382,"date":"2023-01-26T10:13:56","date_gmt":"2023-01-26T09:13:56","guid":{"rendered":"https:\/\/szabo.pl\/?p=1382"},"modified":"2023-01-26T10:32:05","modified_gmt":"2023-01-26T09:32:05","slug":"how-much-do-i-pay-to-zus-in-2023-as-an-entrepreneur","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2023\/01\/26\/how-much-do-i-pay-to-zus-in-2023-as-an-entrepreneur\/","title":{"rendered":"How much do I pay to ZUS in 2023 as an entrepreneur"},"content":{"rendered":"\n<ol class=\"wp-block-list\" id=\"block-b828eaf9-d278-43cc-9cb4-b1c5f4115ee5\"><li>Social insurances (and yes, it is plural)<\/li><li>Health insurance<\/li><\/ol>\n\n\n\n<p id=\"block-1d957ebe-814c-420c-b612-05acca165bd5\">Let&#8217;s start with the purpose of the ZUS payments. What kind of insurances do we pay?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"block-7f133e35-1d40-4052-b873-604875194f9d\">Social insurances<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-8421ecca-d275-4c08-ab44-3efd3500f84d\">The rate of your contribution<\/h3>\n\n\n\n<p id=\"block-c3bb320b-2c8d-4155-8495-53d791119d71\">The proportions of the contributions will remain the same as last year. You can see the rates in the table below.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>Disability<br>pension<\/td><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>Accident<br>insurance<sup>2<\/sup><\/td><td>Labour fund<sup>3<\/sup><\/td><td>Fund of guaranteed<br>employee benefits<sup>4<\/sup><\/td><\/tr><tr><td>19,52%<\/td><td>8,00%<\/td><td>2,24%<\/td><td>1,67%<br>(0,67-3,33%)<\/td><td>2,45%<\/td><td>0,10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ol class=\"wp-block-list\" id=\"block-8df24677-ba54-47bf-840c-c3c44f34e6c7\"><li>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 &#8211; maternity benefits as well &#8211; if it was insured by this sickness insurance for longer than 90 days before its incapacitation for work.<\/li><li>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<sup>st<\/sup>, 2018.<\/li><li>An exempt from labour fund contribution is an entrepreneur that<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\" id=\"block-064a245d-97eb-48b1-b185-c2d311afaca0\"><li>employs people based on mandate agreements only<\/li><li>is a &#8222;new&#8221; entrepreneur and pays the social contributions after a preferential base<\/li><li>has less than 5 years until reaching retirement age<\/li><li>pays social insurances from a base lower than the minimal wage.<\/li><\/ul>\n\n\n\n<p id=\"block-baaa39ca-8b89-47d8-b413-598865cf935f\">4.Only after employees<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-109875dd-0bf0-495c-8fb3-6d0b263f5852\">The base amount of the contribution<\/h3>\n\n\n\n<p id=\"block-a063ce2f-fb7a-47b5-940a-482d505958af\">For sole entrepreneurs the base of the social contributions is the 60% of the statisticly forecasted income in the entrepreneurial sector<\/p>\n\n\n\n<p id=\"block-dbeef09f-7497-4d8c-bad5-45efadd45376\">Lowered base of the social contributions are paid by those entitled to the so called &#8222;small ZUS&#8221;. That is 30% of the monthly minimal wage<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-564a7b18-5f3e-428d-af15-32b7ea365e83\">In 2023<\/h3>\n\n\n\n<p>Since the minimal wage is increased two times (or in two steps, if you like) in 2023, the social contributions of  &#8222;Small ZUS&#8221; <strong>will increase twice<\/strong>. First from January 1st, 2023, then once again from July 1st, 2023.