Calculator finds out preferential social insurance contributions for small entrepreneurs in Poland (so-called small ZUS plus).

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Caculation data: Tax year and income#

Tax year
Income achieved during previous year	PLN
Number of business days during previous year	days

Results: Preferential ZUS contributions#

Summary
Number of business days during previous year	365days
Income achieved during previous year	65000.00PLN
Minimal social insurance base	2671.24PLN
Total ZUS contributions	1272.98PLN
Monthly insurance contributions
Sickness insurance	65.45PLN
Pension insurance	521.43PLN
Disability insurance	213.70PLN
Accident insurance	44.61PLN
Health insurance payed	362.34PLN
Fund of Guaranteed Employee Benefits (FGŚP)	2.67PLN
Labour Fund (FP)	65.45PLN
Insurance rates
Sickness insurance	2.45%
Pension insurance	19.52%
Disability insurance	8%
Accident insurance	1.67%
Health insurance payed	9%
Fund of Guaranteed Employee Benefits (FGŚP)	0.1%
Labour Fund (FP)	2.45%

Some facts#

From February 1, 2020 Polish entrepreneurs will be able to take advantage of reduced ZUS contributions depending on income.
Preferential ZUS rates are known under the common name small ZUS plus.
The small ZUS plus program is intended for entrepreneurs who:
- in the previous year were active entrepreneurs for at least 60 days,
- in the previous year received revenues below 120,000 PLN.
Lower rates can be paid for a maximum of 36 months in the last 60 calendar months of doing business.
To calculate the reduced base of social contributions, use the following formula:

$\text {ZUS basis} = \frac{\text{income achieved in the previous year}}{\text{number of days of doing business in the previous year}} \times 30 \times 0.5$
To calculate the amount of contributions in PLN, multiply the received basis by the individual contributions rates applicable in a given period. To see the current (or archival) rates for ZUS contributions, chekout our other calculator: Polish ZUS: rates and base.
⚠ WARNING! Preferential ZUS contributions do not apply to health contribution (polish: NFZ). This means that the lower basis can be used, for example, for pension contribution or disability pension, but remains unchanged when calculating the health contribution.
The ZUS basis for preferential contributions may not be lower than 30% of the minimum wage. If the base calculated using previous year's income is smaller, use 30% of the minimum wage instead.

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.