According to the draft budget law, which was submitted to the Sejm at the end of September, the average salary in 2024 will be PLN 7,824. This means an increase of 12.8 percent compared to 2023. The amount of ZUS contributions for companies will also increase by this amount.
Height base ZUS contributions for entrepreneurs it constitutes 60 percent. average salary. Therefore, it will amount to PLN 4,694.40, and ZUS contributions for 2024 – PLN 1,600.27 (without health insurance premium, calculated separately depending on the chosen form of taxation).
In 2023, ZUS contributions amount to PLN 1,418.48. This means an increase of PLN 181.79 per month.
Health care contribution
In 2024, the health contribution for taxpayers settling on a tax scale or flat tax will amount to at least PLN 381.78. This means that these two groups of entrepreneurs will pay a total of at least PLN 1,982.05 in ZUS contributions per month. Therefore, the annual burden will not be lower than PLN 23,784.60.
– It is worth noting that such levies will be paid even by companies that will have problems in 2024, for example, will achieve low income or even have a loss – points out Piotr Juszczyk, chief tax advisor at inFakta.
Those settling the lump sum payment must wait
Entrepreneurs who settle with a registered lump sum will only learn the amount of the health insurance contribution in January 2024. The contribution basis for this group of taxpayers is determined on the basis of the average salary from the fourth quarter. Assuming its forecast value at PLN 7,400, lump-sum contributions would be, depending on annual income:
• up to 60 thousand – PLN 399.60 per month; • between 60 thousand and 300 thousand – PLN 666 per month; • over 300 thousand – PLN 1,198.80 per month.
Adding these forecast amounts with the large ZUS contributions, we see that the total monthly burden will be between approx. PLN 2,000. PLN and 2.8 thousand zloty.
– In my opinion, the effects of the continuous increase in ZUS contributions will be felt in prices. Of course, this is not the only component influencing their height, but it is very important. Let us remember that in 2021, ZUS contributions, net of part of the health insurance contribution from tax, amounted to approximately PLN 1,139 and this real cost was borne by the entrepreneur – says Piotr Juszczyk.
– In 2024, it will be a minimum of nearly PLN 2,000. The jump is therefore huge, and it must be remembered that the amount of health insurance contributions for taxpayers on a scale and flat tax basis is unlimited and increases with their income – he adds.
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