Self-Employed ZUS Contributions Calculator

Three main options: standard (large) ZUS based on 60% of average wage, small ZUS plus based on actual income (for businesses up to PLN 120,000 revenue), and preferential ZUS at 30% of minimum wage for new businesses (first 24 months).

Preferential (reduced) ZUS is available for 24 months from the start of business activity. You cannot use it if you have run a business in the previous 60 months or if you would be providing services to your former employer.

Small ZUS plus (Mały ZUS plus) allows businesses with annual revenue up to PLN 120,000 to pay social contributions proportional to their actual income rather than the full average wage base.

No. For self-employed individuals, sickness insurance (chorobowe) is voluntary. You must opt in explicitly. It entitles you to sick pay if you fall ill.

It depends on the tax form: flat rate (skala/liniowy) = 9% of income. Lump-sum (ryczałt): fixed amounts based on revenue tier. The minimum health contribution base equals minimum wage.

Yes. During a suspension of business activity, you do not pay social contributions. However, you still owe health insurance for the suspension period (from 2022).

Pension (emerytalna): 19.52% of base (split equally between employee/employer in employment; self-employed pay 100%). Disability (rentowa): 8% of base paid entirely by the self-employed.

Yes. The base is calculated as a percentage of the projected average wage announced annually. The standard base is 60% and the preferential base is 30% of minimum wage.

Social contributions (not health insurance) can generally be deducted from income on the PIT declaration. Health insurance is not deductible under the current rules (from 2022).

Self-employed individuals pay ZUS via bank transfer to ZUS using a personal contribution account number. Contributions for a given month are due by the 20th of the following month.