Increase in ZUS contributions in 2021 – comparison with the previous year.

On 28 July 2020, the Council of Ministers adopted the assumptions for the draft state budget for 2021. According to government estimates, the average salary — which also serves as the basis for calculating contributions to the Social Insurance Institution (ZUS) — will increase by 4.3%. Compared to the amount of PLN 5,227 calculated for 2020, this represents an increase of PLN 225, meaning that the average salary projected by the Ministry of Finance for the coming year is expected to be PLN 5,452. It is worth noting that the contribution base for ZUS is set at 60% of the forecast average salary.

Given the above, in 2021, the retirement, disability, sickness, accident, and Labour Fund contributions will be calculated based on the projected amount of PLN 3,271.20 (which is 60% of PLN 5,452). In this case, the ZUS contributions for 2021 would be as follows:
• Retirement contribution – PLN 638.54
• Disability contribution – PLN 261.70
• Sickness contribution – PLN 80.14
• Accident contribution – PLN 54.63
• Labour Fund contribution – PLN 80.14

This represents an average increase of several dozen zlotys compared to the contributions in force in the current year, amounting to a total of PLN 1,115.15. The increase in ZUS contributions will be felt by entrepreneurs, even though the above figures do not include the voluntary health insurance contribution, which currently amounts to PLN 362.34. Its exact amount will be determined at the beginning of 2021. The monthly increase in ZUS contributions will be PLN 46.01 (PLN 552.12 annually).

2020 Contributions
• Retirement: PLN 612.19
• Disability: PLN 250.90
• Sickness: PLN 76.84
• Accident: PLN 52.37
• Labour Fund: PLN 76.84
Total: PLN 1,069.14

2021 Contributions
• Retirement: PLN 638.54
• Disability: PLN 261.70
• Sickness: PLN 80.14
• Accident: PLN 54.63
• Labour Fund: PLN 80.14
Total: PLN 1,115.15