ZUS Contributions for 2025: What's Changing?

‍ZUS Contributions in 2025

Full ZUS insurance:

Without sickness insurance contribution: PLN 1,646.47 per month.

With sickness insurance contribution: PLN 1,773.96 per month.

Preferential ZUS insurance (for new entrepreneurs):

Without sickness insurance contribution: PLN 408.60 per month.

With sickness insurance contribution: PLN 442.90 per month.

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It is worth noting that the above amounts do not include the health insurance contribution.

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Health Insurance Contribution

Health insurance contribution in 2025, for those paying a lump sum (ryczałt):

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

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

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

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For taxpayers settling accounts based on the progressive tax scale, the health insurance contribution will be 9% of income. For entrepreneurs taxed with a flat rate (lump sum), the health contribution is 4.9% of income. The first increased ZUS contributions will be payable in February for January.

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Changes to Health Insurance Contributions

Starting in 2025, a reduction in the minimum health insurance contribution, which will amount to PLN 314.96 per month. This is an important change, especially for business owners who struggled with high health contributions in previous years.

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New Developments in Health Insurance

Another significant change for 2025 is the elimination of the obligation to pay health insurance contributions on income derived from the sale of fixed assets. Entrepreneurs will have the option to choose whether to apply the new regulations or stick to the current rules.

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

If in doubt, contact our accounting office. We can assist you not only with contribution settlements.