The average monthly remuneration in the enterprise sector including payments from profit, which is the basis for calculating the amount of the health insurance contribution, in the fourth quarter of 2020 amounted to PLN 5656.51.
Therefore, the contribution calculation basis in 2021 is PLN 4242.38 (which is 75% of PLN 5656.51, i.e., of the average monthly remuneration).
The health insurance contribution in 2021 will therefore amount to PLN 381.81 (9% of the basis of the above calculation), and for the first time in the new year it should be paid in February 2021.
For comparison, the health insurance contribution in 2020 for entrepreneurs was PLN 362.34 (PLN 4026.01 x 9%).
In 2021, apart from health insurance contribution, Social Security contributions have also changed: Contributions to ZUS 2021.