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)#

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		Labor fund		Guaranteed employee benefits fund		Health fund
			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]
2020	I-XII	3136.2	19.52	612.19	8	250.9	2.45	76.84	0.67-3.33	21.01-104.44	2.45	76.84	0.1	3.14	4026.01	9	362.34
2019	I-XII	2859	19.52	558.08	8	228.72	2.45	70.05	0.67-3.33	19.16-95.2	2.45	70.05	0.1	2.86	3803.56	9	342.32
2018	VI-XII	2665.8	19.52	520.36	8	213.26	2.45	65.31	0.67-3.33	17.86-88.77	2.45	65.31	0.1	2.67	3554.93	9	319.94
2018	V	2665.8	19.52	520.36	8	213.26	2.45	65.31	0.67-3.6	17.86-95.97	2.45	65.31	0.1	2.67	3554.93	9	319.94
2018	IV	2665.8	19.52	520.36	8	213.26	2.45	65.31	0.4-3.6	10.66-95.97	2.45	65.31	0.1	2.67	3554.93	9	319.94
2018	I, II, III	2665.8	19.52	520.36	8	213.26	2.45	65.31	0.4-3.6	10.66-95.97	2.45	65.31	0.1	2.67	3554.93	9	319.94
2017	I-XII	2557.8	19.52	499.28	8	204.62	2.45	62.67	0.67-3.33	17.14-85.17	2.45	62.67	0.1	2.56	3303.13	9	297.28
2016	I-XII	2433	19.52	474.92	8	194.64	2.45	59.61	0.67-3.33	16.3-81.02	2.45	59.61	0.1	2.43	3210.6	9	288.95
2015	IV-XII	2375.4	19.52	463.68	8	190.03	2.45	58.2	0.4-3.33	9.5-79.1	2.45	58.2	0.1	2.38	3104.57	9	279.41
2015	III	2375.4	19.52	463.68	8	190.03	2.45	58.2	0.4-3.33	9.5-79.1	2.45	58.2	0.1	2.38	3104.57	9	279.41
2015	I, II	2375.4	19.52	463.68	8	190.03	2.45	58.2	0.67-3.86	15.92-91.69	2.45	58.2	0.1	2.38	3104.57	9	279.41
2014	I-XII	2247.6	19.52	438.73	8	179.81	2.45	55.07	0.67-3.86	15.06-86.76	2.45	55.07	0.1	2.25	3004.48	9	270.4
2013	I-XII	2227.8	19.52	434.87	8	178.22	2.45	54.58	0.67-3.86	14.93-85.99	2.45	54.58	0.1	2.23	2908.13	9	261.73
2012	IV-XII	2115.6	19.52	412.97	8	169.25	2.45	51.83	0.67-3.86	14.17-81.66	2.45	51.83	0.1	2.12	2828.31	9	254.55
2012	II, III	2115.6	19.52	412.97	8	169.25	2.45	51.83	0.67-3.33	14.17-70.45	2.45	51.83	0.1	2.12	2828.31	9	254.55
2012	I	2115.6	19.52	412.97	6	126.94	2.45	51.83	0.67-3.33	14.17-70.45	2.45	51.83	0.1	2.12	2828.31	9	254.55
2011	I-XII	2015.4	19.52	393.41	6	120.92	2.45	49.38	0.67-3.33	13.5-67.11	2.45	49.38	0.1	2.02	2704.31	9	243.39
2010	I-XII	1887.6	19.52	368.46	6	113.26	2.45	46.25	0.67-3.33	12.65-62.86	2.45	46.25	0.1	1.89	2592.46	9	233.32
2009	IV-XII	1915.8	19.52	373.96	6	114.95	2.45	46.94	0.67-3.33	12.84-63.8	2.45	46.94	0.1	1.92	2491.57	9	224.24
2009	III	1915.8	19.52	373.96	6	114.95	2.45	46.94	0.67-3.6	12.84-68.97	2.45	46.94	0.1	1.92	2491.57	9	224.24
2009	I, II	1915.8	19.52	373.96	6	114.95	2.45	46.94	0.67-3.6	12.84-68.97	2.45	46.94	0.1	1.92	2392.76	9	215.35
2008	XII	1781.13	19.52	347.68	6	106.87	2.45	43.64	0.67-3.6	11.93-64.12	2.45	43.64	0.1	1.78	2392.76	9	215.35
2008	IX, X, XI	1770.82	19.52	345.66	6	106.25	2.45	43.39	0.67-3.6	11.86-63.75	2.45	43.39	0.1	1.77	2364.27	9	212.78
2008	VI, VII, VIII	1790.39	19.52	349.48	6	107.42	2.45	43.86	0.67-3.6	12-64.45	2.45	43.86	0.1	1.79	2287.4	9	205.87
2008	III, IV, V	1739.9	19.52	339.63	6	104.39	2.45	42.63	0.67-3.6	11.66-62.64	2.45	42.63	0.1	1.74	2328.8	9	209.59
2008	I, II	1622.05	19.52	316.62	6	97.32	2.45	39.74	0.67-3.6	10.87-58.39	2.45	39.74	0.1	1.62	2168.3	9	195.15
2007	XII	1622.05	19.52	316.62	10	162.21	2.45	39.74	0.9-3.6	14.6-58.39	2.45	39.74	0.1	1.62	2168.3	9	195.15
2007	IX, X, XI	1586.6	19.52	309.7	10	158.66	2.45	38.87	0.9-3.6	14.28-57.12	2.45	38.87	0.1	1.59	2109.46	9	189.85
2007	VII, VIII	1625.48	19.52	317.29	10	162.55	2.45	39.82	0.9-3.6	14.63-58.52	2.45	39.82	0.1	1.63	2053.34	9	184.8
2007	VI	1625.48	19.52	317.29	13	211.31	2.45	39.82	0.9-3.6	14.63-58.52	2.45	39.82	0.1	1.63	2053.34	9	184.8
2007	III, IV, V	1597.51	19.52	311.83	13	207.68	2.45	39.14	0.67-3.6	10.7-57.51	2.45	39.14	0.1	1.6	2116.88	9	190.52
2007	I, II	1478.8	19.52	288.66	13	192.24	2.45	36.23	0.67-3.6	9.91-53.24	2.45	36.23	0.1	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.

Tags and links to this website#

Tags:

polish_zus_rates · polish_zus_minimal_base · polish_zus_archive · table_of_polish_insurance_contributions

Tags to Polish version:

skladki_zus_tabela · skladki_zus_minimalna_podstawa · skladki_zus_archiwalne · skladki_nfz · tabela_skladek_zus

What tags this calculator has#

TABLE · FINANCE · JOB · A -> Z (all)

Permalink#

This is permalink. Permalink is the link containing your input data. Just copy it and share your work with friends:

https://calculla.com/polish_zus_rates