Find out what social security contributions will be in force in 2025 and what new changes await entrepreneurs.
The year 2025 brings changes to the ZUS contribution rates that affect entrepreneurs in Poland. In this article we present details about social and health insurance contributions. If you have any doubts, please contact us!
Excluding sickness insurance: 1,646.47 PLN per month.
Including sickness insurance: 1,773.96 PLN per month.
Excluding sickness insurance: 408.60 PLN per month.
Including sickness insurance: 442.90 PLN per month.
It is important to note that the amounts above do not include the health insurance, which will be calculated separately.
The health insurance contribution in 2025, for entrepreneurs paying lump sum tax:
For taxpayers who settle on the basis of the tax scale, the health insurance will be 9% of the income. For entrepreneurs taxed under the lump sum, the health insurance contribution will be 4.9% of the income. The first increased social security contributions will be paid in February (for January).
From 2025, the minimum health insurance contribution will be reduced to 314.96 PLN per month. This is an important change, especially for entrepreneurs who struggled with high health insurance contributions in previous years.
Another significant change in 2025 is the removal of the obligation to pay health insurance contributions on income derived from the sale of fixed assets. Entrepreneurs will have the opportunity to choose whether they want to apply the new rules or remain under the previous ones.
The year 2025 brings changes that will impact the amount of ZUS contributions as well as the way they are calculated. Entrepreneurs should familiarize themselves with the new rules and adjust their settlements accordingly.