The Ministry of Family and Social Policy has issued a notice on the amount of the reduction of the annual basis for the calculation of contributions to retirement and disability pension insurance in 2022. Thanks to it, it is possible to finally determine the social insurance contributions that will apply in the months of January – December 2022.
On November 4, 2021, the Ministry of Family and Social Policy issued a notice on the amount of limitation of the annual basis for the calculation of contributions to retirement and disability pension insurance in 2022 and the amount of the forecast average remuneration adopted for its determination (MP 2021 item 1056). The amount of the average wage indicated in the notice is used to determine the final amount of social security contributionswhat entrepreneurs will pay in 2022. What social security contributions will entrepreneurs pay in 2022?
Social Insurance Institution (ZUS) contributions in 2022 – the lowest basis for the calculation of contributions
According to the announcement of the Ministry of Family and Social Policy, the amount of the forecast average salary is PLN 5,922. The basis for calculating social security contributions in 2022 for entrepreneurs who do not benefit from reduced ZUS contributions will therefore not be lower than PLN 3,553.20 (60% of the forecast average monthly remuneration). Therefore, sZUS social footbridges in the period January – December 2022 will be at the level of:
- pension contribution PLN 693.58,
- disability pension premium PLN 284.26,
- sickness contribution PLN 87.05,
- accident premium PLN 59.34,
- contribution to the Labor Fund PLN 87.05.
The sum of monthly social security contributions in 2022 will therefore amount to PLN 1,211.28.
The situation of new companies using preferential ZUS contributions (the first 24 months of operating) will be different. In their case, 30% of the minimum wage in a given year (PLN 3,010 in 2022) is used to determine the contribution base. This means that the basis for the amount of contributions for new companies will be PLN 903.00 (PLN 3,010 x 30%).
Social security contributions of new companies in the period January – December 2022 will amount to:
- pension contribution PLN 176.27,
- disability pension PLN 72.24,
- sickness contribution PLN 22.12,
- accident premium PLN 15.08,
- contribution to the Labor Fund 22.12.
Because in the case of most new companies, the obligation to pay contributions to the Labor Fund will not occur – the sum of monthly social security contributions in 2022 will therefore amount to PLN 285.71.
ZUS health contribution 2022
In 2022, there will be major changes in determining the amount of health insurance premiums for entrepreneurs. The principle according to which the amount of the health insurance contribution applicable in a given year is determined on the basis of the average remuneration announced by the Central Statistical Office will be abolished.
From January 2022, due to the new provisions of the Polish Governance, each entrepreneur will be required to independently determine the amount of the health insurance premium. The health insurance premium will no longer be the same every month. The vast majority of it will depend on the income obtained by the entrepreneur. We wrote more about this in the article “Polish Order: What amount of health insurance contributions will entrepreneurs pay in 2022?”.
ZUS Taxes 2022