Contributions Social Insurance Institution are related to the average salarywhich, according to the assumptions government in 2025 will amount to PLN 8,579 gross (compared to approximately PLN 7,824 currently). This is over PLN 755 more than the one assumed for this year. In turn, the amount of social insurance contributions for the self-employed is 60 percent of the forecasted average salary. On this basis, it is possible to calculate how the contributions will increase Social Insurance Institution next year.
This is how ZUS contributions for entrepreneurs will increase in 2025
As Piotr Juszczyk calculated infakt.plZUS contributions in 2025 will increase by PLN 154.42 to PLN 1,754.74 (compared to PLN 1,600.32 in 2024). These are calculations without the health insurance contribution, which is calculated separately depending on the chosen form of taxation. Additionally, some entrepreneurs may not pay the sickness contribution and/or the Social Insurance Fund Work. Some may also pay less under, among others, start-up relief, small ZUS or small ZUS plus.
The rates of the so-called large ZUS in 2025 will be as follows:
- pension contribution PLN 1,004.77;
- pension contribution PLN 411.79;
- sickness contribution PLN 126.11;
- accident contribution PLN 85.96;
- labor fund 126.11 PLN
Small ZUS in 2025 – how much will it be?
However, when it comes to the so-called small ZUS, i.e. preferential rates for entrepreneurs starting a business, the basis for calculating contributions is 30% of the minimum wage. In 2025, it is to amount to PLN 4,626 gross. The contribution base will increase to PLN 1,387.80, and contributions will amount to PLN 439.10 (PLN 30.94 more than currently) – it says infakt.pl. These calculations also do not include health insurance contributions.
The so-called small ZUS rates in 2025 will be as follows:
- pension contribution PLN 270.90;
- pension contribution PLN 111.02;
- sickness contribution PLN 34;
- accident contribution PLN 23.18;
- Labor fund: none.