Some generally quantitative changes regarding social security contributions will apply from 2023. Among them: accounting for social insurance contributions as tax expenses in the month of their payment to social insurance funds, the amount of minimum contributions to health insurance in connection with a change in the minimum wage and the amount of social insurance contributions for the so-called "small social insurance contributions".

Employee social security contributions partially financed by the contributor and contributions to the Labor Fund, the Solidarity Fund and the Fund for Guaranteed Worker Benefits (Fundusz Pracy, Fundusz Solidarnościowy, Fundusz Gwarantowanych Świadczeń Pracowniczych) will be considered deductible expenses (tax expenses) for personal income tax (corporate income tax) in the month in which these contributions are due and will actually be paid on time. This will apply from 1 January 2023. Currently, such social insurance contributions are accounted for in the month in which they are accrued. The change will apply to income received from 1 January 2023 and contributions due from 1 January 2023.

Changing the amount of preferential contributions. Due to the increase in the minimum wage from 2023, health insurance contributions that are paid under the "benefit to start" (ulga na start) within 6 months after the registration of the business (or if the business re-starts after at least 60 months from the date of suspension). Contributions to health insurance depend on the chosen form of taxation but cannot be lower than 9% of the minimum wage.

Table 1 – Health insurance contributions for start-up (restart) business benefits

In the same connection, social insurance contributions will be increased for those who use the benefits “small social insurance contributions” (“mały ZUS”). This benefit provides for the payment of social insurance contributions in the amount of 30% of the minimum wage for 24 months (from the 7th to the 30th month of activity).

Table 2 – Social Security Contributions for "small social security contributions" benefits

Insurance contributions for entrepreneurs who are not eligible for social security exemptions are affected by the projected gross remuneration. In 2023, its size will be PLN 6,935. The basis for calculating social insurance contributions is 60% of the predicted average salary, i.e. PLN 4,161 = 60% * 6,935.

Table 3 – Social security contributions for entrepreneurs not eligible for social security exemptions

The size of the limitation of the annual base for the calculation of contributions for pension insurance and disability insurance is PLN 208,050 (30 times limit of the predicted average wage) in 2023.