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p id=\"block-444946a5-edd8-4235-b744-f08819e6760c\">Base amount: 4.161,- z\u0142<br><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>812,23 z\u0142<\/td><\/tr><tr><td>Disability<br>pension<\/td><td>332,88 z\u0142<\/td><\/tr><tr><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>101,94 z\u0142<\/td><\/tr><tr><td>Accident<br>insurance<sup>2<\/sup><\/td><td>69,49 z\u0142<\/td><\/tr><tr><td>Labour fund<sup>3<\/sup><\/td><td>101,94 z\u0142<\/td><\/tr><tr><td><strong>TOTAL with<\/strong><br><strong>sickness insurance:<\/strong><\/td><td><strong>1.418,48z\u0142<\/strong><\/td><\/tr><tr><td><strong>TOTAL without<br>sickness insurance:<\/strong><\/td><td><strong>1.316,54 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p id=\"block-6f97eb7f-2920-4a18-8dcd-91b956db1e0e\">Base amount of &#8222;Small ZUS&#8221; <strong>until June 2023<\/strong>: 1.047,- z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>204,37 z\u0142<\/td><\/tr><tr><td>Disability<br>pension<\/td><td>83,76 z\u0142<\/td><\/tr><tr><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>25,65 z\u0142<\/td><\/tr><tr><td>Accident<br>insurance<sup>2<\/sup><\/td><td>17,48 z\u0142<\/td><\/tr><tr><td>Labour fund<sup>3<\/sup><\/td><td>-,00 z\u0142<\/td><\/tr><tr><td><strong><strong>TOTAL with<br>sickness<\/strong><\/strong><br><strong><strong>insurance:<\/strong><\/strong><\/td><td><strong>331,26 z\u0142<\/strong><\/td><\/tr><tr><td><strong><strong>TOTAL without<br>sickness<\/strong><\/strong><br><strong><strong>insurance:<\/strong><\/strong><\/td><td><strong>305,61 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p id=\"block-e3a7965d-9947-43de-b680-d5f705d76384\">Base amount of &#8222;Small ZUS&#8221; <strong>from July 2023<\/strong>: 1.080,- z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>210,82 z\u0142<\/td><\/tr><tr><td>Disability<br>pension<\/td><td>86,40 z\u0142<\/td><\/tr><tr><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>26,46 z\u0142<\/td><\/tr><tr><td>Accident<br>insurance<sup>2<\/sup><\/td><td>18,04 z\u0142<\/td><\/tr><tr><td>Labour fund<sup>3<\/sup><\/td><td>-,00 z\u0142<\/td><\/tr><tr><td><strong>TOTAL with<br>sickness<\/strong><br><strong>insurance:<\/strong><\/td><td><strong>341,72 z\u0142<\/strong><\/td><\/tr><tr><td><strong>TOTAL without<br>sickness<\/strong><br><strong>insurance:<\/strong><\/td><td><strong>315,26 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n\n\n<p>\ufeff<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"block-478ef78b-c546-4618-a215-bf13ce2fee43\">Health insurance<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"block-5d37b1b6-f093-46ef-9dcf-d30ac1bf9f82\">On the tax scale (17%\/32%)<\/h4>\n\n\n\n<p>The monthly payable amount is 9% of the income, but at least 9% of the current minimal wage. This means:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\">Between January 1st, 2023 and June 30th, 2023<\/p>\n\n\n\n<p class=\"has-text-align-center has-green-color has-text-color has-larger-font-size\"><strong>314,10 z\u0142<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\">Between July 1st, 2023 and December 31st, 2023<\/p>\n\n\n\n<p class=\"has-text-align-center has-green-color has-text-color has-larger-font-size\"><strong>324,- z\u0142<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"block-7595e923-ae65-4948-9923-b0bc111fdbc0\">On linear taxation (19%)<\/h4>\n\n\n\n<p id=\"block-e921c30c-42c2-4328-8e29-dba39f492b7b\">The amount payable monthly is 4,9% of the income, but non less than 9% of the current minimal wage. (See amounts above)<\/p>\n\n\n\n<p id=\"block-51b719f1-7fab-42c0-b93f-5a8795995c24\">Yes, this one is less, but remember, that choosing linear taxation you resign from the first 30.000,- z\u0142 tax free amount, the possibility of preferential taxation of spouses, childcare benefits, etc.<\/p>\n\n\n\n<p>New to the system is, that <strong>entrepreneurs who chose linear taxation since July, 2023 may deduct 50% of their healthcare contributions from their taxable income<\/strong> (unless it was not already deducted with costs). The deducted amount on an annual base must not exceed 8.700,- z\u0142<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">With flat-rate taxation<\/h4>\n\n\n\n<p>In case of the flat-rate taxation of the income the legislator determines 3 levels.<\/p>\n\n\n\n<p>The base of the calculation is <strong>the average income in the entrepreneurial sector in the 4<sup>th<\/sup> quarter of 2022, that was published on January 24<sup>th<\/sup>, 2023.<\/strong><\/p>\n\n\n\n<p> A bev\u00e9tel \u00e1tal\u00e1nyad\u00f3ja (Rycza\u0142t) eset\u00e9n 3 \u00f6sszeget hat\u00e1roz meg a t\u00f6rv\u00e9nyhoz\u00f3.