How much will entrepreneurs pay in social security contributions in 2025?

I already know that from 1 January 2025 entrepreneurs will pay higher social insurance contributions. At the end of August this year, the government adopted assumptions for the draft state budget for 2025, in which the projected average salary is PLN 8673. This amount will be used as the basis for calculating ZUS contributions for those engaged in business activity. How much will entrepreneurs have to pay soon?

ZUS contributions in 2025 – basis of calculation

 The amount of contributions to be paid by an entrepreneur is calculated on the basis of 60% of the average salary. In 2025, the contribution base will be PLN 5203.80 (60% of PLN 8673). Contributions are calculated on this basis for

• Pension insurance;
• Disability insurance;
• Sickness insurance (voluntary);
• Accident insurance;
• Labour Fund.

In total, social security contributions will amount to approximately PLN 1,773.96, not including the health insurance contribution, which is calculated separately depending on the chosen form of taxation. This is almost 2,000 PLN more than the cost of an entrepreneur in 2024.

The increase in social security contributions in 2025 is only a consequence of the increase in the average wage. For many entrepreneurs, especially those running a sole proprietorship, higher contributions can have a significant impact on the cost of running a business.

Small ZUS Plus – relief for the smallest entrepreneurs

It is worth recalling that entrepreneurs who have been in business for at least 60 calendar days in the previous calendar year and whose income in the year preceding the submission of the application did not exceed PLN 120,000.00 can take advantage of the Small ZUS Plus programme and thus pay lower social insurance contributions.

Summary

The year 2025 will bring higher social security contributions for entrepreneurs as a result of an increase in the projected average wage to PLN 8673. For many sole traders, this means that they will have to prepare for a higher financial burden. It is important that entrepreneurs are aware of these changes and adjust their budgets for next year accordingly to avoid unpleasant surprises.

If you have any questions or concerns, we encourage you to contact our law firm. You can count on our full service and commitment at every stage of your case.