How much ZUS in Poland in 2024? Social insurance contributions for entrepreneurs are calculated based on the average monthly salary. From 1 January 2024, it will increase to 7824 PLN.
What will be the amount of ZUS contributions for entrepreneurs in 2024? What will be the health insurance contribution in 2024 for entrepreneurs settling their taxes respectively on a tax scale, flat tax, or lump sum? Find answers to these questions in the article below.
How are social insurance contributions for entrepreneurs calculated?
In budget proposal, the government forecasts average monthly salary for the next year. It is announced in the Polish Monitor by the Minister of Family and Social Policy by the end of the preceding year.
Based on the forecasted average monthly salary, you can calculate social insurance contributions for entrepreneurs for the next year. The basis of ZUS contributions for entrepreneurs is 60% of the forecasted average monthly salary.
What are the forecasts for the average salary?
From 1 January 2024, the average monthly salary will increase to 7824 PLN. This means it will be 12.8% higher than the average monthly salary in 2023. The value of social insurance contributions for entrepreneurs will increase proportionally.
The average monthly salary has been increasing each year, as shown in the table below:
| 2014 | 3783,46 PLN |
| 2015 | 3899,78 PLN |
| 2016 | 4047,21 PLN |
| 2017 | 4271,51 PLN |
| 2018 | 4585,03 PLN |
| 2019 | 4918,17 PLN |
| 2020 | 5167,47 PLN |
| 2021 | 5662,53 PLN |
| 2022 | 6346,15 PLN |
| 2023 | 7368,97 PLN |
How much is ZUS in Poland in 2024?
As mentioned above, the basis for calculating social insurance contributions for entrepreneurs is 60% of the forecasted average monthly salary.
According to calculations, the basis for determining disability, sickness, accident and pension insurance contributions in 2024 will be 4694,40 PLN.
Therefore, ZUS contributions for entrepreneurs in 2024 will amount to 1600.27 PLN. This means that there will be an increase of 181.79 PLN per month compared to 2023.
| Type of contribution | 2023 | 2024 |
| Pension contribution | 812.23 PLN | 916.35 PLN |
| Disability pension contribution | 332.88 PLN | 375.55 PLN |
| Sickness contribution | 101.94 PLN | 115.01 PLN |
| Accident contribution | 69.49 PLN | 78.40 PLN |
| Labour Fund | 101.94 PLN | 115.01 PLN |
| In total | 1418,48 PLN | 1600,27 PLN |
The above values do not include health insurance contribution. It is calculated separately, depending on the chosen tax form.
What will be the value of health insurance contribution within ZUS in 2024 for entrepreneurs settling on a tax scale or flat tax?
The health insurance contribution within ZUS for entrepreneurs settling on a tax scale or flat tax in 2024 will be at least 381.78 PLN. These groups of entrepreneurs will pay at least a total of 1982.05 PLN per month. This amounts to a minimum of 23 784.60 PLN annually.
You should note that there are no upper limits for health insurance within ZUS for entrepreneurs settling on a tax scale or flat tax. This means that the more entrepreneur earns, the higher is the value of the contribution.
What will be the value of health insurance contribution within ZUS in 2024 for entrepreneurs settling on a lump sum?
Entrepreneurs settling on a lump sum will know the value of health insurance contribution only in January 2024. The basis for its calculation is the average monthly salary from the fourth quarter.
If the forecasted average monthly salary in the fourth quarter would be 7400 PLN, social insurance contributions for entrepreneurs settling on a lump sum basis would amount to:
| Annual revenue | Health insurance contribution |
| Up to 60 000 PLN | 399,60 PLN per month |
| Between 60 000 PLN and 300 000 PLN | 666 PLN per month |
| Above 300 000 PLN | 1198 80 PLN per month |
Entrepreneurs settling on a lump sum will, therefore, pay between 2000 PLN and 2800 PLN per month.
Effects of the increase in social insurance contributions for entrepreneurs in 2024?
The increase in ZUS contributions for entrepreneurs in 2024 may significantly impact prices. This is an important component that affects their height.
Increased contributions may limit employment or hinder salary growth.
Summary
ZUS contributions for entrepreneurs are calculated based on the forecasted average monthly salary. With its increase, the amount of ZUS contributions for entrepreneurs also increases.
Individuals running a business will pay almost 182 PLN more per month in 2024 than in 2023. You should also remember about the health insurance contribution. It is calculated separately, depending on the chosen form of taxation.
If you are interested in the tax and accounting in Poland related topics, we invite you to contact our accounting office in Warsaw. Our accountants in Poland are at your disposal. Contact us today and let us help you also with VAT registration in Poland.
FAQ on ZUS in Poland in 2024
What is ZUS in Poland?
ZUS stands for Zakład Ubezpieczeń Społecznych, which is the Social Insurance Institution in Poland responsible for social security contributions, including pension, disability, sickness, and accident insurance.
How are social insurance contributions for entrepreneurs calculated in Poland in 2024?
Contributions are based on 60% of the forecasted average monthly salary, which is announced by the end of the preceding year. For 2024, the forecasted average monthly salary is set at 7824 PLN.
What is the forecasted average monthly salary in Poland for 2024, and how does it compare to 2023?
The forecasted average monthly salary for 2024 is 7824 PLN, which represents a 12.8% increase from the average monthly salary in 2023.
What will be the basis for calculating ZUS contributions for entrepreneurs in 2024?
The basis for determining ZUS contributions for entrepreneurs in 2024 will be 4694.40 PLN.
How much will entrepreneurs pay for ZUS contributions in 2024?
Entrepreneurs will pay 1600.27 PLN per month for ZUS contributions in 2024, which is an increase of 181.79 PLN per month compared to 2023.
What does the health insurance contribution amount to for entrepreneurs in 2024?
The health insurance contribution for entrepreneurs settling on a tax scale or flat tax will be at least 381.78 PLN per month, leading to a total minimum monthly payment of 1982.05 PLN when combined with other contributions.
Are there any upper limits for health insurance contributions within ZUS for entrepreneurs?
No, there are no upper limits for health insurance contributions within ZUS for entrepreneurs settling on a tax scale or flat tax; the more an entrepreneur earns, the higher the contribution.
How will the value of health insurance contributions be determined for entrepreneurs settling on a lump sum in 2024?
The value will be known in January 2024 and is based on the average monthly salary from the fourth quarter of the previous year.
What are the effects of the increase in social insurance contributions for entrepreneurs in 2024?
The increase may significantly impact prices, limit employment opportunities, or hinder salary growth due to the higher financial burden on entrepreneurs.
What should entrepreneurs remember about the health insurance contribution in 2024?
It is calculated separately from other ZUS contributions and depends on the chosen form of taxation, with specific amounts for those on a tax scale, flat tax, or lump sum.
