Contributions - ZUS
20 June 2023
The rate of contributions for social insurance in 2019
Type of insurance
Total contributions (%)
Contribution payer (%)
Insured party (%)
old-age pension insurance
work accident insurance
(a) 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 set by ZUS, the rate determined for their group
of activities is additionally multiplied by a correction index of
between 0.5 and 1.5.
(b) Contribution for payers who report on average no more than 9 insured persons per month for accident insurance, and for payers who are 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 persons insured. However, rules for financing contributions differ depending on the entitlement to insurance. Those described below apply inter alia to employees or freelancers/contractors.
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. Two parts go to FUS: one is credited to the insured person's account, and the other is credited to the 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 in ZUS.
Division of the old-age pension contributions (19.52%) between FUS and OFE
Contributions transfer to OFE
FUS – sub-account
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. Contributions to accident insurance are fully financed by the contribution payer.