In 2022, ZUS contributions paid by entrepreneurs are growing. Basic social security contributions will be PLN 135.60 a month higher than the current rates. In addition, the obligatory health insurance premium has to be added, changes in its calculation were introduced by the Polish Order.
In mid-December, the Sejm adopted the budget act for 2022. It shows that the forecast average monthly gross salary in the national economy will amount to PLN 5,922. This means that people running non-agricultural activities who pay contributions from 60 percent. forecast average salary, they will charge it in 2022 from PLN 3,553.20.
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ZUS contributions in 2022
The amount of social security contributions in 2022:
– pension contribution PLN 693.58,
– disability pension contribution PLN 284.26,
– sickness contribution PLN 87.05,
– accident contribution – PLN 59.34,
– contribution to the Labor Fund – PLN 87.05.
Basic social security contributions will total PLN 1,211.28. This means that they will be PLN 135.60 a month higher than the current rates.
In addition, you must add the obligatory health insurance premium. The Tax Act of the Polish Order introduced changes to the rules for determining the basis of assessment and the amount of the premium due. Entrepreneurs will have to calculate it on the basis of income or income depending on the adopted form of taxation.
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The monthly health contribution as part of the tax scale will be 9 percent. income, but not less than PLN 270.90. In the case of the flat tax, it will be 4.9%. income, but not less than PLN 270.90. Those settling the tax card will have to pay just PLN 270.90 per month. The health insurance premium will depend on the amount of revenues obtained in the case of entrepreneurs paying a lump sum on registered revenues.
The Social Insurance Institution is to help calculate the new health premium. The plant announced that in the second half of January this year. will make available a special calculator to facilitate the determination of the basis for the calculation of the health insurance premium and the calculation of the amount due. The calculator will be available on the website www.zus.pl, ultimately also in the Płatnik and ePłatnik programs.
The above changes apply to the determination of the basis for the assessment and the amount of the health insurance premium due for the period from January 2022.
Beginning entrepreneurs who take advantage of the 6-month discount to start pay only the health insurance premium. For the next two years of operation, you can pay premiums at a preferential reduced amount. In some cases, it is also possible to pay contributions depending on income (small ZUS plus).
As we read on the ZUS website, people who run a business and benefit from preferential social security contributions for the first 24 calendar months from starting their business, pay contributions on the declared amount not lower than 30 percent. minimum wage. From January 1, 2022, the minimum remuneration for work is PLN 3010, so the basis for the calculation of social security contributions this year may not be lower than PLN 903.
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