ZUS for entrepreneurs in Poland in 2024. Check your social insurance contributions for 2024

ZUS for entrepreneurs in Poland in 2024. Check your social insurance contributions for 2024
Marek Cieślak

Marek Cieślak

CEO CGO Finance

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.

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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:

20143783,46 PLN
20153899,78 PLN
20164047,21 PLN
20174271,51 PLN
20184585,03 PLN
20194918,17 PLN
20205167,47 PLN
20215662,53 PLN
20226346,15 PLN
20237368,97 PLN
Average salary from 2014-2023

What will be the amount of social insurance contributions for entrepreneurs 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 contribution20232024
Pension contribution812.23 PLN916.35 PLN
Disability pension contribution332.88 PLN375.55 PLN
Sickness contribution101.94 PLN115.01 PLN
Accident contribution69.49 PLN78.40 PLN
Labour Fund101.94 PLN115.01 PLN
In total1418,48 PLN1600,27 PLN
Social insurance contributions for entrepreneurs in 2024

The above values do not include health insurance contribution. It is calculated separately, depending on the chosen tax form.

What changes in the law are still expected in 2024? You can read about the most important ones in this article

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 revenueHealth insurance contribution
Up to 60 000 PLN399,60 PLN per month
Between 60 000 PLN and 300 000 PLN666 PLN per month
Above 300 000 PLN1198 80 PLN per month
The value of health insurance contribution

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 find the above topic interesting and want to know more about it, do not hesitate to contact us. Experts from our law firm in Łódź are ready to help you.

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