What determines the amount of the entrepreneur's ZUS contribution?

The amount of the entrepreneur's ZUS contribution depends primarily on two values:

• average remuneration for work,
• minimum wage for work.

The budget act adopted for 2021 specifies an increase in the forecast average monthly salary from PLN 5227 gross in 2020 to PLN 5259 gross in 2021. The same act determines the minimum wage, increasing it from PLN 2600 gross in 2020 to PLN 2800 gross in 2021. How does this affect the amount of contributions?

Preferential ZUS contributions of entrepreneurs - social insurance

The basis for the assessment of preferential ZUS contributions is 30% of the minimum remuneration for work in a given year, i.e. in 2021 the base will be PLN 840 (PLN 2,800 x 30%).

ZUS contributions of the entrepreneur on preferential terms in the years 2020 - 2021 are presented in the table below.

Insurance premiums	Contribution% rate	Contribution rates in 2020	Contribution rates in 2021
Retirement	19,52%	152.26 zł	PLN 163.97
Profitable	8%	PLN 62.40	PLN 67.20
Sickness	2,45%	PLN 19.11	PLN 20.58
Accident *	1,67%*	PLN 13.03	PLN 14.03
Contributions for social security - TOTAL	31,64%	PLN 246.80	PLN 265.78
labor Fund	the entrepreneur paying the minimum preferential ZUS contributions does not pay the FP for himself	the entrepreneur paying the minimum preferential ZUS contributions does not pay the FP for himself	the entrepreneur paying the minimum preferential ZUS contributions does not pay the FP for himself

* from April 1, 2018, the standard accident contribution is 1.67% Preferential ZUS contributions are voluntary and valid for a full 24 months.

Standard ZUS contributions of entrepreneurs - social insurance

Paying contributions to the Social Insurance Institution is the responsibility of every person running a business. All social contributions (retirement, disability, accident) and health insurance contributions are obligatory, which means that you cannot opt ​​out of paying them. The only voluntary contribution for the entrepreneur is the sickness contribution.

As already mentioned, the basis for calculating ZUS contributions is the forecasted average monthly remuneration for work (in 2021 - PLN 5259), and exactly 60% of this remuneration. In 2021, this base will amount to PLN 3,155.40 (PLN 5,259 × 60%).

The table below presents the rate amounts for the years 2020 and 2021.

Insurance premiums	Contribution% rate	Contribution rates in 2020	Contribution rates in 2021
Contribution basis		PLN 3,136.20	PLN 3,155.40
Retirement	19,52%	PLN 612.19	615,93
Profitable	8%	PLN 250.90	252,43
Sickness	2,45%	PLN 76.84	77,31
Accident *	1,67%*	PLN 52.37	52,70
Contributions for social security - TOTAL	31,64%	PLN 992.30	998,37
labor Fund	2,45%	PLN 76.84	77,31

* from April 1, 2018, the standard accident contribution is 1.67% Start a free 30-day trial period with no strings attached!

Entrepreneur's health contribution

The amount of health insurance contributions for entrepreneurs paying standard or preferential social contributions depends on the average salary in the entrepreneurial sector in the fourth quarter of the year. In the GUS communiqué, the average monthly salary in the enterprise sector, including profit payments, in the fourth quarter of last year amounts to 4,242.38. It follows that the health contribution in 2021 is 381.81 (to be deducted 328.78).