Starting an activity as an entrepreneur is supported by reduced contributions to his / her social insurance. We consider here the amounts and conditions of such insurance contributions in 2024.

In the first 6 months from the start of registration of the activity, an entrepreneur* may apply the start-up benefit (Ułga na start), which provides an exemption from paying insurance contributions, with the exception of health insurance. More information about the conditions of this benefit can be found at the links to government websites: biznes.gov.pl and zus.pl. One of the important conditions is that the entrepreneur does not provide services for the former employer.

From the date of expiry of this first benefit, social security contributions may be paid in a smaller amount (Preferencjne składki), the calculation basis of which is 30% of the minimum wage, for up to 24 months. The conditions for using this benefit, as well as the one specified above, remain the same. More information about the conditions of this benefit can be found on the links to government websites: biznes.gov.pl and zus.pl.

In the next 36 months, an entrepreneur can pay reduced social security contributions (Małe ZUS +). More information about the conditions of this benefit can be found on the links to government websites: biznes.gov.pl and zus.pl. A prerequisite for applying this benefit is the entrepreneur's income of up to PLN 120,000 in the previous calendar year. The basis for calculating contributions is 60% of the projected average monthly remuneration, PLN 7,824 in 2024. The amounts of reduced social security contributions for an entrepreneur in 2024 are provided in the table below.

Table 1. Reduced social security contributions for entrepreneurs in 2024, PLN.

Contributions to temporary disability insurance (ubezpieczenie chorobowe), to the Labour Fund and the Solidarity Fund are voluntary.

Additional useful information is also available at the links: here and here.

Insurance contributions for health insurance depend on the amount of income of the entrepreneur received in 2024 and are paid regardless of the benefits for social security contributions.

Table 2. Contributions to health insurance of an entrepreneur in 2024, PLN.

* Or after 5 years from the date of resumption of activity, if it was previously terminated.

** Preferential rates (Preferencyjne składki)for minimum wages from July 2024.