Polish insurance contributions year-by-year (current and archival)#
Year | Months when rates applied | Contribution base [PLN] | Social insurance | Labor fund | Guaranteed employee benefits fund | Health fund | |||||||||||
Retirement | Disability insurance | Sickness insurance | Accident insurance | ||||||||||||||
Percent of base | Contribution rate [PLN] | Percent of base | Contribution rate [PLN] | Percent of base | Contribution rate [PLN] | Percent of base | Contribution rate [PLN] | Percent of base | Contribution rate [PLN] | Percent of base | Contribution rate [PLN] | Base [PLN] | Percent of base | Contribution rate [PLN] | |||
2022 | II-XII | 3553.20 | 19.52 | 693.58 | 8.00 | 284.26 | 2.45 | 87.05 | 0.67-3.33 | 23.81-118.32 | 2.45 | 87.05 | 0.10 | 3.55 | Depends on income and tax model | Depends on income and tax model | Depends on income and tax model |
2022 | I | 3553.20 | 19.52 | 693.58 | 8.00 | 284.26 | 2.45 | 87.05 | 0.67-3.33 | 23.81-118.32 | 2.45 | 87.05 | 0.10 | 3.55 | 4665.78 | 9 | 419.92 |
2021 | I-XII | 3155.40 | 19.52 | 615.93 | 8.00 | 252.43 | 2.45 | 77.31 | 0.67-3.33 | 21.14-105.07 | 2.45 | 77.31 | 0.10 | 3.16 | 4242.38 | 9 | 381.81 |
2020 | I-XII | 3136.20 | 19.52 | 612.19 | 8.00 | 250.90 | 2.45 | 76.84 | 0.67-3.33 | 21.01-104.44 | 2.45 | 76.84 | 0.10 | 3.14 | 4026.01 | 9 | 362.34 |
2019 | I-XII | 2859.00 | 19.52 | 558.08 | 8.00 | 228.72 | 2.45 | 70.05 | 0.67-3.33 | 19.16-95.20 | 2.45 | 70.05 | 0.10 | 2.86 | 3803.56 | 9 | 342.32 |
2018 | VI-XII | 2665.80 | 19.52 | 520.36 | 8.00 | 213.26 | 2.45 | 65.31 | 0.67-3.33 | 17.86-88.77 | 2.45 | 65.31 | 0.10 | 2.67 | 3554.93 | 9 | 319.94 |
2018 | V | 2665.80 | 19.52 | 520.36 | 8.00 | 213.26 | 2.45 | 65.31 | 0.67-3.6 | 17.86-95.97 | 2.45 | 65.31 | 0.10 | 2.67 | 3554.93 | 9 | 319.94 |
2018 | IV | 2665.80 | 19.52 | 520.36 | 8.00 | 213.26 | 2.45 | 65.31 | 0.4-3.6 | 10.66-95.97 | 2.45 | 65.31 | 0.10 | 2.67 | 3554.93 | 9 | 319.94 |
2018 | I, II, III | 2665.80 | 19.52 | 520.36 | 8.00 | 213.26 | 2.45 | 65.31 | 0.4-3.6 | 10.66-95.97 | 2.45 | 65.31 | 0.10 | 2.67 | 3554.93 | 9 | 319.94 |
2017 | I-XII | 2557.80 | 19.52 | 499.28 | 8.00 | 204.62 | 2.45 | 62.67 | 0.67-3.33 | 17.14-85.17 | 2.45 | 62.67 | 0.10 | 2.56 | 3303.13 | 9 | 297.28 |
2016 | I-XII | 2433.00 | 19.52 | 474.92 | 8.00 | 194.64 | 2.45 | 59.61 | 0.67-3.33 | 16.30-81.02 | 2.45 | 59.61 | 0.10 | 2.43 | 3210.60 | 9 | 288.95 |
2015 | IV-XII | 2375.40 | 19.52 | 463.68 | 8.00 | 190.03 | 2.45 | 58.20 | 0.4-3.33 | 9.50-79.10 | 2.45 | 58.20 | 0.10 | 2.38 | 3104.57 | 9 | 279.41 |
2015 | III | 2375.40 | 19.52 | 463.68 | 8.00 | 190.03 | 2.45 | 58.20 | 0.4-3.33 | 9.50-79.10 | 2.45 | 58.20 | 0.10 | 2.38 | 3104.57 | 9 | 279.41 |
2015 | I, II | 2375.40 | 19.52 | 463.68 | 8.00 | 190.03 | 2.45 | 58.20 | 0.67-3.86 | 15.92-91.69 | 2.45 | 58.20 | 0.10 | 2.38 | 3104.57 | 9 | 279.41 |
2014 | I-XII | 2247.60 | 19.52 | 438.73 | 8.00 | 179.81 | 2.45 | 55.07 | 0.67-3.86 | 15.06-86.76 | 2.45 | 55.07 | 0.10 | 2.25 | 3004.48 | 9 | 270.40 |
