Social security contributions for entrepreneurs in 2022

It is already known how much the social security (ZUS) contributions for entrepreneurs will amount to in 2022. The Ministry of Family and Social Policy has announced the amount of the limitation of the annual assessment base for pension insurance contributions valid next year.

The amount of ZUS contributions paid by entrepreneurs is determined in relation to the amount of the average forecast remuneration in a given year. The amount of the limitation of the annual assessment base for pension insurance contributions is also important.

Both of these values were made public in a notice issued by the Minister of Family and Social Policy on 4 November 2021.

The amount of the limitation of the annual assessment base for pension insurance contributions in 2022 will amount to PLN 177 660.

The amount of the average forecast remuneration in 2022 is PLN 5922.

Read also: The minimum wage in 2022 will increase by PLN 210

ZUS contributions – how much will entrepreneurs pay in 2022?

According to the above, the monthly ZUS contributions in 2022 for entrepreneurs who do not benefit from any preferences in this respect will amount to a total of PLN 1211.28, and the individual contributions will be as follows:

• pension contribution of PLN 693.58,
• disability contribution PLN 284.26,
• sickness insurance contribution PLN 87.05,
• work accident insurance contribution – PLN 59.34,
• contribution to the Labour Fund PLN 87.05.

For the entrepreneurs covered by the preferences entitling to a reduction of contributions for the first year of activity, the total value of monthly ZUS contributions (excluding Labour Fund contribution of PLN 22.12, which is usually not paid by new entrepreneurs) will amount to PLN 285.71, and the particular contributions will amount to

• pension contribution PLN 176.27
• disability contribution PLN 72.24,
• sickness insurance contribution PLN 22.12,
• work accident insurance contribution PLN 15.08.

The assessment base for social security contributions in 2022, on the other hand, will be:

• for entrepreneurs not covered by the reduction of ZUS contributions – not less than PLN 3553.20 (60% of the monthly average forecast remuneration),
• for entrepreneurs entitled to a reduction in contributions – PLN 903.00 (30% of the amount of the minimum wage in 2022).

Health insurance contribution 2022

Starting from 1 January, the rules for determining the amount of health insurance contributions will change dramatically, all due to the entry into force of the Polish Order, a package of tax acts.

The health insurance contribution will depend not only on the form of taxation chosen by an entrepreneur (lump sum or flat tax), but also on the income generated.

The deadlines for paying the health insurance contribution will also change, the health insurance contribution will be calculated against income and payable by the 20th of the given month at the latest. 

Learn more: Polish Order: Health contribution according to the taxation form
Read also: Changes to benefits from January 2022