Contributions to social security of entrepreneurs in 2025 without reliefs (or duży ZUS) are determined on the basis of the projected average salary. The total amount of contributions will be PLN 1,773.96.

The calculation of contributions is based on 60% of the projected average salary in 2025, which is PLN 8,673. To calculate the contributions for entrepreneur's insurance in 2025, the amount of 5203.80 PLN is taken, and the contribution amounts are:

• Pension insurance (19.52%) – 1015.78 PLN,
• Permanent disability insurance (8%) – 416.30 PLN,
• Temporary disability insurance (2.45%) – 127.49 PLN,
• Accident insurance at work (1.67%) – 86.90 PLN,
• Labor Fund insurance (2.45%) – 127.49 PLN.

Total 1773.96 PLN.

Contributions to insurance for entrepreneurs in 2025, taking into account reliefs (preferncyjne składki) in 2025 – at the following link, and mały ZUS Plus – further.

Contributions to health insurance depend on the form of taxation and from 2025 assume calculation based on at least 75% of the minimum wage.