Large ZUS by 97%. in nine years. This is how the burdens of entrepreneurs have changed

Since 2015, the level of inflation and average wages have also changed dynamically. In 2015, inflation was -0.50%, which meant deflation, and the average salary was PLN 46,797.36 per year. The largest change in both of these indicators occurred between 2021 and 2022 – inflation then increased from 8.6%. to 16.6%, and the average salary increased by 12%. from less than 68 thousand PLN to 76 thousand PLN per year. Inflation will reach a double-digit value at the end of 2023, probably higher than in 2022, although its level for November, according to the preliminary flash reading, is “only” 6.5%.

Big ZUS is getting bigger

– In 2015, the cost of the large ZUS was PLN 814.42, while in 2024 it will be PLN 1,600.27, which means 97%. increases and almost doubling the amount that entrepreneurs will have to pay in 2024 compared to the rates from 2015. The largest increase in the Large ZUS occurred between 2022 and 2023, when instead of PLN 1,211.28, entrepreneurs had to pay over PLN 200 more. The calculations do not include the costs of health insurance premiums – explains Piotr Juszczyk, Chief Tax Advisor at inFakt.

In turn, the health insurance contribution in 2015 was PLN 279.41, but thanks to the old rules, PLN 240.60 could be deducted from tax, while its real cost was PLN 38.81. The total cost of ZUS in 2015 was PLN 853.23 after deducting the health insurance contribution from income tax. In 2024, the large ZUS for people settling their taxes according to the tax scale or flat tax will cost at least PLN 1,982.05, because PLN 1,600.27 of health insurance premium must be added to PLN 381.78. This represents an increase of approximately 133%. compared to 2015. However, it is worth remembering that the health contribution of PLN 381.78 is the minimum in 2024. After the changes, the health contribution has no limit for taxpayers settling on a tax scale or flat tax, the basis is income from business and is not tax deductible in any part .

Small ZUS is also on the rise

For entrepreneurs starting a business and paying a small ZUS, the increase in the amount of contributions over the last 10 years is particularly painful, even without taking into account the health insurance contribution. In 2015, the small ZUS cost PLN 167.13, and in 2024 it will be PLN 405.41, which is an increase of 143%. If the health insurance premium is added to this amount, the minimum value of which in 2024 will be PLN 381.78, the minimum increase reaches 278%.

For taxpayers settling on a tax scale or according to the principles of a flat tax, in 2024 the cost of small ZUS and health insurance contributions will amount to a minimum of PLN 787.13. However, in 2015 it was only PLN 205.94. The increase is significant and may be an insurmountable threshold for many people who would like to start running their own business. The initial burden of nearly PLN 800 must be borne regardless of whether the company earns any income or incurs a loss.

Entrepreneurs, both those using the large ZUS and those choosing the small ZUS, are currently burdened with a significant increase in costs. It is also worth paying attention to the situation of entrepreneurs on a lump sum basis. The highest contributions will total approximately PLN 2,800, which is more than three times the rate paid in 2015.