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New ZUS contributions in 2020: rates, deadlines and increases. REGULATORY CHANGES: entrepreneurs will pay more!
We know the ZUS contributions applicable to entrepreneurs in 2020. There will be a record increase. Entrepreneurs will pay almost PLN 1,500 a month to ZUS, about 10% more than this year.
From 1 January the minimum wage will be PLN 2,600 gross. The current minimum is PLN 2,250 gross.
The document published by the Ministry of Finance also indicates the projected average monthly wage for next year. This level determines how much entrepreneurs will pay in ZUS contributions in 2020.
The contribution base is calculated as 60% of the forecast average wage. The projected average monthly wage for 2020 was set much higher than this year, implying a roughly 10% increase in ZUS contributions.
Minimum ZUS contributions for entrepreneurs in 2020:
- Pension contribution – PLN 612.19 (up PLN 54.11 from 2019)
- Disability-pension contribution – PLN 250.90 (up PLN 22.18)
- Labour Fund contribution – PLN 76.84 (up PLN 6.79)
- Sickness contribution – PLN 76.84 (up PLN 6.79)
- Accident contribution – PLN 52.37 (up PLN 4.62)
Full ZUS contributions for 2020 (excluding health insurance) will total PLN 1,069.14, compared with PLN 974.65 this year. This is an increase of PLN 94.49, or 9.7%, over 2019.
Calculations based on changes in health contributions in previous years suggest that the 2020 contribution may rise to around PLN 375. The exact amount is not yet known, as it depends on an indicator to be published in January 2020.
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ZUS contributions in 2020: not everyone has to pay the full amount. Who may obtain relief:
- businesses earning less than PLN 63,000 (using the “small ZUS” programme)
- new entrepreneurs paying preferential ZUS (PLN 555.89 with voluntary sickness insurance, or PLN 539.35 without it)
ZUS contributions in 2020: standard insurance contributions are due from entrepreneurs who cannot use:
- the six-month ZUS start-up exemption,
- the two-year ZUS relief for new firms,
- the flat-rate ZUS dependent on revenue.
This concerns people carrying out non-agricultural activity, namely:
individuals conducting business under business-activity regulations or other special provisions, not mentioned in point I,
- creators and artists,
- people practising a liberal profession as understood under the rules on flat-rate income tax on certain income of individuals, as well as liberal professionals whose income is business income
- within the meaning of personal income tax law,
- a shareholder in a single-member limited liability company and partners in general, limited and professional partnerships,
- people running public or non-public schools, other forms of preschool education, institutions or groups of them under education-system regulations.
ZUS contributions: payment deadlines in 2020 and submission of the settlement return(ZUS DRA), individual monthly reports (ZUS RCA, ZUS RZA, ZUS RSA)
- by the 5th of the following month – budgetary units and local-government budgetary establishments,
- by the 10th – individuals paying contributions only for themselves,
- by the 15th – all other contribution payers.
If the deadline falls on a public holiday, Saturday or Sunday, the next business day is the last day of the period.
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