For entrepreneurs in Poland, standard and reduced rates of social insurance contributions are provided. About the amount of social insurance contributions in 2024 in this article.

1. The benefit on social insurance contributions “Mały ZUS” can be applied when starting a business activity: the entrepreneur cannot pay social insurance contributions for 6 months, and then pay reduced contributions for 24 months.

The basis for calculating preferential social insurance contributions is an amount of at least 30% of the minimum wage, in 2024 – PLN 1272.60.

Social insurance contributions in 2024 cannot be less than:

PLN 248.41 (19.52%) – for pension insurance,

PLN 101.81 (8%) – for insurance in case of permanent disability,

PLN 31.18 (2.45%) – for insurance in case of temporary disability (illness, vacation, maternity),

PLN 21.25 (1.67%) – for insurance in case of accidents at work and occupational diseases.

2. The benefit on social insurance contributions “Mały ZUS Plus” applies when the following conditions are met:

• income from activities during the previous calendar year did not exceed PLN 120,000,
• activity in the previous calendar year was carried out for at least 60 calendar days.

The basis for calculating social insurance contributions if these conditions are met is an amount not lower than 60% of the projected average monthly salary. In 2024, the projected average monthly salary will be PLN 7,824, the basis for the calculation is PLN 4,694.4.

Social insurance contributions in 2024 cannot be less than:

PLN 916.35 (19.52%) – for pension insurance,

PLN 375.55 (8%) – for insurance in case of permanent disability,

PLN 115.01 (2.45%) – for insurance in case of temporary disability (illness, vacation, maternity),

PLN 78.40 (1.67%) – for insurance in case of accidents at work and occupational diseases.

3. Standard rates of social insurance contributions “Duży ZUS” are applied to the received income of the entrepreneur.