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

Polish insurance contributions year-by-year (current and archival)#

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]
2022II-XII3553.2019.52693.588.00284.262.4587.050.67-3.3323.81-118.322.4587.050.103.55Depends on income and tax modelDepends on income and tax modelDepends on income and tax model
2022I3553.2019.52693.588.00284.262.4587.050.67-3.3323.81-118.322.4587.050.103.554665.789419.92
2021I-XII3155.4019.52615.938.00252.432.4577.310.67-3.3321.14-105.072.4577.310.103.164242.389381.81
2020I-XII3136.2019.52612.198.00250.902.4576.840.67-3.3321.01-104.442.4576.840.103.144026.019362.34
2019I-XII2859.0019.52558.088.00228.722.4570.050.67-3.3319.16-95.202.4570.050.102.863803.569342.32
2018VI-XII2665.8019.52520.368.00213.262.4565.310.67-3.3317.86-88.772.4565.310.102.673554.939319.94
2018V2665.8019.52520.368.00213.262.4565.310.67-3.617.86-95.972.4565.310.102.673554.939319.94
2018IV2665.8019.52520.368.00213.262.4565.310.4-3.610.66-95.972.4565.310.102.673554.939319.94
2018I, II, III2665.8019.52520.368.00213.262.4565.310.4-3.610.66-95.972.4565.310.102.673554.939319.94
2017I-XII2557.8019.52499.288.00204.622.4562.670.67-3.3317.14-85.172.4562.670.102.563303.139297.28
2016I-XII2433.0019.52474.928.00194.642.4559.610.67-3.3316.30-81.022.4559.610.102.433210.609288.95
2015IV-XII2375.4019.52463.688.00190.032.4558.200.4-3.339.50-79.102.4558.200.102.383104.579279.41
2015III2375.4019.52463.688.00190.032.4558.200.4-3.339.50-79.102.4558.200.102.383104.579279.41
2015I, II2375.4019.52463.688.00190.032.4558.200.67-3.8615.92-91.692.4558.200.102.383104.579279.41
2014I-XII2247.6019.52438.738.00179.812.4555.070.67-3.8615.06-86.762.4555.070.102.253004.489270.40
2013I-XII2227.8019.52434.878.00178.222.4554.580.67-3.8614.93-85.992.4554.580.102.232908.139261.73
2012IV-XII2115.6019.52412.978.00169.252.4551.830.67-3.8614.17-81.662.4551.830.102.122828.319254.55
2012II, III2115.6019.52412.978.00169.252.4551.830.67-3.3314.17-70.452.4551.830.102.122828.319254.55
2012I2115.6019.52412.976.00126.942.4551.830.67-3.3314.17-70.452.4551.830.102.122828.319254.55
2011I-XII2015.4019.52393.416.00120.922.4549.380.67-3.3313.50-67.112.4549.380.102.022704.319243.39
2010I-XII1887.6019.52368.466.00113.262.4546.250.67-3.3312.65-62.862.4546.250.101.892592.469233.32
2009IV-XII1915.8019.52373.966.00114.952.4546.940.67-3.3312.84-63.802.4546.940.101.922491.579224.24
2009III1915.8019.52373.966.00114.952.4546.940.67-3.612.84-68.972.4546.940.101.922491.579224.24
2009I, II1915.8019.52373.966.00114.952.4546.940.67-3.612.84-68.972.4546.940.101.922392.769215.35
2008XII1781.1319.52347.686.00106.872.4543.640.67-3.611.93-64.122.4543.640.101.782392.769215.35
2008IX, X, XI1770.8219.52345.666.00106.252.4543.390.67-3.611.86-63.752.4543.390.101.772364.279212.78
2008VI, VII, VIII1790.3919.52349.486.00107.422.4543.860.67-3.612.00-64.452.4543.860.101.792287.409205.87
2008III, IV, V1739.9019.52339.636.00104.392.4542.630.67-3.611.66-62.642.4542.630.101.742328.809209.59
2008I, II1622.0519.52316.626.0097.322.4539.740.67-3.610.87-58.392.4539.740.101.622168.309195.15
2007XII1622.0519.52316.6210.00162.212.4539.740.9-3.614.60-58.392.4539.740.101.622168.309195.15
2007IX, X, XI1586.6019.52309.7010.00158.662.4538.870.9-3.614.28-57.122.4538.870.101.592109.469189.85
2007VII, VIII1625.4819.52317.2910.00162.552.4539.820.9-3.614.63-58.522.4539.820.101.632053.349184.80
2007VI1625.4819.52317.2913.00211.312.4539.820.9-3.614.63-58.522.4539.820.101.632053.349184.80
2007III, IV, V1597.5119.52311.8313.00207.682.4539.140.67-3.610.70-57.512.4539.140.101.602116.889190.52
2007I, II1478.8019.52288.6613.00192.242.4536.230.67-3.69.91-53.242.4536.230.101.481970.659177.36

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.

See also#

If you want to learn more about taxes and contributions paid by entrepreneurs in Poland, check out our other calculators:
  • Polish ZUS: rates and base - current and archival social insurance contributions (retirement, disability, sickness, accident), labor fund, guaranteed employee benefits fund (polish: FGŚP) and health contribution (polish: NFZ),
  • Polish salary #4 (self-employment) - calculator of tax and social security contributions (polish: ZUS) for the self-employed for various taxation methods (flat tax, tax scale, lump sum),
  • Polish health contribution (lump-sum tax) - current and archival amount of health contribution (polish: NFZ) for lump-sum tax,
  • Polish lump-sum tax rates - current lump-sum tax rates on recorded revenues for various types of activity (polish: PKWiU codes).
If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:

Nowy Ład 2022 (en: New Deal)#

  • At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
  • The changes introduced from January 1, 2022 include:
    • increasing tax-free amount to 30 000 PLN,
    • raising the tax threshold for persons using general rules to 120 000 PLN,
    • the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
    • because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
    • persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
    • new lump-sum tax rates were introduced,
    • new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
    • the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
  • Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
  • In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
  • At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
    • reduction of the PIT rate to 12%,
    • elimination of the middle class tax relief,
    • persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.

Nowy Ład 2022 (en: New Deal)#

  • At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
  • The changes introduced from January 1, 2022 include:
    • increasing tax-free amount to 30 000 PLN,
    • raising the tax threshold for persons using general rules to 120 000 PLN,
    • the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
    • because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
    • persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
    • new lump-sum tax rates were introduced,
    • new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
    • the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
  • Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
  • In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
  • At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
    • reduction of the PIT rate to 12%,
    • elimination of the middle class tax relief,
    • persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.

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