How will the new ZUS contributions affect entrepreneurs from 2020?
New ZUS 2020 contributions: rates, deadlines and ZUS increases. CHANGES IN REGULATIONS Entrepreneurs will pay more!
We know what ZUS contributions will apply to entrepreneurs in 2020. There will be a record increase. Entrepreneurs will pay almost PLN 1,500 to the ZUS account per month. This means approx. 10 percent. an increase compared to the current year.
From January 1, the minimum wage will be PLN 2,600 gross. The current minimum wage is PLN 2,250 gross.
The document published by the Ministry of Finance also shows, inter alia, at what level was the value of the forecast average monthly salary for the next year established? It is its level that determines how high ZUS contributions will be paid by entrepreneurs in 2020.
The contribution base is calculated as 60% of the expected average wage. The projected average monthly remuneration for 2020 was adopted at a much higher level than in the current year. This means about 10 percent. an increase in social security contributions compared to the current year.
Minimum ZUS contributions for entrepreneurs in 2020:
- Pension contribution - PLN 612.19 (an increase by PLN 54.11 compared to 2019)
- Disability pension contribution - PLN 250.90 (increase by PLN 22.18)
- Contribution to the Labor Fund - PLN 76.84 (increase by PLN 6.79)
- Sickness contribution - PLN 76.84 (increase by PLN 6.79)
- Accident contribution - PLN 52.37 (increase by PLN 4.62)
The full ZUS contributions for 2020 (excluding the health contribution) will total PLN 1,069.14 compared to PLN 974.65 this year. This means an increase by PLN 94.49, i.e. by 9.7% compared to 2019.
As the calculations show, taking into account the changes in the amount of the health insurance premium in previous years, we can assume that in 2020 the health premium will increase to approx. PLN 375. Its exact value is not known yet, as it depends on the indicator that will be published in January 2020.
ZUS contributions in 2020: Not everyone has to pay full ZUS contributions. Who can count on the relief:
- enterprises earning less than 63 thousand PLN (using the "small ZUS" program)
- new entrepreneurs who pay the so-called preferential ZUS (their ZUS contributions are PLN 555.89 with a voluntary sickness contribution or PLN 539.35 without it)
ZUS contributions in 2020: Regular insurance premiums will be paid by those entrepreneurs who cannot benefit from:
- six-month start-up allowance at ZUS,
- two-year ZUS relief for new companies,
- lump sum ZUS, dependent on income.
It is about people who run a non-agricultural activity, i.e .:
persons who run a business on the basis of the provisions on business activity or other specific provisions, not listed in point I,
- creators and artists,
- persons who conduct activity in the field of a liberal profession within the meaning of the provisions on flat-rate income tax on certain revenues earned by natural persons, as well as persons conducting activity in the field of a liberal profession, the revenues from which are revenues from economic activity
- understanding of the provisions on income tax from natural persons,
- a partner in a one-person limited liability company and partners of a general partnership, limited partnership or partnership,
- persons who run a public or non-public school, other form of pre-school education, an institution or their team, on the basis of the provisions on the education system
ZUS contributions: payment deadlines in 2020, sending a settlement declaration (ZUS DRA), personal monthly reports (ZUS RCA, ZUS RZA, ZUS RSA)
- by the 5th day of the following month - budgetary units and local government budgetary establishments,
- by the 10th day of the following month - natural persons paying the premium only for themselves,
- by the 15th day of the following month - other payers.
If the end of this period falls on a public holiday (statutory holiday), Saturday or Sunday, the next working day shall be considered the last day of the period.
