Due to the increase in the minimum wage and the projected average wage in 2021, entrepreneurs will pay higher social security contributions.
In 2021 the basis for contributions will change. The new values of the basis of which the contributions are calculated will amount to:
The basis for ZUS contributions in 2021 will therefore be as follows:
– persons running a non-agricultural business activity under the Law of Entrepreneurs or other special provisions during the first 24 calendar months from the date of commencement of the business activity, with the exception of persons who run, or during the previous 60 calendar months before the date of commencement of the business activity, a non-agricultural business activity, perform the business activity for the benefit of the former employer for whom, prior to the date of commencement of the business activity in the current or previous calendar year, they performed activities falling within the scope of their business activity under an employment or cooperative employment relationship;
– persons conducting non-agricultural business activity under the Law of Entrepreneurs or other special provisions not mentioned in point 1),
– artists and creators,
– persons conducting activities within the scope of the freelance profession within the meaning of the provisions on lump-sum income tax on certain income earned by natural persons,
– persons conducting an activity within the scope of the freelance profession, the income from which is income from business activity within the meaning of the provisions on personal income tax,
– partners in a single-person limited liability company and partners in a general partnership, limited partnership or professional partnership,
– persons running a public or non-public school, other form of pre-school education, an institution or a group of institutions, on the basis of regulations on the educational system,
– and persons cooperating with the persons conducting non-agricultural business.
As it was mentioned above, in 2021 the forecasted average remuneration for work will amount to PLN 5259 and the basis for ZUS contributions will be PLN 3155.40, so the amount for individual contributions in 2021 in relation to the 2020 contributions will be as follows:
|ZUS contributions in 2021||ZUS contributions in 2020|
|Companies active on the market for more than 2 years (1)|
|Old-age pension contribution||615,93 PLN||612,19 PLN|
|Disability pension contribution||252,43 PLN||250,90 PLN|
|Sickness contribution||77,31 PLN||76,84 PLN|
|Companies active for not more than 24 months (2)|
|Old-age pension contribution||163,97 PLN||152,26 PLN|
|Disability pension contribution||67,20 PLN||62,40 PLN|
|Sickness contribution||20,58 PLN||19,11 PLN|
Moreover, the amount of the annual reduction of the basis for the calculation of contributions for retirement and disability pension insurance in 2021 will amount to PLN 157 770, in 2020 it was PLN 156 810.
Persons running a smaller-scale business, so paying the so-called “small ZUS plus”, have yet to wait for information on the minimum basis for social security contributions in 2021. ZUS will release a separate announcement on this issue.
In 2020, the basis for the calculation of contributions, and also the amount of social security contributions, in the case of small ZUS plus, was determined by the amount of average monthly income generated by the business activity in the previous calendar year.
It is also worth mentioning that the contribution base in the case of small ZUS plus cannot be lower than 30% of the minimum remuneration and not higher than 60% of the forecasted average monthly remuneration. In 2020, this base was PLN 4 026.01.
Payroll outsourcing – find out how we can help!