30.07.2020 ZUS

[Poland] In 2021, the minimum pay and ZUS contributions go up

The government has adopted the proposals to increase the minimum salary and the minimum hourly rate in 2021. The social security contributions are also to increase, by over 4%.

According to the proposals of the Council of Ministers and the Ministry of Family, Labour and Social Policy, the minimum remuneration for work in 2021 will amount to PLN 2800 gross, which means an increase of 7.7% in relation to the previous year.

With the raise of the minimum pay, the minimum hourly rate for civil law contracts will also increase, from the current 17 PLN to 18.3 PLN gross.

The government proposals will be considered by the Social Dialogue Council. The negotiations are scheduled for 10 days, starting from 31 July 2020. If they prove fruitful, the minimum remuneration at the new level will be officially announced by the Council of Ministers before the end of August. In case of disagreement, the government will issue a regulation setting the national minimum salary for 2021 no later than on 15 September.

ZUS contributions 2021

The basis for the calculation of ZUS contributions is 60% of the amount of the forecasted national average salary, so the adoption of the draft budget and the proposals concerning the increase of the minimum salary for work and the minimum hourly rate allow to establish the forecasted next year’s amount of ZUS contributions for entrepreneurs.

Assuming that in 2021 the forecasted average remuneration for work will amount to PLN 5452 and the basis for ZUS contributions will be PLN 3271.20, the ZUS contributions in 2021 will be as follows:

ZUS contributions 2021 ZUS contributions 2020
Old-age pension contribution 638.54 612.19
Disability pension contribution 261.70 250.90
Sickness contribution 80.14 76.84
Work accident contribution 54.63 52.37
Labour Fund contribution 80.14 76.84
In total 1115.15 1069.14

The above-mentioned forecasts of next year’s contributions do not include health insurance (currently the contribution is PLN 362.34). The amount of new contribution will be established at the beginning of January 2021.

Learn more: Additional contribution to the PPK

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