How much will ZUS contributions for entrepreneurs be in 2025?

It is already known that from January 1, 2025, entrepreneurs will pay higher ZUS contributions for social insurance. At the end of August this year, the Government adopted assumptions for the state budget project for 2025, in which the forecasted average salary amounts to PLN 8,673. This amount will now serve as the basis for calculating ZUS contributions for persons running business activity. How much will entrepreneurs soon have to pay?

ZUS contributions in 2025 – basis for calculation

The amount of contributions that an entrepreneur must pay is calculated based on 60% of the average salary. In 2025, the basis for contributions will amount to PLN 5,203.80 (60% of PLN 8,673). From this basis, contributions are calculated for:

• Retirement insurance;
• Disability insurance;
• Sickness insurance (voluntary);
• Accident insurance;
• Labor Fund.

Altogether, contributions for social insurance will amount to approximately PLN 1,773.96, excluding the health insurance contribution, which is calculated separately depending on the chosen form of taxation. This is almost PLN 2,000 more compared to the entrepreneur’s costs in 2024.
The increase in ZUS contributions in 2025 is nothing other than a consequence of the rising average salary. For many entrepreneurs, especially those running a sole proprietorship, higher contributions may significantly affect the costs of running a business.

Small ZUS Plus – relief for the smallest entrepreneurs

It is worth recalling that entrepreneurs who ran business activity in the previous calendar year for no less than 60 calendar days and whose revenue in the year preceding the application did not exceed PLN 120,000 may use the Small ZUS Plus program and thus pay lower social insurance contributions.
 

Summary

The year 2025 will bring higher ZUS contributions for entrepreneurs, which results from the increase of the forecasted average salary to PLN 8,673. For many people running a business, this means the need to prepare for higher financial burdens. It is important for entrepreneurs to be aware of these changes and properly adjust their budgets for the coming year to avoid unpleasant surprises.
If you have any questions or doubts, we encourage you to contact our law firm. You can count on comprehensive service and full commitment at every stage of handling your case.