Increase in ZUS contributions in 2022 - what will be their amount?
A person running a business should be obligatorily subject to insurance in ZUS. Entrepreneurs concerned about the changes to be introduced by the New Polish Order must also take into account that they will face an annual increase in social security contributions. At what level will ZUS contributions increase in 2022?
Social security contributions in 2022
We already know the new amount of the basis for assessing contributions for people using the preferences. The basis for its determination is the minimum wage, the value of which was given in September. In 2022, it is to be PLN 3010. In the case of two-year preference, the contribution base is 30% of the lowest wage. Therefore, social contributions will be calculated from the amount of PLN 903, which means that:
- taking into account the sick leave, they will be PLN 285.71
- without sick leave will be PLN 263.59.
The increase in ZUS contributions compared to the current year will amount to PLN 19.93 and PLN 18.39, respectively.
At the moment, however, there is no exact amount of the forecast monthly salary on which the amount of contributions to the large ZUS depends. The amount of PLN 5,922 appeared in the draft budget act for the next year. If it is adopted, then large ZUS entrepreneurs will charge on the basis constituting 60% of this amount, i.e. PLN 3,553.20. The amount of social contributions will then be at the level of:
- PLN 1,124.23, if the insured person decides to pay the sickness insurance premium
- PLN 1,037.18, if the insured person decides not to join the sick leave.
The increase in ZUS contributions compared to 2021 would in this case amount to PLN 125.86 and PLN 116.12, respectively.
It is also worth remembering that if an entrepreneur pays a large ZUS, he must also calculate contributions to the Labor Fund, which will amount to PLN 87.05. In 2021, it covers PLN 77.31, i.e. in 2022 there may be an increase of PLN 9.74.
Health insurance premiums in 2022
According to the announcements of the New Polish Deal, the health insurance premium from 2022 will no longer be the same for all entrepreneurs. The solution proposed at the moment regarding the determination of its base will depend on the form of taxation chosen by the entrepreneur, and it looks like this:
- general rules - 9% of income;
- flat tax - 4.9% of income;
- lump sum on recorded revenues:
income <PLN 60,000 - 9% of 60% of the average wage (premium approx. PLN 300);
income 60,000 - 300,000 PLN - 9% of the amount of 100% of the average wage (premium approx. PLN 500);
income> PLN 300,000 - 9% of 180% of the average wage (premium approx. PLN 900);
tax card - 9% of the minimum wage.
It is difficult to determine the overall increase in ZUS contributions in 2022, but even with the increase in the health contribution, which is to be calculated on income, it can be expected that the increase in ZUS contributions in the next year may be record-breaking. Until the adoption of the New Polish Deal and the disclosure of the amount of the expected salary, these values are only estimates.