Whether it's a "start-up relief," preferential or "small ZUS," the businessman has to pay full health insurance premiums.
The health contribution of 2019 is 322, 322 PLN
It is calculated on the basis of the average remuneration, including earnings payments in the fourth quarter. In 2019 the health allowance is PLN 342.32, Last year was PLN 319.94.
Help us get started
With relief at the beginning, they can benefit from social security contributions for 6 calendar months, entrepreneurs who:
* start the undertaking for the first time or again after at least 60 calendar months from the last suspension or termination of business,
* do not do for a former employer what they did for employees in the given or previous calendar year
If an entrepreneur is entitled to an "initial relief", he is obliged to only be insured with health insurance and must pay health insurance premiums for this insurance.
New introductory relief for entrepreneurs [zasady]
The preferential contributions of ZUS 2019 are PLN 555.89 per month
If an entrepreneur starts to initiate for 6 months or earlier, he can withdraw from it, he can use the existing relief, ie preferential contributions. This means you will be able to pay for your social security contributions calculated from the base of 30% of your minimum wage in the next 24 calendar months of your business operation.
When we choose to pay premiums from PLN 675.00 (2250.00 x 30% PLN), they will look like this:
* 131.76 PLN for pension insurance (19.52%)
* PLN 54.00 for invalidity insurance (8%)
* 16.54 PLN for sickness insurance (2.45%)
* PLN 11.27 for accident insurance (1.67%)
Total PLN 555.89 with health insurance of PLN 342.32.
Little ZUS – what's wrong?
Small ZUS in 2019 – on receipt
After 24 months of preference, the option "Little Social Security" is another option. Persons who qualify for a "small social insurance institution" may pay social security contributions depending on their operating income in 2018. So, for each entrepreneur, they will have a different amount. The rate of contributions is unchanged.
The change relates to social security contributions (old age, disability, accident, sickness), not health insurance, which must be paid in full.
Little ZUS 2019. A small company had to report by January 8. Another opportunity next year
ZUS for the 2019 companies is PLN 1316.97
However, if no relief is granted to us and we declare the minimum basis of assessment of PLN 2,859.00, the premium will be as follows:
* PLN 558.08 for pension insurance (19.52%)
* 228.72 PLN for invalidity insurance (8%)
* 70,05 PLN for sickness insurance (2.45%)
* 47.75 PLN for accident insurance (1.67%)
* 70,05 PLN for the Labor Fund (2.45%).
The total payment will be PLN 1316.97. taking into account the healthcare contribution of PLN 342.32.
Society 2019. Highest increase in ZUS contributions over six years. How much now you have to pay for ZUS?
Contributions to ZUS 2019. How much do you pay for employers and employees?
* Pension insurance is 19.52 percent. (9.76% is funded by employer and employee),
* pension insurance of 8% (6.5% is financed by the employer and 1.5% by the employee);
* 2.45% sickness insurance (fully funded by an employee),
* accident insurance varies depending on the degree of risk and ranges from 0.67%. up to 3.33 percent. (fully funded by the employer)
* the amount of the accident insurance calculated at an interest rate of 1.67%, which is appropriate for the payer of the premium, who in the preceding calendar year presented an accident insurance on average at most 9 persons a month
* health insurance is 9% of the basic insurance benefit – the insurance is funded by the insured (employee) from his / her own money; calculates and collects from the income of the insured contributor (employer) (7.75% is paid by prepayment and 1.25% is collected from the employee's income).
Minimum wage and ZUS 2019. 2250 PLN gross monthly. How much does the employer pay?
The amount of the allowances to be paid by the employer in 2019 is:
* pension contribution 9.76 percent, or PLN 2 250 x 9.76 percent. = 219,60 PLN,
* disability allowance 6.5 percent, ie 2 250 x 6.50 percent PLN. = 146,25 PLN,
* emergency contribution 1.67 percent, ie 2 250 x 1 80 percent PLN. = 37.58 PLN
* Contribution to the Labor Fund 2.45%, ie 2250 PLN x 2.45%. = 55,13 PLN
* Contribution to the Employee Benefit Fund 0.10%, ie PLN 2 250 x 0.10%. = 2.25 PLN.
Minimum wage and ZUS 2019. Gross amount 2250 PLN. How much does an employee pay?
What contributions do the employee pay to a social insurance institution? Some contributions are also paid by an employee – funded by:
* pension allowance – 9.76 percent, or PLN 2 250 x 9.76 percent. = 219,60 PLN
* invalidity pension contribution – 1.5%, ie 2250 PLN x 1.5%. = 33.75 PLN,
* sick leave – 2.45 percent, ie 2 250 x 2.45 percent PLN. = 55,13 PLN
* health allowance – 9 percent, or PLN 1,921.52, 9 percent. = PLN 174.74 (counts from the base [2 250 zł] minus social security contributions).
ZUS and the mandate agreement
In a situation where the mandate contract is the only form of employment of a given person, the contractor is obliged to pay social insurance: old-age pension, disability pension, accident insurance and health insurance. Sickness insurance is voluntary and is carried out at the request of a person who is employed under a contract, an order submitted to the client. An exception is that students and contractors up to 26 years are contracted out because they are not subject to any kind of insurance, whether mandatory or voluntary.
The percentage premium rate for each type of insurance in the case of a contract is identical to the employment contract. therefore:
* pension insurance is 19.52%. (9.76% is funded by the payer and the contractor),
* disability insurance is 8 percent. (6.5% financed by the client and 1.5% by the contractor),
* sickness insurance is 2.45%. (fully funded by the contractor if he joins this insurance – voluntary insurance),
* accident insurance varies depending on the degree of risk and ranges from 0.67 for. up to 3.33 percent. (fully funded by the client),
* health insurance is 9 percent. basis for the calculation of social security contributions reduced by 13.71%. ie contributions funded by the contractor.
No contribution to the Social Security Office is a contract for a workThe situation is different when we sign an employment contract with or employ it for our employer. Then a contract of work as well as a working relationship is insured by compulsory insurance: retirement, invalidity, illness, accident and health insurance.
One-Point Economic Activity of Social Insurance Institution – How to Calculate the Contribution of ZUS?
* Assistance in material preparation: ZUS branch in Bydgoszcz