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]
2018I-XII2665.819.52520.368213.262.4565.310.4-3.610.66-95.972.4565.310.12.673554.939319.94
2017I-XII2557.819.52499.288204.622.4562.670.4-3.610.23-92.082.4562.670.12.563303.139297.28
2016I-XII243319.52474.928194.642.4559.610.4-3.69.73-87.592.4559.610.12.433210.69288.95
2015III-XII2375.419.52463.688190.032.4558.20.4-3.69.5-85.512.4558.20.12.383104.579279.41
2015I, II2375.419.52463.688190.032.4558.20.67-3.8615.92-91.692.4558.20.12.383104.579279.41
2014I-XII2247.619.52438.738179.812.4555.070.67-3.8615.06-86.762.4555.070.12.253004.489270.4
2013I-XII2227.819.52434.878178.222.4554.580.67-3.8614.93-85.992.4554.580.12.232908.139261.73
2012IV-XII2115.619.52412.978169.252.4551.830.67-3.8614.17-81.662.4551.830.12.122828.319254.55
2012II, III2115.619.52412.978169.252.4551.830.67-3.3314.17-70.452.4551.830.12.122828.319254.55
2012I2115.619.52412.976126.942.4551.830.67-3.3314.17-70.452.4551.830.12.122828.319254.55
2011I-XII2015.419.52393.416120.922.4549.380.67-3.3313.5-67.112.4549.380.12.022704.319243.39
2010I-XII1887.619.52368.466113.262.4546.250.67-3.3312.65-62.862.4546.250.11.892592.469233.32
2009IV-XII1915.819.52373.966114.952.4546.940.67-3.3312.84-63.82.4546.940.11.922491.579224.24
2009III1915.819.52373.966114.952.4546.940.67-3.612.84-68.972.4546.940.11.922491.579224.24
2009I, II1915.819.52373.966114.952.4546.940.67-3.612.84-68.972.4546.940.11.922392.769215.35
2008XII1781.1319.52347.686106.872.4543.640.67-3.611.93-64.122.4543.640.11.782392.769215.35
2008IX, X, XI1770.8219.52345.666106.252.4543.390.67-3.611.86-63.752.4543.390.11.772364.279212.78
2008VI, VII, VIII1790.3919.52349.486107.422.4543.860.67-3.612-64.452.4543.860.11.792287.49205.87
2008III, IV, V1739.919.52339.636104.392.4542.630.67-3.611.66-62.642.4542.630.11.742328.89209.59
2008I, II1622.0519.52316.62697.322.4539.740.67-3.610.87-58.392.4539.740.11.622168.39195.15
2007XII1622.0519.52316.6210162.212.4539.740.9-3.614.6-58.392.4539.740.11.622168.39195.15
2007IX, X, XI1586.619.52309.710158.662.4538.870.9-3.614.28-57.122.4538.870.11.592109.469189.85
2007VII, VIII1625.4819.52317.2910162.552.4539.820.9-3.614.63-58.522.4539.820.11.632053.349184.8
2007VI1625.4819.52317.2913211.312.4539.820.9-3.614.63-58.522.4539.820.11.632053.349184.8
2007III, IV, V1597.5119.52311.8313207.682.4539.140.67-3.610.7-57.512.4539.140.11.62116.889190.52
2007I, II1478.819.52288.6613192.242.4536.230.67-3.69.91-53.242.4536.230.11.481970.659177.36

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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