ZUS contribution rates for 2025. What's changing?

‍Social security contributions in 2025

Full ZUS insurance:

Excluding sickness insurance: 1,646.47 PLN per month.

Including sickness insurance: 1,773.96 PLN per month.

Preferential ZUS insurance (for new entrepreneurs):

Excluding sickness insurance: 408.60 PLN per month.

Including sickness insurance: 442.90 PLN per month.

‍

It is important to note that the amounts above do not include the health insurance, which will be calculated separately.

‍

Health insurance contribution

The health insurance contribution in 2025, for entrepreneurs paying lump sum tax:

For annual income up to PLN 60,000: 461.66 PLN per month.

For annual income from PLN 60,000 to PLN 300,000: 769.43 PLN per month.

For annual income above PLN 300,000: 1,384.97 PLN per month.

‍

For taxpayers who settle on the basis of the tax scale, the health insurance will be 9% of the income. For entrepreneurs taxed under the lump sum, the health insurance contribution will be 4.9% of the income. The first increased social security contributions will be paid in February (for January).

‍

Changes in the health contribution

From 2025, the minimum health insurance contribution will be reduced to 314.96 PLN per month. This is an important change, especially for entrepreneurs who struggled with high health insurance contributions in previous years.

‍

What's new in health insurance

Another significant change in 2025 is the removal of the obligation to pay health insurance contributions on income derived from the sale of fixed assets. Entrepreneurs will have the opportunity to choose whether they want to apply the new rules or remain under the previous ones.

‍

The year 2025 brings changes that will impact the amount of ZUS contributions as well as the way they are calculated. Entrepreneurs should familiarize themselves with the new rules and adjust their settlements accordingly.

If you have any doubts, contact our accounting office. We will help you not only with your settlement of contributions.