ZUS 2024 — Concession Periods, Contribution Rates, and Settlement Rules

This guide provides an overview of concession periods for ZUS contributions, the calculation rules for health insurance contributions under the General System and Lump-Sum Tax, as well as the contribution amounts for 2024.

Concession Periods for ZUS Contributions

For a total of 2 years and 6 months, ZUS contributions are collected under a concessionary system, divided into two phases.

Health Insurance Contribution Amounts and Calculation Rules under the General System and Lump-Sum Tax

Lump-Sum Tax

Under the lump-sum tax system, the health insurance contribution depends on the annual income.

• If the entrepreneur has not completed a full calendar year of activity, the contribution is calculated based on the total monthly income for the months of activity.
• Three income thresholds determine the monthly contribution amount and influence the total contributions due at year-end.

2024 Contribution Rates:

• Income up to PLN 60,000: PLN 419.46/month
• Income between PLN 60,000 and PLN 300,000: PLN 699.11/month
• Income exceeding PLN 300,000: PLN 1,258.39/month

For more details on the annual recalculation of health insurance contributions under the lump-sum system, refer to the guidelines here.

General Tax Scale

Under the general tax scale, the health insurance contribution depends on the monthly income, meaning the amount may vary each month.

• The minimum health insurance contribution in the general taxation system for 2024 is PLN 381.78/month.

You can calculate the exact contribution amount for the general taxation system based on your income using the ZUS calculator available on the ZUS website.

Social Security Contributions for 2024

After completing the first concession period (“Ulga na Start”), the second concession period begins, lasting 2 years (the “Preferential ZUS” phase).

During this phase:

• Health insurance contributions continue to be calculated using the same rules as before.
• Additionally, social security contributions (covering retirement, disability, and accident insurance) become mandatory.

Key Features of Social Security Contributions:

• These contributions are based on 30% of the minimum wage in Poland.
• The concession lies in the fact that the contribution amount is not tied to your income but instead depends on the minimum wage.
• As the minimum wage increases, so does the social security contribution.
• While paying the social security contribution is mandatory, the sickness insurance component (a part of it) is voluntary.

Sickness Insurance:

Sickness insurance provides entrepreneurs with the right to receive sickness benefits paid from ZUS funds.

Social Security Contribution Rates for 2024 (excluding Health Insurance)

Contribution Periods:

• From January 1, 2024, to June 30, 2024

Exact rates for these periods will depend on the minimum wage during those months.

Importance of Compliance

Accurate and timely payment of all taxes and contributions is not only essential for the security and stability of your business but also helps maintain trust with customers, partners, and government authorities.

This is a fundamental condition for the successful operation of any enterprise.