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:

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