ZUS in Poland: what is this tax and how does it work for business?

There is only one way to run business officially in the Republic of Poland: by fulfilling your obligations as a taxpayer. Payment of the ZUS contribution belongs to this category.

How does ZUS mean?

ZUS stands for Zaklad Ubezpieczen Spolecznych, which is the Polish social security institution. It is responsible for paying pensions to disabled people, pensioners and not only. The budget is formed under payments from taxes, which are paid by all officially employed persons. Foreigners (including business people) are also obliged to pay ZUS contributions in Poland.

Who pays ZUS?

Taxes are paid to the social insurance body by the employer or employee. When it comes to businesses in Poland, the contribution is paid directly by the entrepreneur, regardless of his citizenship and type of business activity.

By paying the contribution to ZUS, the businessman guarantees himself:

• The possibility of officially performing commercial activities on the territory of the Polish Republic;
• To get a Polish pension when they reach retirement age or in case of other reasons (pregnancy, disability).

Tax must be paid both by persons conducting business activities (działalność gospodarcza), as well as by the sole owners of sp. z o.o. firms.

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How much do I have to pay into ZUS?

The amount of contributions to ZUS is determined individually. It depends directly on the income of the company, the entrepreneur. In addition, the Zaklad Ubezpieczen Spolecznych annually updates the rules for calculating the amount of contribution (due to the changing number of working days in the year).

The minimum tax threshold is set at:

• 1170 PLN (standard);
• 487 PLN (preferential).

The latter tax applies to entrepreneurs who have just started to develop their business. They pay to ZUS Poland at a reduced rate for the first 24 months.

The tax should be paid monthly by the 15th of the current month. It should be remembered that there is no single payment amount. In any month, the amount of the fee or the system of calculating it may change. A letter with the relevant information is sent by Zaklad Ubezpieczen Spolecznych electronically to the taxpayer. You should therefore check your email more often.