2013 | I-XII | 2227.80 | 19.52 | 434.87 | 8.00 | 178.22 | 2.45 | 54.58 | 0.67-3.86 | 14.93-85.99 | 2.45 | 54.58 | 0.10 | 2.23 | 2908.13 | 9 | 261.73 |
2012 | IV-XII | 2115.60 | 19.52 | 412.97 | 8.00 | 169.25 | 2.45 | 51.83 | 0.67-3.86 | 14.17-81.66 | 2.45 | 51.83 | 0.10 | 2.12 | 2828.31 | 9 | 254.55 |
2012 | II, III | 2115.60 | 19.52 | 412.97 | 8.00 | 169.25 | 2.45 | 51.83 | 0.67-3.33 | 14.17-70.45 | 2.45 | 51.83 | 0.10 | 2.12 | 2828.31 | 9 | 254.55 |
2012 | I | 2115.60 | 19.52 | 412.97 | 6.00 | 126.94 | 2.45 | 51.83 | 0.67-3.33 | 14.17-70.45 | 2.45 | 51.83 | 0.10 | 2.12 | 2828.31 | 9 | 254.55 |
2011 | I-XII | 2015.40 | 19.52 | 393.41 | 6.00 | 120.92 | 2.45 | 49.38 | 0.67-3.33 | 13.50-67.11 | 2.45 | 49.38 | 0.10 | 2.02 | 2704.31 | 9 | 243.39 |
2010 | I-XII | 1887.60 | 19.52 | 368.46 | 6.00 | 113.26 | 2.45 | 46.25 | 0.67-3.33 | 12.65-62.86 | 2.45 | 46.25 | 0.10 | 1.89 | 2592.46 | 9 | 233.32 |
2009 | IV-XII | 1915.80 | 19.52 | 373.96 | 6.00 | 114.95 | 2.45 | 46.94 | 0.67-3.33 | 12.84-63.80 | 2.45 | 46.94 | 0.10 | 1.92 | 2491.57 | 9 | 224.24 |
2009 | III | 1915.80 | 19.52 | 373.96 | 6.00 | 114.95 | 2.45 | 46.94 | 0.67-3.6 | 12.84-68.97 | 2.45 | 46.94 | 0.10 | 1.92 | 2491.57 | 9 | 224.24 |
2009 | I, II | 1915.80 | 19.52 | 373.96 | 6.00 | 114.95 | 2.45 | 46.94 | 0.67-3.6 | 12.84-68.97 | 2.45 | 46.94 | 0.10 | 1.92 | 2392.76 | 9 | 215.35 |
2008 | XII | 1781.13 | 19.52 | 347.68 | 6.00 | 106.87 | 2.45 | 43.64 | 0.67-3.6 | 11.93-64.12 | 2.45 | 43.64 | 0.10 | 1.78 | 2392.76 | 9 | 215.35 |
2008 | IX, X, XI | 1770.82 | 19.52 | 345.66 | 6.00 | 106.25 | 2.45 | 43.39 | 0.67-3.6 | 11.86-63.75 | 2.45 | 43.39 | 0.10 | 1.77 | 2364.27 | 9 | 212.78 |
2008 | VI, VII, VIII | 1790.39 | 19.52 | 349.48 | 6.00 | 107.42 | 2.45 | 43.86 | 0.67-3.6 | 12.00-64.45 | 2.45 | 43.86 | 0.10 | 1.79 | 2287.40 | 9 | 205.87 |
2008 | III, IV, V | 1739.90 | 19.52 | 339.63 | 6.00 | 104.39 | 2.45 | 42.63 | 0.67-3.6 | 11.66-62.64 | 2.45 | 42.63 | 0.10 | 1.74 | 2328.80 | 9 | 209.59 |
2008 | I, II | 1622.05 | 19.52 | 316.62 | 6.00 | 97.32 | 2.45 | 39.74 | 0.67-3.6 | 10.87-58.39 | 2.45 | 39.74 | 0.10 | 1.62 | 2168.30 | 9 | 195.15 |
2007 | XII | 1622.05 | 19.52 | 316.62 | 10.00 | 162.21 | 2.45 | 39.74 | 0.9-3.6 | 14.60-58.39 | 2.45 | 39.74 | 0.10 | 1.62 | 2168.30 | 9 | 195.15 |
2007 | IX, X, XI | 1586.60 | 19.52 | 309.70 | 10.00 | 158.66 | 2.45 | 38.87 | 0.9-3.6 | 14.28-57.12 | 2.45 | 38.87 | 0.10 | 1.59 | 2109.46 | 9 | 189.85 |
2007 | VII, VIII | 1625.48 | 19.52 | 317.29 | 10.00 | 162.55 | 2.45 | 39.82 | 0.9-3.6 | 14.63-58.52 | 2.45 | 39.82 | 0.10 | 1.63 | 2053.34 | 9 | 184.80 |
2007 | VI | 1625.48 | 19.52 | 317.29 | 13.00 | 211.31 | 2.45 | 39.82 | 0.9-3.6 | 14.63-58.52 | 2.45 | 39.82 | 0.10 | 1.63 | 2053.34 | 9 | 184.80 |
2007 | III, IV, V | 1597.51 | 19.52 | 311.83 | 13.00 | 207.68 | 2.45 | 39.14 | 0.67-3.6 | 10.70-57.51 | 2.45 | 39.14 | 0.10 | 1.60 | 2116.88 | 9 | 190.52 |
