Social security contributions for 2024

ZUS 2024

The average gross salary for 2024 is set at PLN 7824. According to the regulations, 60% of this amount is the basis for determining social security contributions for entrepreneurs. This means that this amount cannot be lower than PLN 4694.40 in 2024.

Social insurance premiums in 2024 will total PLN 1,600.27.

• Pension contribution (19.52% of the assessment base) – PLN 916.35;
• Pension contribution (8% of the assessment base) – PLN 375.55;
• Sickness contributions (2.45% of the assessment base) – PLN 115.01;
• Accident contributions (1.67% of the assessment base) – PLN 78.40;
• Labour Fund (2.45% of the assessment base) – PLN 115.01.

In the case of entrepreneurs, there is also a limit to the upper limit of the monthly contribution base and it cannot exceed 250% of the presumed average salary. In 2024, it cannot be higher than PLN 19,560. This means that the maximum contribution an entrepreneur could pay in 2024 would be PLN 6,668 per month.