First there was a secret. ZUS ordered a report on the effects of the possible introduction of voluntary contribution of entrepreneurs. “Voluntary ZUS” He entered political discussions, with its introduction (in the form of total voluntary) there is a confederation, but one of the proposals was also presented by a spokesman for small and medium -sized enterprises. The report for ZUS had to check this idea. Only that despite the fact that it was established in October last year, until recently we had no idea about him. Only its authors knew him, but only ZUS could make the decision to make him public. Journalists helped in her taking. ABOUT “secret report” At the end of January Patryk Słowik from “Wirtualna Polska” wrote. A day later, the document appeared on the office's website. And very good, because it's interesting reading.
A mysterious report for ZUS and gloomy conclusions
She prepared him Polish network of economicsand the authors are Dr. Janina Petelczyc and dr Tomasz Lasocki – Social Insurance Experts, in the coordination of the economist Jan Oleszczuk-Zigmuntowski.
The data we have is reliable, in that it is in the overwhelming majority complete – they concern the whole group – whether they are self -employed or employees, without skipping anyone. Exceptionally, where such wide data could not be used, we asked ZUS to capture a group of 2,500 companies. This is different from these studies from the use of imaginatives 'tailors from Bełchatów' or 'plumbers from Warsaw'. We were based on hard data
– Dr. Tomasz Lasocki from the Warsaw University of Technology points out in an interview with Next.gazeta.pl. What conclusions are from research of scientists? Self -employed – i.e. entrepreneurs – we have in Poland as much as 2.25 million. This 12.7 percent all employeesand if farmers also consider – 17.2 percent In the EU only in Greece And Italy this percentage is higher. In Poland in this group up to Nearly 73 percent (72.7 percent) does not employ anyone – They conduct one -man activities. And numerous reliefs are available to all of them.
– The report shows that statistically, due to the conglomerate of various concessions, the average social security contribution to the Polish entrepreneur from 2020 has been calculated from the amount less than the minimum remuneration for work. In other words: The work of an employee earning a minimum salary is more folded than the work of an average conducting non -agricultural economic activity – emphasizes Lasocki.
Self -employed have an average of 50 percent higher income. from employee income. In 2022 it amounted to PLN 12,942.42 per month. This is average, so of course there are also those who achieved much lower income. The expert report explains, however, that “the distribution is asymmetrically right -handed.” This means that the income of entrepreneurs is varied, “however, the majority generates higher than average salary in the economy.”
Numerous discounts, low contributions
Despite these higher income, they pay Very low social security contributions. On average three times lower than employees. And often use numerous discounts and exemptions. The problem began six years ago.
– 2019 was a turning point. It was the first full year of “Relief to start”, “Little ZUS Plus” and “Unregistered activities”. Even in 2018, scientists – including me – we warned that the introduction of these changes in an insufficiently ill -considered way would make employing even a minimum full -time to be simply profitable and will be replaced to keep the employee on business activities. And so it happened too. Some “experts” said that it is even better because entrepreneurship and competitiveness will increase – says dr. Lasocki and calls such claims “complete misunderstanding”.
It should be noted that such a one-man company, addicted to only one contractor with the possibility of releasing 'on already' and equal social security is far closer to the situation of an employee of the 19th-century Łódź factory than to the champion of Silicon Valley
– emphasizes the expert.
Relief First of all, they hit to entrepreneurs who do not employ anyone. It is as much as 92.36 percent using “Relief to start”, 86.7 percent from “Little ZUS” and 87.1 percent from “Little ZUS Plus”. The report also indicates that the number of employees is falling – it results from the fact that some of them go to business or immediately decide on this form of employment (often on a B2B basis). Experts in conclusions from the report indicate that reliefs are needed for those companies that employ other employees.
– There are entrepreneurs who are not easy to pay the premium month in month, even if it is counted as only 11 percent. from the minimum wage. “Holidays contributory “will reduce this difference to 2 percent, but I do not know why everyone should drop on such a free premium also for the wealthiest self -employed. Together with Dr. Petelczyc We offer a different solution. Each entrepreneur should pay a premium from 80 percent. his individual income from the previous year while maintaining the current maximum annual contribution, except that the calculation basis should not be less than 80 percent. minimum wage. This would give relief to worse -off companies, and at the same time these help could not be used by those who are actually doing great – suggests Tomasz Lasocki.
What about pensions?
In his opinion, the discount for enterprises is simply incorrectly addressed. Most of the entrepreneurs use them largely. On the one hand, they do not participate in the maintenance of currently receiving benefits, on the other, you will have to pay them to the lowest pensions. That is: self -employed to a lesser extent add to the system, and in old age they will get more than you. But this is only part of the problem.
