How much will ZUS 2019 contributions?

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Although the government is preparing a revolution in the payment of contributions by entrepreneurs, many of them will once again feel a raise instead of a tax relief. In the middle of the year, the government adopted the budget plan for 2019. It included, inter alia, the amount of the forecast average monthly salary on which the social security contributions paid by entrepreneurs depend. How much will ZUS 2019 contributions?

Who pays what ZUS contributions?

The first stage of changes in the ZUS contribution system of entrepreneurs took place on April 30. From that moment on, new entrepreneurs can take advantage of the start-up relief for 6 months.

Attention!
From 2019, the amount of contributions will depend on the income that the entrepreneur achieves in the previous year!

The table below presents the premium payment schedule for entrepreneurs starting their business after April 30, 2018.

Period name

Period of validity

Type of contributions paid

relief to start

6 months from the start of operations

only health insurance

preferential contributions

24 months from the commencement of operations or after the end of the start-up tax relief

social contributions (retirement, disability, accident, sickness - voluntary)

health care contribution

ordinary

after the end of the preferential contributions until the end of the business

social contributions

health care contribution

contribution to the Labor Fund

ZUS contributions 2019 - amount

As already mentioned, the amount of ZUS contributions of entrepreneurs depends on the amount of the forecast average monthly salary. The government assumed that next year this amount would be PLN 4,765. Thus, the basis for ZUS contributions for entrepreneurs will be 60% of this amount, i.e. PLN 2,859. From this amount, social contributions are calculated, which are presented in the table below, compared to the contributions in force in 2018.

Type of contribution

2018 ZUS contributions

2019 ZUS contributions

basis for contributions

PLN 2,665.80

PLN 2,859.00

retirement pension (19.52%)

PLN 520.36

PLN 558.08

disability pension (8%)

PLN 213.26

PLN 228.72

accident (1.67%)

PLN 44.52

PLN 47.75

sick (2.45%)

PLN 65.31

PLN 70.05

Total social contributions

PLN 843.45

904.60 PLN

Labor fund (2.45%)

PLN 65.31

PLN 70.05

Together

908.76 PLN

PLN 974.65

As can be seen in the table above, the increase in premiums is significant. An entrepreneur who decides to pay ZUS contributions in 2019 along with the voluntary sickness contribution will pay a total of PLN 974.65, i.e. PLN 65.89 more than in 2018. Moreover, the above-mentioned contributions should also include a health insurance contribution, which will be known only at the end of January 2019. However, here also an increase in the amount should be taken into account.

2019 preferential social security contributions

Increases in ZUS contributions will also affect new entrepreneurs who pay contributions on a preferential basis. In their case, the basis for ZUS contributions is 30% of the minimum wage in a given year. As stated, the minimum wage in 2019 will be increased from PLN 2,100 in 2018 to PLN 2,250 in 2019. It follows that the base for preferential ZUS contributions will increase from PLN 630 in 2018 to PLN 666 in 2019. Detailed the amounts of contributions are presented below:

Type of contribution

2018 ZUS contributions

2019 ZUS contributions

basis for contributions

PLN 630.00

PLN 675.00

retirement pension (19.52%)

PLN 122.98

131,76

disability pension (8%)

PLN 50.40

PLN 54.00

accident (1.67%)

PLN 10.52

PLN 11.27

sick (2.45%)

PLN 15.44

PLN 16.54

Total social contributions

PLN 199.34

PLN 213.57

As can be seen from the above comparison, in the case of preferential premiums, the increase in premiums is not that large and amounts to PLN 14.23.