In 2025, entrepreneurs in Poland must account for specific ZUS contribution rates that vary depending on the tax form. Below, we present a comparison of the current values for the income tax scale, linear tax, and lump-sum taxation, along with an explanation of the contribution payment rules.
📊 Income Tax Scale
For taxpayers settling according to the income tax scale (17%/32%), the following contributions apply:
- 🔵 Health contribution: 9% of income
- Example rate: 381.78 PLN (for income as of January 2025)
- Minimum rate: 314.96 PLN
- 🟠 Social contribution:
- Preferential (small ZUS): 408.60 PLN
- Full ZUS: 1,518.98 PLN
💼 Linear Tax
For individuals choosing the 19% linear income tax:
- 🔵 Health contribution: 4.9% of income
- Example rate: 381.78 PLN
- Minimum rate: 314.96 PLN
- 🟠 Social contribution:
- Preferential: 408.60 PLN
- Full ZUS: 1,518.98 PLN
🛠️ Lump-Sum Tax on Recorded Income
In the case of lump-sum taxation, the health contribution is fixed and depends on the annual income bracket:
- 🔵 Health contribution (by brackets):
- Income up to 60,000 PLN: 461.66 PLN
- Income from 60,000 to 300,000 PLN: 769.43 PLN
- Income above 300,000 PLN: 1,384.97 PLN
- 🟠 Social contribution:
- Preferential: 408.60 PLN
- Full ZUS: 1,518.98 PLN
📈 Additional Rules Regarding ZUS
- 💸 Up to 6 months of operation:
You pay only the health contribution (start-up discount). - 💸 After 6 full months:
You transition to preferential contributions – health + social. - 💸 After 2.5 years of running a business:
You transition to full ZUS (full social and health contributions).
📌 Tip for clients: Remember that social contributions may be voluntary in some cases (e.g., for partners in companies). It is worth consulting your case with an accountant to optimize your obligations.