I pay healthcare contribution only
In case your social security contributions are deducted from a salary from employment and they are paid by an employer, or you are paying social security contributions based on a different tile, where the base amount exceeds the amount of minimal wage, then contribution vacation will not influence your monthly payable amount.
I just started my business
If you just registered your sole proprietorship in the last 6 months and you are entitled to use the Relief for Start (Ulga na Start), you are not paying social insurances yet. Therefore, contribution vacation in this case will not influence your monthly payable amount.
I am using Small ZUS
The current base amount of contributions with Small ZUS (Mały ZUS), or the 30% of the minimal wage in January 1st, 2024 is 1.272,60 zł.
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| Insurance | Contribution rate | Contribution amount | Without the optional sickness insurance |
Pension | 19,52% | 248,41 zł | 248,41 zł |
Disability | 8,00% | 101,81 zł | 101,81 zł |
Sickness* | 2,24% | 31,18 zł | 0,- zł |
Accident | 1,67% (0,67-3,33%) | 21,25 zł** | 21,25 zł** |
Összesen | 31,43% | 402,47 zł | 371,47 zł |
* optional
** This value may be 12,73 zł less or 21,13 zł more in case of certain trades.
I am using Small ZUS Plus
In case of Small ZUS Plus (Mały ZUS Plus), the amount of social security contributions is an intermediate value between the reduced value of the Small ZUS and the total amount of contributions without the reduction.
Flat-rate taxation
With flat-rate taxation the base amount of your social contributions in 2024 is between 1 272,60 zł and 2 465,76 zł. The Small ZUS Plus reduction can be applicable up to 120.000,- zł revenue. In this case the base income amount for the purpose of the calculation is the revevnue multiplied by 0,5 coefficient.
With this form of taxation an amount between 402,47 zł and 774,99 zł zł or without the optional sickness insurance an amount between 371,47 zł and 719,76 zł is saved for the entrepreneur.
General rules
For those paying income tax by the general rules (tax scale or linear), the contribution base will be half of their monthly average income from the previous year, that is not lower than the contribution base applicable with Small ZUS. The revenue limit of 120.000,- zł is applicable here as well. The possible contribution base here is between 1 272,60 zł zł and 4 694,40 zł. The calculated benefit of the entrepreneur in this case is between 402,47 zł and 1600,32 zł or without the optional sickness insurance between 371,47 zł and 1485,31 zł. on
Ebben az esetben a járulékfizetési szabadság 402,47 zł és 1600,32 zł zł közötti, vagy betegbiztosítási járulék nélkül 371,47 zł és 1485,31 zł közötti összeget spórol meg a vállalkozónak.
Paying full contributions
Currently the base amount of contributions without reductions in the 60% of the prognosed national average monthly wage for 2024, that is 4694,40 zł.
Based on the proportions of the contributions:
| Insurance | Contribution rate | Contribution amount | Without the optional sickness insurance |
| Pension | 19,52% | 916,35 zł | 916,35 zł |
| Disability | 8,00% | 375,55 zł | 375,55 zł |
| Sickness* | 2,24% | 115,01 zł | 0,- zł |
| Accident | 1,67% (0,67-3,33%) | 78,40 zł** | 78,40 zł** |
| Összesen | 31,43% | 1600,32 zł | 1485,31 zł |
* optional
** This value may be 46,94 zł less or 77,93 zł more in case of certain trades.
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