Entrepreneur's ZUS contributions - how much will they amount to in 2021

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The basic values ​​on which entrepreneurs' ZUS contributions depend are:

  • forecast average monthly salaries and
  • minimum wage for work.

Both wages will increase in 2021, and thus the entrepreneur's ZUS contributions will also increase. How much will the liabilities of self-runners towards the Social Insurance Institution in 2021? Let's check.

The minimum wage and the average wage in 2021

As already mentioned, the forecast average monthly salary in Poland will increase in 2021 - from PLN 5,227 to PLN 5,259. When determining the amount of the entrepreneur's ZUS contributions, 60% of this amount, i.e. PLN 3,155.40, is taken into account.

The basis for the amount of contributions for people who pay social contributions on a preferential basis is 30% of the minimum wage in a given year. In 2020, the minimum wage will be PLN 2,800.

ZUS contributions of the entrepreneur in 2021

An entrepreneur is obliged to pay social security contributions (retirement, disability and accident insurance) and health insurance. Only sickness insurance contributions are voluntary for people running a business.

The table below shows the shape of the entrepreneur's ZUS contributions in 2019, 2020 and 2021.

Social security

2019 year

2020 year

2021

Contribution basis

PLN 2,859.00

PLN 3,136.20

PLN 3 155.40

Pension insurance

PLN 558.08

PLN 612.19

PLN 615.93

Disability insurance

PLN 228.72

PLN 250.90

PLN 252.43

Medical insurance

PLN 70.05

PLN 76.84

PLN 77.31

Accident insurance

PLN 47.74

PLN 52.37

PLN 52.70

Social security contributions - Total

904.59 PLN

PLN 992.30

PLN 998.37

labor Fund

PLN 70.05

PLN 76.84

PLN 77.31

The basis of the contribution rate for health insurance

PLN 3,803.56

4026,01

PLN 4,242.38

Medical insurance

PLN 342.32

PLN 362.34

PLN 381.81

The amount of the health insurance contribution that reduces PIT

PLN 294.78

PLN 312.02

PLN 328.78

TOTAL

PLN 1 316.96

PLN 1 431.48

PLN 1,457.49

The information contained in the table above shows that the amount of social insurance contributions of entrepreneurs subject to voluntary sickness insurance will increase in 2020 compared to the previous year by PLN 83.38, the contribution to the Labor Fund by PLN 0.47, while the health insurance contribution is not still known.

More information about the entrepreneur's ZUS contributions can be found below:
What determines the amount of the entrepreneur's ZUS contribution?
ZUS contributions for novice entrepreneurs
Abolition of compulsory social security contributions for entrepreneurs
Entrepreneur's ZUS contributions - how much will they amount in 2020

The entrepreneur is obliged to pay and submit the settlement declaration to the Social Insurance Institution within:

  • by the 5th day of the following month in the case of budgetary units and establishments and ancillary enterprises;
  • by the 10th day of the following month in the case of natural persons who pay contributions solely for themselves;
  • by the 15th day of the following month for other taxpayers.

Importantly, entrepreneurs who do not hire employees and pay minimum ZUS contributions are not obliged to submit a monthly settlement declaration to ZUS. It is worth noting that this does not apply to the first declaration submitted by a given entrepreneur and to declarations for the periods in which there were changes in ZUS contributions, e.g. due to the entrepreneur's sick leave.

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Settlement declarations in the wFirma.pl system

Using the wFirma.pl software, you can easily generate a settlement declaration and submit it to the Social Insurance Institution via the system. To send the ZUS DRA declaration via the system, first generate a settlement declaration in the tab START »ZUS» SETTLEMENT DECLARATIONS »ADD DECLARATION, then select the generated declaration and select the option SEND / EXPORT» SEND TO ZUS.

Declarations can be sent to ZUS via the system using your own qualified signature. In the absence of this, declarations can be submitted to ZUS using signatures belonging to wFirma.pl. To use this solution, you will need to activate the e-declarations service. After activating the service, select the appropriate declaration, and then in the top menu, click on SEND / EXPORT, and then select Send to ZUS. In the window that appears, go to the Signature tab of an authorized person from wFirma.pl and select Order for signature and shipment.

In order to check the shipping status, just select the envelope icon that will appear next to the declaration. After the declaration is accepted by ZUS, it will be possible to download an official receipt.