If you run a business, it is your responsibility to pay Social Security contributions each month, both for yourself and for the employees you employ. The amount of each contribution is calculated as a percentage of your gross salary including all monetary allowances. Read the article to the end to find out what Social Security contributions an entrepreneur pays.
Read more about How to pay ZUS premiums?
Who has to pay Social Security contributions?
You are obliged to pay contributions if you are:
- an entrepreneur registered in CEIDG,
- a partner in a civil partnership
- a shareholder of a general partnership, limited partnership or a partner
- a partner in a one-man limited liability company
- an artist or creator
- a person pursuing a liberal profession,
- you run a public or non-public school or a form of pre-school education.
The exception is the situation of the so-called concurrence of insurance, i.e. when you have other titles to insurance, e.g. you simultaneously work as a full-time employee. In this case you do not have to pay any contributions to the Social Insurance Institution.
What contributions does an entrepreneur pay for himself?
As an entrepreneur you have to pay and settle contributions for yourself to the Social Insurance Institution (ZUS):
- health insurance,
- obligatory social insurance: pension, disability and accident insurance,
- voluntary sickness insurance,
- Labour Fund (FP),
- Solidarity Fund (FS).
What social security contributions does an entrepreneur pay for an employee?
As a person who hires employees, you are obliged to pay for them contributions for:
- health insurance,
- social insurance: pension, disability, accident and sickness,
- Labour Fund (FP), Solidarity Fund (FS), Guaranteed Employee Benefits Fund (FGŚP),
- Bridge Pension Fund (for employees born after 31 December 1948 who work in special conditions).
Remember, you do not have to pay contributions to the Labour Fund, Solidarity Fund and Guaranteed Employee Benefits Fund if:
- the employee earns less than the minimum wage (in 2021 it is PLN 2,800),
- the employee returns after a maternity or parental leave (the employer is exempt from paying for 36 months),
- the employee is over 50 years of age (and is employed under a contract of employment after having been registered as unemployed for more than 30 days (the employer is granted exemption from payment for a period of 12 months)
- the employed person is a woman who is at least 55 years old or a man who is at least 60 years old, regardless of the amount of earnings,
- you employ an unemployed person referred to work from the labour office who is under 30 years of age on the date of employment (the employer is exempt from paying for a period of 12 months).
