The Polish government is preparing a huge increase in ZUS contributions About 2.5 thousand PLN more will be paid to ZUS in 2023 by persons running a sole proprietorship. Why such a record increase in premiums?
All because of the forecasted increase in salaries and the binding method of determining the amount of contributions – informs Business Insider Polska.
Huge increase in ZUS contributions
It is a projected monthly salary that is used to calculate the basis for assessing social security contributions. The published budget act shows that in 2023 the average gross salary will amount to PLN 6,935. Compared to 2022, the increase is abrupt, as this year the average was PLN 5,922. Thus, the increase exceeds 1 thousand PLN, or approx. 17 percent.
The increase in the forecasted salary also means a jump in the minimum amount of social security contributions. Only novice entrepreneurs do not pay them during the first months of operation. Then, for two years, they benefit from preferential “small ZUS”, and some are entitled to “small ZUS plus” (they calculate contributions based on their income).
But most self-employed people pay flat-rate contributions of 60 percent of forecasted salary. Therefore, if the salary in 2023 is to be 6,000 PLN (935 pln), the basis for the amount of contributions will be 4,000 PLN (161 PLN) This year, the basis of the assessment was 3 thousand. PLN 553 20/100 (60% of 5 thousand 922 PLN).
Business Insider compared individual premiums this and next year according to the forecast:
| premium | 2022 | 2023 | |
| retirement pension (19.52%) | 693 PLN 58 gr | 812 PLN 23 gr | |
| disability pension (8%) | 284 PLN 26 gr | 332 PLN 88 gr | |
| accident (1.67%) | 59 PLN 34 gr | PLN 69 PLN 49 | |
| sick (2.45%, optional) | 87 PLN 5 gr | 101 PLN 94 gr | |
| sick (2.45%, optional) | 87 PLN 5 gr | 101 PLN 94 gr |
In total, therefore, contributions will amount to 1,000 PLN every month. PLN 418 48/8 (over PLN 200 more than today), which amounts to nearly 2.5 thousand PLN per increase.
To ZUS contributions, you need to add a contribution to the National Health Fund, i.e. health contribution, which, for example, with an income of 5,000 PLN will be PLN 450, and with 10 thousand PLN will be 900 PLN.
Very painful for many entrepreneurs
As Łukasz Kozłowski, chief economist of the Federation of Polish Entrepreneurs told Business Insider Polska, the record 17.1% increase will be very painful for many entrepreneurs. – Especially that these are fixed costs, independent of the financial results of such a microenterprise – he emphasised.
In his opinion, the method of determining the amount of contributions raises doubts, because it is based on an average value and, additionally, a forecast value. And the forecasts don’t always come true.
– If the forecast is not accurate for a given year, it must be further adjusted. We see it today, because in the increases for 2023 we also have a “hidden” correction for 2022, because then the government underestimated the average salary in the budget act – explains Kozłowski.
– That is why the FPP calls for premiums to be calculated on the basis of already existing data, e.g. GUS data for the fourth quarter of the previous year. Then, the volatility will be smaller and it would be possible to avoid such abrupt increases – the expert argues.
Source: Rzeczpospolita
