Social insurance contributions for entrepreneurs depend on the amount of the minimum wage and the forecast average wage. In 2022, both amounts are increasing, which causes an increase in premiums. The Social Insurance Institution (ZUS) announced a new amount of social security contributions for those who run their business. What contributions will entrepreneurs pay in 2022?
What contributions will entrepreneurs pay in 2022?
The forecast average salary in 2022 is PLN 5,922. People who run a business (non-agricultural) pay contributions from 60 percent. forecast average salary. In 2022, they will charge them from the amount of PLN 3,553.20. The social insurance contribution for this group cannot be lower than the amount: PLN 693.58 for retirement pension insurance, PLN 284.26 for disability insurance and PLN 87.05 for sickness insurance. The accident contribution amounts to PLN 59.34. Contribution to the Labor Fund – PLN 87.05. In total, it is PLN 1211.28. This is over 12 percent more than in 2021. In addition to these burdens there is also the health insurance premium. From 2022, its amount depends on the income. The exception here are entrepreneurs who pay the tax with a lump sum on recorded revenues.
New company, lower premiums
Smaller ZUS contributions will be paid by those who have recently established a business. For the first 24 months after starting their business, they benefit from preferential social security contributions. They will pay contributions on the declared amount not lower than 30%. minimum wage. From January 1, 2022, the minimum remuneration for work will be PLN 3010. So the basis for the calculation of social security contributions in 2022 may not be lower than PLN 903. This preference excludes people who:
– they carry out or in the last 60 calendar months before the day
they were engaged in non-agricultural activities when commencing economic activity
– perform economic activity for the benefit of a former employer for whom, prior to the commencement of economic activity in the current or previous calendar year, they performed activities falling within the scope of their economic activity under an employment relationship or a cooperative employment relationship.
The rest who use the preferential rates will pay not less than PLN 176.27 for retirement insurance, PLN 72.24 for disability insurance and PLN 22.12 – for sickness insurance. Accident contribution -15.08 PLN.
The lowest basis for calculating social security contributions in 2022 for people who pay “small ZUS plus” will be announced by the Social Insurance Institution later.
–
