Table of polish insurance contributions
Polish ZUS rates with minimal tax base. Included both current and archived (starting from 2007) rates.

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YearMonths when rates appliedContribution base [PLN]Social insuranceLabor fundGuaranteed employee benefits fundHealth fund
RetirementDisability insuranceSickness insuranceAccident insurance
Percent of baseContribution rate [PLN]Percent of baseContribution rate [PLN]Percent of baseContribution rate [PLN]Percent of baseContribution rate [PLN]Percent of baseContribution rate [PLN]Percent of baseContribution rate [PLN]Base [PLN]Percent of baseContribution rate [PLN]
2017
I-XII
2557.8
19.52
499.28
8
204.62
2.45
62.67
0.4-3.6
10.23-92.08
2.45
62.67
0.1
2.56
3303.13
9
297.28
2016
I-XII
2433
19.52
474.92
8
194.64
2.45
59.61
0.4-3.6
9.73-87.59
2.45
59.61
0.1
2.43
3210.6
9
288.95
2015
III-XII
2375.4
19.52
463.68
8
190.03
2.45
58.2
0.4-3.6
9.5-85.51
2.45
58.2
0.1
2.38
3104.57
9
279.41
2015
I, II
2375.4
19.52
463.68
8
190.03
2.45
58.2
0.67-3.86
15.92-91.69
2.45
58.2
0.1
2.38
3104.57
9
279.41
2014
I-XII
2247.6
19.52
438.73
8
179.81
2.45
55.07
0.67-3.86
15.06-86.76
2.45
55.07
0.1
2.25
3004.48
9
270.4
2013
I-XII
2227.8
19.52
434.87
8
178.22
2.45
54.58
0.67-3.86
14.93-85.99
2.45
54.58
0.1
2.23
2908.13
9
261.73
2012
IV-XII
2115.6
19.52
412.97
8
169.25
2.45
51.83
0.67-3.86
14.17-81.66
2.45
51.83
0.1
2.12
2828.31
9
254.55
2012
II, III
2115.6
19.52
412.97
8
169.25
2.45
51.83
0.67-3.33
14.17-70.45
2.45
51.83
0.1
2.12
2828.31
9
254.55
2012
I
2115.6
19.52
412.97
6
126.94
2.45
51.83
0.67-3.33
14.17-70.45
2.45
51.83
0.1
2.12
2828.31
9
254.55
2011
I-XII
2015.4
19.52
393.41
6
120.92
2.45
49.38
0.67-3.33
13.5-67.11
2.45
49.38
0.1
2.02
2704.31
9
243.39
2010
I-XII
1887.6
19.52
368.46
6
113.26
2.45
46.25
0.67-3.33
12.65-62.86
2.45
46.25
0.1
1.89
2592.46
9
233.32
2009
IV-XII
1915.8
19.52
373.96
6
114.95
2.45
46.94
0.67-3.33
12.84-63.8
2.45
46.94
0.1
1.92
2491.57
9
224.24
2009
III
1915.8
19.52
373.96
6
114.95
2.45
46.94
0.67-3.6
12.84-68.97
2.45
46.94
0.1
1.92
2491.57
9
224.24
2009
I, II
1915.8
19.52
373.96
6
114.95
2.45
46.94
0.67-3.6
12.84-68.97
2.45
46.94
0.1
1.92
2392.76
9
215.35
2008
XII
1781.13
19.52
347.68
6
106.87
2.45
43.64
0.67-3.6
11.93-64.12
2.45
43.64
0.1
1.78
2392.76
9
215.35
2008
IX, X, XI
1770.82
19.52
345.66
6
106.25
2.45
43.39
0.67-3.6
11.86-63.75
2.45
43.39
0.1
1.77
2364.27
9
212.78
2008
VI, VII, VIII
1790.39
19.52
349.48
6
107.42
2.45
43.86
0.67-3.6
12-64.45
2.45
43.86
0.1
1.79
2287.4
9
205.87
2008
III, IV, V
1739.9
19.52
339.63
6
104.39
2.45
42.63
0.67-3.6
11.66-62.64
2.45
42.63
0.1
1.74
2328.8
9
209.59
2008
I, II
1622.05
19.52
316.62
6
97.32
2.45
39.74
0.67-3.6
10.87-58.39
2.45
39.74
0.1
1.62
2168.3
9
195.15
2007
XII
1622.05
19.52
316.62
10
162.21
2.45
39.74
0.9-3.6
14.6-58.39
2.45
39.74
0.1
1.62
2168.3
9
195.15
2007
IX, X, XI
1586.6
19.52
309.7
10
158.66
2.45
38.87
0.9-3.6
14.28-57.12
2.45
38.87
0.1
1.59
2109.46
9
189.85
2007
VII, VIII
1625.48
19.52
317.29
10
162.55
2.45
39.82
0.9-3.6
14.63-58.52
2.45
39.82
0.1
1.63
2053.34
9
184.8
2007
VI
1625.48
19.52
317.29
13
211.31
2.45
39.82
0.9-3.6
14.63-58.52
2.45
39.82
0.1
1.63
2053.34
9
184.8
2007
III, IV, V
1597.51
19.52
311.83
13
207.68
2.45
39.14
0.67-3.6
10.7-57.51
2.45
39.14
0.1
1.6
2116.88
9
190.52
2007
I, II
1478.8
19.52
288.66
13
192.24
2.45
36.23
0.67-3.6
9.91-53.24
2.45
36.23
0.1
1.48
1970.65
9
177.36

Some facts

  • The table shows rates of social security contributions (as percent of tax base) and the corresponding amounts of cash (PLN) calculated for a minimum base.
  • Calculated contributions are total amount of cash, that should be payed to Social Security (polish ZUS). In the case of an employment contract or contract-order, these rates are divided between employee's and employer's parts. If you want to see how these amounts are distributed, chcek out our other calculator: Polish ZUS payments.
  • Calculated contributions show minimum rates, which apply to earnings on self-employment basis. Those minimal values do not apply to employment based earnings.

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