{"id":1850,"date":"2025-01-05T16:29:51","date_gmt":"2025-01-05T15:29:51","guid":{"rendered":"https:\/\/szabo.pl\/?p=1850"},"modified":"2025-01-05T16:31:28","modified_gmt":"2025-01-05T15:31:28","slug":"how-much-do-i-pay-to-zus-in-2025-as-an-entrepreneur","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2025\/01\/05\/how-much-do-i-pay-to-zus-in-2025-as-an-entrepreneur\/","title":{"rendered":"How much do I pay to ZUS in 2025 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\">As the minimum wage is planned to increase only once in 2025, from 1 January, the social security contributions will change only once.<\/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 2025<\/h3>\n\n\n\n<p>As the minimum wage is planned to increase only once in 2025, from 1 January, the social security contributions will change only once.<\/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: 5.203,80 z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>1015,78 z\u0142<\/td><\/tr><tr><td>Disability<br>pension<\/td><td>416,30 z\u0142<\/td><\/tr><tr><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>127,49 z\u0142<\/td><\/tr><tr><td>Accident<br>insurance<sup>2<\/sup><\/td><td>86,90 z\u0142<\/td><\/tr><tr><td>Labour fund<sup>3<\/sup><\/td><td>127,49 z\u0142<\/td><\/tr><tr><td><strong>TOTAL with<\/strong><br><strong>sickness insurance:<\/strong><\/td><td><strong>1.773,96 z\u0142<\/strong><\/td><\/tr><tr><td><strong>TOTAL without<br>sickness insurance:<\/strong><\/td><td><strong>1.646,47 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; is: 1.399,80 z\u0142<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Retirement<br>pension<\/td><td>273,24 z\u0142<\/td><\/tr><tr><td>Disability<br>pension<\/td><td>111,98 z\u0142<\/td><\/tr><tr><td>Sickness<br>insurance<sup>1<\/sup><\/td><td>34,30 z\u0142<\/td><\/tr><tr><td>Accident<br>insurance<sup>2<\/sup><\/td><td>23,38 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>442,90 z\u0142<\/strong><\/td><\/tr><tr><td><strong><strong>TOTAL without<br>sickness<\/strong><\/strong><br><strong><strong>insurance:<\/strong><\/strong><\/td><td><strong>408,60 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 75% 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-left\">Starting from January 1st, 2025, this monthly minimal amount is<\/p>\n\n\n\n<p class=\"has-text-align-center has-green-color has-text-color has-larger-font-size\"><strong>314,96 z\u0142<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Minimal wage from January 1st, 2025: 4.666,- z\u0142<br>4666 * 75% * 9% = 314,96 z\u0142<br>The 75% multiplicator is the result of a law amendment. According to the previous regulation, this amount in 2025 should be 419,94 z\u0142. This current amount is even lower than the 381,78 z\u0142 of 2024.<\/p><\/blockquote>\n\n\n\n<p><\/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% from the 75% of the current minimal wage, the above mentioned <strong>314,96 z\u0142<\/strong>.<\/p>\n\n\n\n<p id=\"block-51b719f1-7fab-42c0-b93f-5a8795995c24\">It is important to note that those opting for the linear 19% tax rate, will forgo tax relief on their first income of z\u0142 30,000, joint taxation for spouses, childcare tax benefits and much more.<\/p>\n\n\n\n<p>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.<\/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 (<strong>Rycza\u0142t<\/strong>) of the income the legislator determines 3 levels.<\/p>\n\n\n\n<p>The contribution base is calculated on the basis of <strong>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.<\/strong><\/p>\n\n\n\n<h4 class=\"has-green-color has-text-color wp-block-heading\"><strong>In January 2025<\/strong> the amounts applied since February 2024 are still valid<\/h4>\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><\/tr><tr><td>below 60.000 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">419,46 z\u0142<\/td><\/tr><tr><td>between 60.000 and 300.000 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">699,11 z\u0142<\/td><\/tr><tr><td>above 300 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.258,39 z\u0142<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"has-green-color has-text-color wp-block-heading\"><strong>In 2025<\/strong><\/h4>\n\n\n\n<p>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.<\/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\">-,- z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">-,- z\u0142<\/td><\/tr><tr><td>between 60.000 and 300.000 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">-,- z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">-,- z\u0142<\/td><\/tr><tr><td>above 300 z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">-,- z\u0142<\/td><td class=\"has-text-align-right\" data-align=\"right\">-,- z\u0142<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p id=\"block-8c098254-e7ac-4b9d-8b9f-44ac8fc4623b\">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, <\/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","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\/2025\/01\/05\/how-much-do-i-pay-to-zus-in-2025-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 2025 as an entrepreneur<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[87],"tags":[376,374,372],"class_list":["post-1850","post","type-post","status-publish","format-standard","hentry","category-en","tag-376","tag-contributions","tag-social-security"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1850","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=1850"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1850\/revisions"}],"predecessor-version":[{"id":1852,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/1850\/revisions\/1852"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=1850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=1850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=1850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}