Unforgiving regulations for entrepreneurs. Big ZUS increase from January

Unforgiving regulations for entrepreneurs.  Big ZUS increase from January

The forecasted average salary in 2025 will amount to PLN 8,579 – according to the recently adopted draft assumptions of the state budget for 2025. This means that companies will pay almost 9.7%. higher ZUS contributions.

The basis for the amount of ZUS contributions for entrepreneurs is related to the average salary – it is 60%. projected average salary. This means that with the government’s current forecasts for 2025, the base will amount to PLN 5,147.40. ZUS contributions for 2025 will increase by PLN 154.42, to PLN 1,754.74 (excluding health insurance contributions, calculated separately depending on the chosen form of taxation), informs the accounting company InFakt.

Plus health insurance premium

From 2022, the health insurance contribution is calculated on new principles. For people filing tax returns, the health insurance contribution is 9%. on income, and people settling the flat tax method pay 4.9%. from income. However, the legislator stipulated that the contribution cannot be lower than 9%. calculated from the minimum wage. In 2024, it is at least PLN 381.78 per month.

From January 2025, the minimum salary will increase to PLN 4,626, therefore in 2025 the minimum health insurance contribution will be PLN 416.34 (PLN 34.56 more than currently). People who settle their taxes using the tax card will also pay the same amount more.

It should be remembered that the government has announced changes to the rules for settling health insurance contributions, which are to be adopted in the coming weeks and are to enter into force from January 2025.

The above numbers are estimates based on assumptions for the state budget – the final rates will be approved in the fall.

Holidays from ZUS

On November 1, 2024, the provisions on the so-called holidays from ZUS. Thanks to this solution, people running sole proprietorships or being partners in a civil partnership do not pay ZUS in one month of the year. The exemption does not apply to health insurance contributions.

Failure to contribute will not create a hole in the payment history that will affect the entrepreneur’s future retirement benefits. The contribution will be covered by the state. This is important, because otherwise the profit would only be apparent: although the entrepreneur would save money (in 2024, the health contribution with sickness insurance is PLN 1,600), but in the future he would have a lower pension. When determining it, the contributions paid are taken into account: the less money there is in an individual retirement account, the lower the benefit will be.

This year, exemption will be possible only in December, in subsequent years already in a selected month.

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