Contributions

(a) The differentiated contribution for groups of activities applies during the contribution year from 1 April to 31 March of the following year. In the case of payers for whom the accident insurance contribution rate is fixed by ZUS, the rate defined for their groups of activities is additionally multiplied by a correction factor of 0.5 to 1.5.
(b) Contribution for payers who report on average no more than 9 insured persons per month for accident insurance, and for payers not registered in the National Official Business Register (REGON) – contribution effective from 1 April 2018.

The percentage rates of pension and sickness insurance contributions are uniform for all insured persons.

Contributions for old-age pension insurance (19.52% of the assessment basis) are paid by the insured and the contribution-payer in equal parts – 9.76% of the assessment basis each. The contribution of an insured person who is a member of an Open Pension Fund and has submitted a statement of contributions transfer there, is divided by ZUS into 3 parts, 2 of which go to FUS: one is credited to the insured person’s account and the other to his or her sub-account. The smallest part goes to OFE. The situation is different if the insured person has not made such a statement. In that case, ZUS divides the contribution into 2 parts, and the smaller part is credited in its entirety on the sub-account at ZUS.

Division of the old-age pension contributions (19.52%) between FUS and OFE

ZUS adjusts pension insurance contributions credited to the insured person’s account, i.e. multiplies their value by an adjustment rate. This applies to the amount of contributions credited up to 31 January (inclusive) of the year for which the adjustment is carried out, increased by amounts from previous adjustments. ZUS adjusts contributions every year, starting from 1 June.
Contributions to disability and survivors’ pension insurance (8%) are financed by insured persons from their own resources (1.5% of the assessment basis) and by contribution payers (6.5% of the assessment basis).
Contributions to sickness insurance (2.45%) are fully financed by insured persons while contributions to accident insurance are fully financed by contribution payers.

The rules for financing contributions differ depending on the entitlement to insurance. Those described above apply, inter alia, to employees or freelancers/contractors. On the other hand, entrepreneurs fully fund their own social insurance contributions, with the option to declare a contribution assessment basis regardless of actual income.