Social Insurance Institution (ZUS) contributions for a full-time employee running a business


It often happens that a person employed full-time decides to additionally start their own business. In this case, there is an overlap between insurance titles and then there is the issue of ZUS contributions. Do you have to pay all contributions from both the employment contract and the activity? If not, which ones do not need to be paid? The following article will try to dispel all doubts about ZUS contributions for a full-time employee running a business.

Social Insurance Institution (ZUS) contributions for a full-time employee running a business

An entrepreneur running a business, as a rule, is obliged to pay social security contributions. This does not mean, however, that in the case of the confluence of two insurance titles, they should be paid in double amount. According to the applicable regulations, the entrepreneur is subject to social contributions under the employment relationship (compulsory insurance title), provided that his remuneration is not lower than the minimum wage.

If, under the employment contract, the entrepreneur achieves a monthly cumulative remuneration equal to or higher than the minimum wage in a given year (in 2021 - PLN 2,800 gross), no compulsory social insurance will be required for the conducted activity. However, it is not forbidden for an entrepreneur to join social insurance on a voluntary basis. In this case, it does not matter for what number of hours the entrepreneur is employed and from how many contracts of employment he will earn monthly income. There is no stipulation that a salary equal to or greater than the minimum wage must be one-time job or that a full-time job. What matters is the sum of remuneration and whether the employee receives a monthly remuneration equal to or higher than the minimum remuneration, which is the basis for calculating social contributions. Only when the contributed remuneration from the employment relationship per month is lower than the minimum remuneration for a given year of work, the entrepreneur is obligatorily subject to social insurance for non-agricultural activity.

Also, if the entrepreneur earns more than the minimum wage in accordance with the employment contract, then for running a business, contributions to compulsory social insurance, ZUS, are not paid even if the basis for the calculation of full-time contributions in a given month is lower than the minimum wage.The calculation will apply to the calculation basis of social security contributions for remaining in the employment relationship lower than the minimum wage, e.g. due to being part of the month on sickness benefit or starting work during the month. A person running a business and at the same time employed on the basis of an employment contract, during the unpaid leave period is obliged to pay social and health insurance contributions for the conducted activity.

Full-time job and activity and health insurance

The issue of health insurance looks different than in the case of social insurance contributions. It is compulsory and must be paid for both - both full-time and business. In 2021, the amount of the health insurance premium for an entrepreneur is PLN 381.81. A person who runs his own business may deduct the major part of the health contribution in the amount of 7.75%, i.e. PLN 328.78, from the advance payment for income tax. the premium has been paid. Social security contributions for a full-time employee conducting business in the field of health insurance do not allow for a maneuver - the health insurance premium is obligatory even in such a case.

Social Insurance Institution (ZUS) declaration declarations in the case of activity and full-time employment

If the entrepreneur is just starting to run a business, and is already employed under an employment contract, in order to complete the formalities to correctly demonstrate contributions, he must submit a ZUS ZZA form to ZUS. He has 7 days to do so from the date of registration of the business. Submitting this form means that the entrepreneur will only be covered by health insurance for running a business. If the full-time work was started at the time when the business activity was already carried out, then in this case you should deregister from social insurance on the ZUS ZWUA declaration. At the same time, you must also submit a ZUS ZZA declaration registering for health insurance.

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Convenient settlements with ZUS in the online accounting system

ZUS settlements do not have to be burdensome, and the correct calculation of contributions does not have to keep the entrepreneur awake at night. Thanks to the online accounting system, an entrepreneur can easily set up a scheme for paying contributions. In order to calculate ZUS contributions for a full-time employee running a business, first set the scheme for paying contributions in the SETTINGS »TAXES» ZUS tab as "Only health" or, depending on the allowance, "Only health - 6-month discount to start", "Only health insurance" - 2-year tax relief for new companies "or" Only health - contributions from income ".

Thanks to this, when generating the ZUS DRA declaration, the system will automatically calculate the amount of contributions and fill in the declaration, which you only need to submit to ZUS.

The declaration generated in the online accounting system can be submitted by the entrepreneur to the Social Insurance Institution without the need to have an electronic signature or to leave home. A simple and quick verification of company data is enough to be able to enjoy reliable and secure electronic sending of ZUS DRA declarations, and ZUS contributions for a full-time employee running a business will no longer be a problem.