And here comes the thread that is rarely talked about. Many of those who seem to accumulate without a problem for minimal retirement, they may fail. If a self -employed one wants to use the available discounts in turn, then for the first six months the activity does not pay any contributions – that is, for this period of its contribution internship is zero. Then for two years he pays a premium from 30 percent. minimum wage. – This means that within 2.5 years of running a company will collect only 0.6 contributory years. Next is “Little ZUS+”, which still means counting the contribution from a lower amount than the minimum wage – says Tomasz Lasocki.
Already today someone who runs the company throughout his life must be careful not to overdo the concessions. On the other hand, the introduction of the 'voluntary ZUS' or the abolition of the limit of the use of 'little ZUS+' will make a lot of such people not even get a minimum pension and will mostly be doomed to poverty
– He points out. This is also the title of the report – “voluntary poverty. On the consequences of voluntary ZUS for self -employed”. Because this – poverty at their own request – could end for many entrepreneurs. In public discussion, there is often the subject of a decreasing replacement rate (i.e. the falling report of the last salary to the amount of pension – for the generation of the current 30, 40 -year -olds it can be even less than 25 percent). The minimum benefits for Retirees are one thing.
In the case of ideas such as “voluntary ZUS” There is an even greater risk. This Self -employed in a special way is threatened with retirement poverty. If someone began to run their own business after 1998, even if he does it for 30/35 years, and will use release and reliefs, he may not even collect an internship that entitles to calculate the minimum pension. Because this counting is not as easy as it may seem.
– This 25 years of internship is calculated so that if in a given month we pay the premium from the amount below the minimum wage, then this month is proportionally less. So it does not count as a full month to collect a retirement internship. Therefore, since the average contribution base is below the minimum, it means that the average entrepreneur acquires a minimum retirement than the average employed. Even a well -counting one would have a big problem, because the rates offered by the market would quickly be compact by those who would either not count it or have already developed a retirement internship – explains Tomasz Lasocki.
Someone who would voluntarily condemn himself to remain in part outside the system, in old age could have powerful trouble. If the idea of the so -called The voluntary ZUS came into force, the benefit of him would be doomed to themselves – and often to their luck in old age.
I do not know a scientist who regularly publishes in the field of social security, i.e. subjecting his work to independent reviews, who would think that 'voluntary ZUS' for entrepreneurs is a good idea. This is a definitely fatal idea
– emphasizes the expert.
According to experts, there are so many reliefs for self -employed that it cannibalizes other forms of employment. We have more and more sole proprietorships. According to Tomasz Lasocki “Deetatization is for B2B-Presidential”. At the same time, the expert strongly emphasizes one thing: it is not the fault of the self -employed that they use the options that give them the right and do not stigmatize them to the authors of the report.
We are not talking about 'plundering the rich and distribute to the poor'. We say to stop looting less wealthy and give away richer. That we would lead to the system from 'socialism for the wealthy'. That everyone participates in their own abilities in maintaining the system and later use it as needed. What entrepreneurs do massively is a very risky policy. Because it is very likely that not all of them will secure their future, and economic risks make even a cautious effect not necessarily to protect. There is no cheaper possibility to secure your old age than participation in a public system – because he has no commission
– sums up Tomasz Lasocki.
Because of course there is an argument that the so -called The voluntary ZUS does not prohibit the use of the public system, saving independent (after all, you can invest, e.g. in apartments – in recent years it is a fashionable marina for parking capital) or private insurance in old age. Experts and these reasons break.
“Studies of behavioral economy in the world show (heuristics and cognitive errors) that in such situations most people give up the system, believing that they will postpone themselves, which most do not do” – explained at X at the end of January Janina Petelczyc, co -author of the report. “For the needs of an article, which will soon be released in the magazine 'Economics', I examined the decisions of Polish solo-sighted in various scenarios and it was confirmed that most would give up retirement insurance if they had such an opportunity. The problem is deepened when we see the Polish market of private insurance: Additional pillars, with a limit of payments, practically do not offer lifelong payments. real estate with our demographics ” – wrote.
And in the recommendations placed in the report discussed in this article, we can read such a summary of the idea of the so -called voluntary ZUS for entrepreneurs:
“On any plane of functioning in the social insurance system there is no real need to introduce voluntary subject to retirement and disability pension insurance. What's more, the implementation of this concept in the realities of the Polish system will contribute to deepening the problems that are already occurring and were described in this report. Problems often distinguished Poland from Europe. “
You can get acquainted with the work of experts at this link.