<\/p>\n\n\n\n<p class=\"has-grey-color has-text-color\">Sz\u00e1m\u00edt\u00e1suk alapj\u00e1t<strong> a v\u00e1llalkoz\u00f3i szektor 2022 IV. negyed\u00e9vi \u00e1tlagos j\u00f6vedelme k\u00e9pezi,  amit a statisztikai hivatal (GUS) 2023 janu\u00e1r 20-\u00e1ig teszi k\u00f6zz\u00e9.  <\/strong><\/p>\n\n\n\n<h4 class=\"has-green-color has-text-color wp-block-heading\"><strong>In 2023<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-green-color has-text-color\"><tbody><tr><td><strong>Annual income<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>monthly amount<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>annual amount<\/strong><\/td><\/tr><tr><td>below 60.000 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">376,16<\/td><td class=\"has-text-align-right\" data-align=\"right\">4.513,93 z\u0142<\/td><\/tr><tr><td>between 60.000 and 300.000 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">626,96 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">7.523,22 z\u0142<\/td><\/tr><tr><td>above 300 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">1128,48 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">13.541,79 z\u0142<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\ufeff<\/p>\n\n\n\n<p id=\"block-8c098254-e7ac-4b9d-8b9f-44ac8fc4623b\">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, <\/p>\n\n\n\n<p id=\"block-f3825f7e-0a78-4b36-a481-4ae37b3fd510\">One of the countless changes in the moderately successful provisions of the legislative reform called Polski \u0141ad is the <strong>possibility to deduct 50% of healthcare contributions from the tax base<\/strong>. (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.)<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"block-259d4000-4fdb-401b-8aad-4c4142457306\">If you feel like there is something else you need to know<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/shop-2\/\" data-type=\"page\" data-id=\"1109\">Book an appointment to ask your questions!<\/a><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1.png\" alt=\"kalendarz\" class=\"wp-image-1331\" srcset=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1.png 512w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-300x300.png 300w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-150x150.png 150w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-400x400.png 400w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/calendar512_512-1-100x100.png 100w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/request-your-quote\/\" data-type=\"page\" data-id=\"1262\">Request a quotation for monthly regular accounting service!<\/a><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><a href=\"https:\/\/szabo.pl\/index.php\/kerj-ajanlatot\/\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1.png\" alt=\"\" class=\"wp-image-1339\" srcset=\"https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1.png 512w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-300x300.png 300w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-150x150.png 150w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-400x400.png 400w, https:\/\/szabo.pl\/wp-content\/uploads\/2022\/11\/RFQ_512x512-1-100x100.png 100w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Social insurances (and yes, it is plural) Health insurance Let&#8217;s start with the purpose of<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/2023\/01\/26\/how-much-do-i-pay-to-zus-in-2023-as-an-entrepreneur\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">How much do I pay to ZUS in 2023 as an entrepreneur<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","hentry","category-uncategorized-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=1382"}],"version-history":[{"count":3,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1382\/revisions"}],"predecessor-version":[{"id":1533,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1382\/revisions\/1533"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}