The rate of contributions for social insurances

Type of insurance 

contributions in general in %

Insurance Payer (%) 

Insured party (%)

 Retirement pension 




 other pensions 














(a) The contribution for groups of activity, once differentiated, has been in force since 1 April 2015. In the case of insurance 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 insurance payers applying for accident insurance for an average month for not more than 9 insured parties as well as for insurance payers not subject to REGON registration – this contribution is in force from 1 April 2015.

The percentage rates of pension and sickness insurance contributions are uniform for all persons insured. Rules for financing contributions depend on the entitlement to insurance.

Contributions to the old-age pension insurance (19.52%) are financed by insured persons and by contribution payers from their own resources in equal parts – 9.76% of the assessment basis. If an insured person is a member of an Open Pension Fund and submitted, in the period from 1 April to 31 July 2014, a statement of contributions transfer to OFE, ZUS transfers a part of the contribution to his or her old-age pension insurance to the Open Pension Fund selected by the insured person. And if the insured person has not submitted such a statement, starting from 1 July 2014, his or her full contribution equal to 7.3% will be credited
to the sub-account in ZUS.

Division of retirement contributions (19.52%) between FUS and OFE

Period of insurance 


FUS – subaccount 


 from 1 to 31 January 2014




 from 1 February
 to 30 June 2014  




 from 1 July 2014  




if a declaration for transfer of contributions to an OFE has been submitted




if a declaration for the transfer of contributions to an OFE has not been submitted

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

Contributions to disability and survivor’s pension insurance (8.0%) 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 from the contribution payer’s resources.