PL: Preferential social insurance calculator
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 yearPLN
Number of business days during previous yeardays

Results: Preferential ZUS contributions

Summary
Number of business days during previous year365days
Income achieved during previous year65000.00PLN
Minimal social insurance base2671.24PLN
Total ZUS contributions1272.98PLN
Monthly insurance contributions
Sickness insurance65.45PLN
Pension insurance521.43PLN
Disability insurance213.70PLN
Accident insurance44.61PLN
Health insurance payed362.34PLN
Fund of Guaranteed Employee Benefits (FGŚP)2.67PLN
Labour Fund (FP)65.45PLN
Insurance rates
Sickness insurance2.45%
Pension insurance19.52%
Disability insurance8%
Accident insurance1.67%
Health insurance payed9%
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:
    ZUS basis=income achieved in the previous yearnumber of days of doing business in the previous year×30×0.5\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.

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