ZUS message: Average monthly salary in the enterprise sector, including payments from profit, in the fourth quarter of 2024 amounted to PLN 8 549.18 he said ZUS. This means changes in the calculation of health insurance contributions for persons conducting business activity. The amount of the fee depends on the form of taxation and revenues achieved.
What amount of ZUS contributions? Entrepreneurs settling a lump sum on recorded revenues will pay a health contribution depending on the annual income:
- Up to 60 thousand PLN income From the beginning of the calendar year: the premium base will be 5 129.51 PLN (60 % of the average salary), which means a monthly premium in the amount of PLN 461.66;
- Revenue between 60 thousand PLN and 300 thousand zloty: the base will increase to PLN 8 549.18 (100 % of the average salary), and the premium to PLN 769.43;
- Over 300 thousand zloty income: the base will increase to PLN 15 388.52 (180 percent of the average salary) and the premium will be PLN 1,384.97.
New contributions: People settling on the basis of tax card will have a fixed basis for the premium in the amount PLN 3,499.50 (75 % of the minimum wage). The monthly premium will be PLN 314.96 (9 % of the contribution basis). In turn, the premium of entrepreneurs on tax scale, flat tax or settling income from intellectual property rights will depend on the income from the previous month, but it cannot be lower than PLN 3,499.50 (75 percent minimum salary). In practice, this means that for January 2025 r. The premium will be PLN 381.78and for months from February 2025 to January 2026, it will be PLN 314.96. People cooperating with entrepreneurs will pay the premium from the base PLN 6,411.89 (75 % of the average salary), i.e. PLN 577.07. Whereas companieswhich in a given month will not generate income, will have to pay the premium in the amount PLN 769.43 (from the base PLN 8 549.18).
Read also: “ZUS will launch new options for the sick. Will cover the costs of treatment, accommodation and meals“.
Source: ZUS