26.06.2023 ZUS

[Poland] Social insurance contribution increase from 1 July 2023 – Small ZUS Plus

In light of the increase in the minimum wage, the ZUS contribution base will be raised as of 1 July 2023. The increase will apply to taxpayers taking advantage from the Small ZUS Plus relief, i.e. so-called young- and micro-companies. How much will the new contribution base be?

By how much will the ZUS contribution base increase for entrepreneurs who benefit from Small ZUS Plus?

From 1 July 2023, the minimum salary will be PLN 3600 gross. At the same time, the ZUS contribution base will increase from PLN 1047 to PLN 1080.

For entrepreneurs entitled to so-called Small ZUS Plus the basis for ZUS contributions is 30% of the current minimum wage. From 1 January, 30% of the minimum wage (PLN 3490) was equal to PLN 1047. With the next increase in the minimum wage after 1 July, the contribution base will therefore be PLN 1080 (30% of PLN 3600). The contributions calculated on the base will increase from PLN 331.26 to PLN 341.72.

Comparison of the lowest possible Social Security contributions for entrepreneurs covered by the Small ZUS Plus relief:

Type of contributionContribution rate from 1 January 2023Contribution rate from 1 July 2023
pensionPLN 204.37 złPLN 210.82
disability pensionPLN 83.76PLN 86.40
sicknessPLN 17.48PLN 18.04
accident insurancePLN  25.65PLN 26.46

What is the reason for the increase in the social insurance contribution for entrepreneurs benefiting from the Small ZUS Plus relief?

The increase in the social insurance contribution is mainly due to the increase in the minimum salary, which will be effective as of 1 July 2023. Recently, the government has announced plans for another indexation of the minimum salary in 2024. In view of this, entrepreneurs entitled to the Small ZUS Plus relief must expect another increase in the social insurance contribution next year.

Learn more: Increase in minimum wage in Poland as of July 1, 2023

What is the Small ZUS and who can benefit from it?

Small ZUS Plus is a form of tax privilege for micro entrepreneurs. Reduced social insurance contributions under Small ZUS Plus can be used from 1 February 2020. However, the relief applies only to social insurance contributions and does not include health contributions. The payer must therefore pay the full amount of the health contribution. The relief cannot be used in the first year of operation of a company.

To receive the relief, the following conditions must be met, e.g.:

  1. income not exceeding PLN 120 000
  2. monthly income not exceeding PLN 6 000
  3. business activity in the previous calendar year for not less than 60 calendar days

Learn more about Small ZUS Plus Small ZUS plus from 1 January 2020

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