Last week, the government announced the new ZUS contributions for 2021. The calculation method depends on how long you own your business (and pay ZUS). Assuming it’s your first business (or the first after 60 months):

  • for the first 6 month (“Ulga na start“) you pay only the health contribution (if you started your business in the middle of the month, that month is not counted)
  • after that, the next 2 years you pay the “Small ZUS
  • after that, you pay the “Big ZUS

REDUCTION IN THE FIRST
6 – 7 months
SMALL ZUS
2 YEARS
FULL AMOUNT – BIG ZUS
AFTER 2 YEARS AND 6-7 MONTHS
– only health contribution

AMOUNT
381,81 ZLOTYCH
– health contribution – 381,81 zl,
social contribution:
• pension contribution – 19,52% basis of assessment,
• accidents contribution – tax rate contribution is diversified,
• rent assessment – 8% basis of assessment,
• voluntary sickness contribution – 2,45%
basis of assessment .

Total amount without sickness contribution 627,01 zł

Total amount with sickness contribution
647,59 zł
– health contribution – 381,81 zl,
social contribution:
• pension contribution – 19,52% basis of assessment,
• accidents contribution – tax rate contribution is diversified ,
• rent assessment – 8% basis of assessment,
• voluntary sickness contribution – 2,45% basis of assessment ,
• labour Fund – 77,31 zl

Total amount without sickness contribution 1380,18 zł

Total amount with sickness contribution 1457,49 zł
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More information (in Polish): https://www.biznes.gov.pl/pl/firma/zus/chce-rozliczac-zus/ulga-na-start-6-miesiecy-bez-skladek-na-ubezpieczenie-spoleczne

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