The contribution base, excluding the health contribution, is 30 percent of the minimum salary for the small Social Security. In the first half of the year, this base was PLN 1047, and the premiums calculated on it – PLN 331.26 per month. As of July 2023, the base is PLN 1,080, and the premiums – PLN 341.72.
As Prime Minister Mateusz Morawiecki announced on Thursday, from January 2024 the lowest salary will be PLN 4242, and from July 2024 it will increase to PLN 4300 gross.
Small Social Security – contributions in 2024
According to data presented by inFakt, the amount of contributions under the so-called small Social Security will increase by about one-fifth (compared to the same periods this year). “This will be a historic increase in Social Security contributions,” the company said. – writes inFakt on social media.
As of January 2024, the contribution base will increase to PLN 1273. This means that premiums, excluding health premiums, for the period from January to June will amount to PLN 402.65 per month. This is PLN 71.39 more than in the same period this year.
And after the second increase, from July 2024, the base for concessional Social Security contributions will increase to PLN 1,290. This means that for the period from July go December 2024, the amount due will be PLN 408.16 per month. Compared to the same period in 2023, the increase will be PLN 66.44.
Health contribution from the top
InFakt also points out that a health contribution must be added to the above amounts, which depends on the chosen form of taxation.
For those settling on the tax scale, the health contribution is 9 percent of income, and for those settling using the flat tax method – 4.9 percent of income. At the same time – this is an additional condition – the contribution cannot be lower than 9 percent, calculated on the minimum salary. Thus, in 2023 it is at least PLN 314.10 per month.
Next year, the minimum contribution will be PLN 381.78 from January (PLN 67.68 more than now), and from July – PLN 387.
Small Social Security
Small ZUS means lower social insurance premiums for entrepreneurs who are just starting out in business, or who in the last 60 calendar months before the date of starting a business did not run another non-agricultural activity and do not carry out business activities for a former employer (so-called B2B).
The preferential rate of Social Security contributions can be used for 24 months. Suspension of economic activity does not interrupt the period of entitlement to small Social Security.