2007 | I, II | 1478.80 | 19.52 | 288.66 | 13.00 | 192.24 | 2.45 | 36.23 | 0.67-3.6 | 9.91-53.24 | 2.45 | 36.23 | 0.10 | 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.
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).
- Polish salary #1 (yearly) - see what is happening with your salary month by month, the calculator supports both an employment contract, a specific task contract and a job order contract",
- Polish earnings #2 (tax↔no tax) - simple conversion between gross and net earnings (on-the-hand),
- Polish earnings #3 (written order) - earnings calculator for the contract of job order contract,
- Polish earnings during sickness - calculator of salary during illnes paid by ZUS and your employer,
- Polish ZUS payments - a simple calculator of all social security contributions (polish: ZUS) for an employment contract with a breakdown into contributions paid by the employee and the employer (employer's cost),
- Polish ZUS: rates and base - current and archival social security contributions (polish: ZUS) for entrepreneurs (self-employed),
- Polish ZUS retirement - state pension calculator using "old rules", paid entirely from ZUS, the so-called "old pension",
- Polish OFE retirement - state pension calcualtor using "new rules paid from ZUS and OFE,
- Work time - check how many seconds, minutes, hours, days etc. of your life you spend at work,
- State pension age - check when you will be able to stop working and retire (polish retirement age calculator),
- Polish salary #4 (self-employment) - check how much you will earn on the invoice as the so-called freelancer in Poland [waek](self-employed),
- Average and minimum wages in Poland - current and archival minimum and average salaries in Poland,
- PL: Tax-free threshold archive - the amount below which you will not pay income tax, current and archival rates,
- PL: Tax-decreasing amount - calculator of the amount that reduces your income tax,
- Polish Employee Capital Plans (PPK) - calculator of contributions and future retirement pay outs from Employee Capital Plans (polish: PPK),
- Polish disability pension - calculator of the disability pension paid from ZUS,
- PIT rates in Poland (archive) - current and archival personal income tax rates (PIT) in Poland,
- CIT rates in Poland (archive) - current and archival corporate tax rates (CIT) in Poland,
- Real work cost in Poland (archive) - effective labor cost in Poland, historical and current values are presented,
- Polish accident insurance - the amount of the accident insurance contribution depending on the type of activity (polish PKD codes),
- Polish ZUS: preferential - calculator of preferential social security contributions (polish: ZUS) for entrepreneurs who start their business,
- Polish lump-sum tax rates - lump-sum tax rates by type of activity (polish PKWiU codes), both current and historical data are presented,
- Polish health contribution (lump-sum tax) - the amount of health contribution if you use lump-sum tax in Poland.
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