Ścieżka nawigacji



The rate of contributions for social insurance in 2019

Type of insurance 

Total contributions (%)

Contribution payer (%) 

Insured party (%)

 old-age pension 












 work accident






(a) The contribution for groups of activity, once differentiated, has been in force since 1 April 2018. In case of contribution payers for whom the rate of percentage contribution for accident insurance is established by ZUS, the rate determined for their activity group is additionally multiplied by a levelling indicator in the range of 0.5 to 1.5.
(b) The contribution for contribution payers applying for accident insurance for not more than 9 insured persons per month as well as for contribution payers not subject to REGON registration – this contribution is in force from 1 April 2018.

The percentage rates of pension and sickness insurance contributions are equal for all insured persons. Rules of financing contributions depend on the entitlement to insurance. Those applicable to employees and contractors are shown below.

Contributions for the old-age pension insurance (19.52% of the assessment basis) are financed by insured persons and by contribution payers from their own resources in equal parts – 9.76% of the contribution calculation basis. If an insured person is a member of an Open Pension Fund and has submitted a statement of contributions transfer to OFE, ZUS divides the contribution into three parts and transfers two parts to the Social Insurance Fund: a part of the contribution to person’s account and a part to the sub-account. The smallest part is transferred to the Open Pension Fund. The situation is different if the insured person has not submitted such a statement. Then ZUS divides his/her contribution into two parts, the smaller to be credited to the sub-account in ZUS.

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

Contributions transfer to OFE


FUS – sub-account 










Old-age pension contributions are subject to adjustment, which consists in multiplying an amount of the old-age pension contributions credited to the individual account by a contribution adjustment rate. The contribution adjustment covers the contribution amount credited to the individual account as at 31 January of the year that it refers to, and is increased by the amounts in respect of the adjustment. Contributions adjustment is carried out once a year, from 1 June each year.

Contributions for disability and survivors’ pension insurance (8.0%) are financed by insured persons from their own resources (1.5% of the contribution calculation basis) and by contribution payers (6.5% of the contribution calculation basis).

Contributions for sickness insurance (2.45%) are fully financed by insured persons.

Contributions for work accident insurance are fully financed from the contribution payer’s resources.