Since January, due to the increase in the minimum wage and the forecast average monthly salary for 2025, social security contributions have increased – informs the Social Insurance Institution.
An entrepreneur who does not benefit from tax relief is obliged to pay social security contributions from the base, which cannot be lower than 60%. projected average salary. In 2025, this amount is PLN 8,673.
ZUS contributions
This means that for people running a businesswho do not benefit from any relief, the minimum basis for calculating social security contributions will be PLN 5,203.80 (60% of PLN 8,673). Therefore, the voluntary sickness insurance contribution that the entrepreneur will have to pay in 2025, together with the Labor Fund contribution, will amount to PLN 1,773.96. This is PLN 173.64 more than in 2024. If the minimum basis for calculating social security and Labor Fund contributions for the period January-December 2025 is declared, the contributions for entrepreneurs are as follows: PLN 1,015.78 – for pension insurance ( 19.52%), PLN 416.30 – for disability insurance (8%), PLN 127.49 – for sickness insurance (2.45%), PLN 86.90 – for accident insurance (1.67%) – the amount of this contribution is valid until March 31, 2025, PLN 127.49 – for the Labor Fund (2.45 percent).
Entrepreneurs must take into account further increases.Shutterstock
Preferential ZUS
An entrepreneur paying preferential social security contributions (for example, starting a business) deducts them from the base, which cannot be lower than 30%. minimum wage.
In 2025, the minimum wage is PLN 4,666, which means that the basis for calculating social security contributions cannot be lower than PLN 1,399.80. Therefore, social security contributions, including voluntary sickness insurance (excluding health insurance), will amount to PLN 442.90which is an increase of PLN 34.74 compared to the previous amount.
Social security contributions in 2025 cannot be lower than the following amounts: PLN 273.24 – for pension insurance (19.52%), PLN 111.98 – for disability insurance (8%), PLN 34.30 – for sickness insurance (2.45%), PLN 23.38 – for accident insurance (1.67%) – the amount of this contribution is valid until March 31 2025
Small ZUS plus
People running a business on a smaller scale who benefit from small tax relief ZUS plus, they pay social security contributions based on the average monthly income from the previous calendar year.
The basis for assessing these contributions cannot be lower than 30%. minimum wage or higher than 60%. projected average monthly salary. In 2025, this means that the basis for calculating contributions must be in the range from PLN 1,399.80 to PLN 5,203.80.
Main photo source: Shutterstock