Successive governments have constantly increased the financial burden. As InFakt’s chief tax consultant Piotr Juszczyk pointed out, the assumptions for the 2025 state budget adopted by the government show that the average salary in 2025 will amount to PLN 8,579. The amount of average expected salary is important in this context because it is the basis for calculating so-called large ZUS, so it applies to companies that have been operating for more than two years.
ZUS contributions rise
Juszczyk said that based on salary forecasts, the basis for calculating the ZUS contribution would be PLN 5,147.40. The ZUS contribution for 2025 will amount to PLN 1,754.74 (not including health insurance contribution)Transfer. This means an increase of PLN 154.42 per month. In 2024, the monthly contribution is PLN 1,600.32.
ZUS contributions in 2025 should include the following items: pension contribution in the amount of PLN 1,004.77, disability pension contribution in the amount of PLN 411.79, sickness contribution in the amount of PLN 126.11, accident contribution in the amount of PLN 85.96 and the Employment Fund in the amount of PLN 126.11.
Health care contribution
The fee increases don’t end there. – It should be remembered that, in addition to the above-mentioned contributions, entrepreneurs also pay a health contribution, which has been calculated in a completely different way since January of this year – said the chief tax consultant at inFakt.
He added that for taxpayers who stabilize the tax balance, the health contribution is 9%. On income, taxpayers have to settle with the flat tax method – 4.9%. Of income. However, the law stipulates that the contribution must not be less than 9%. Calculated from the minimum wage. In 2024, this amount will be PLN 381.78 per month.
– With the expected increase in the minimum wage from January 2025 to 4626 PLN, the amount of the minimum contribution will be 416.34 PLN. Taxpayers who settle under the tax card will also pay the same amount more. This is PLN 24.56 more than in 2024, Juszczyk said.
On November 1, 2024, the provisions regarding the so-called holidays of ZUS were amended. It will enable people who run a sole proprietorship or are partners in a civil partnership not to pay ZUS in one month of the year.
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