ZUS contributions 2022. Current rates. Who will pay how much?

ZUS contribution is a mandatory contribution paid by every entrepreneur and employee to the Social Insurance Institution. This contribution includes disability insurance
and retirement, health and sickness, accident insurance, and in addition, the Labor Fund, the Guaranteed Employee Benefits Fund and the Bridge Pension Fund.

Thanks to these contributions, we have the opportunity to receive sickness, maternity, care allowance, retirement pension, disability pension or compensation in the event of an accident at work. However, it should be remembered that not all contributions are compulsory and some of them are only voluntary.

Obligation to pay ZUS contributions is borne by every person who runs a non-agricultural business, that is:

  • Anyone with a registered sole proprietorship;
  • Creators and artist;
  • The person responsible for running public and non-public educational institutions;
  • Partners of single-person general partnerships, limited partnerships, partnerships and limited liability companies;
  • A person who has his own activity in the field of a freelance profession (performing activity without employment on the basis of civil law contracts, persons performing activities directly related to a given profession).

In addition to the above, it should also be mentioned that the contributions must also be paid by the partner of people running a non-agricultural activity. The exception from the above list are contractors who are under 26 years of age. These people are not subject to compulsory or voluntary social security and health insurance contributions.

Social Security contributions you have to pay monthly, regardless of the income generated by the company in a given period. The exception was the situation of the active anti-crisis shield, when the companies submitted to the project were exempt from all contributions (later only selected sectors of activity were granted this).

The owners of the enterprise, who are not entitled to any relief, are obliged to pay social and health contributions. This contribution depends on the average planned salary for 2022. You should expect that this year’s premium will be higher by over PLN 135. The total amount of contributions (including also the sickness contribution) will amount to PLN 1,211.28.

There is also a difference in premiums in the case of lump sum people.

With this form of settlement, the issue of health insurance has changed depends on revenues from the last quarter. Due to the fact that the settlement of the last quarter of 2021 is not yet fully completed by entrepreneurs, the amounts below are highly estimated.

  • Total annual income below PLN 60 thousand PLN = 318.60 PLN;
  • Total annual income over PLN 60,000 PLN = 531 PLN;
  • Total annual income over PLN 300,000 PLN = 955.80 PLN.

ZUS contribution for the new one business it works on slightly different principles.

New entrepreneurs pay the so-called Small ZUS, i.e. lower social contributions and there is no need to pay contributions to the Labor Fund. Due to this method of accounting, the total social contributions for the activity will amount to PLN 285.72, including sick pay.

You can also use the so-called discounts to start, thanks to which the owner of a new business is not obliged to pay social contributions for a period of 6 months (except for health insurance).

How is the case with ZUS contributions for an employee? As every year, the minimum monthly wage threshold changes. Consequently, the amount of contributions is also changing, as they depend on your overall income. In this case, the difference in the settlement of contributions compared to the previous year is only PLN 43.02 (in 2021 the contribution was PLN 573.44, while in 2022 it will be PLN 616.46). This settlement applies to both job contract, what contract of mandate.

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Changes in the health insurance premium strongly affect the settlement of each enterprise. Therefore, if you are not sure about the specific situations and how to pay, it is worth getting acquainted with FAQ (frequently asked questions) on the official website of the Social Insurance Institution.

About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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