From January 2023 ZUS contributions are increasing

From January 1, 2023, according to the increase in the minimum wage, the ZUS contributions paid by entrepreneurs will also change. They will be as follows:

Entrepreneurs paying the so-called "large ZUS" [0510]:

• Social security contributions with voluntary sickness contribution: 1,418.48 PLN + health insurance contribution dependent on income/revenue relying on the tax form.
• Social security contributions without voluntary sickness contribution: 1,316.54 PLN + health insurance contribution dependent on income/revenue relying on the tax form.

Entrepreneurs paying the so-called "preferential ZUS" [0570]: The legislator, similarly to the case of a double increase in the minimum wage, has prepared two changes in the amount of contributions:

• January - June 2023:
  • Social security contributions with voluntary sickness contribution: 331.26 PLN + health insurance contribution dependent on income/revenue relying on the tax form.
  • Social security contributions without voluntary sickness contribution: 305.61 PLN + health insurance contribution dependent on income/revenue relying on the tax form.
• July - December 2023:
  • Social security contributions with voluntary sickness contribution: 342.72 PLN + health insurance contribution dependent on income/revenue relying on the tax form.
  • Social security contributions without voluntary sickness contribution: 315.26 PLN + health insurance contribution dependent on income/revenue relying on the tax form.

Author: Maciej Krupiński / Bydgoszcz Branch of the Kurdynowski Accounting Office