Biuro Finansowo-Księgowe
 

ZUS

ZUS contributions
For those engaged in business and those working with them, authors, artists and self-employed professionals
From 2007 r.
Retirement insurance 19,52%
Disability insurance  
     01.01.2007 — 30.06.2007 13,00%
     01.07.2007 — 10,00%
Sickness insurance  2,45%
Accident insurance  
     01.04.2006 — 31.03.2007 0,90% — 3,60%
     01.04.2007 — 0,67% — 3,60%
Workplace Injury Fund  2,45%
Guaranteed employees contributions fund   0,10%
Medical insurance  9,00%
Basis for medical insurance from January 2007 1 970 PLN 65 gr
Basis for medical insurance from March 2007 2 116 PLN 88 gr
Basis for medical insurance from June 2007 2 053 PLN 34 gr
 
From 2006 r.
Retirement insurance 19,52%
Disability insurance 13,00%
Sickness insurance  2,45%
Accident insurance  
     01.01.2003 — 31.03.2006 0,97% — 3,86%
     01.04.2006 — 0,90% — 3,60%
Workplace Injury Fund  2,45%
Guaranteed employees contributions fund   0,15%
Medical insurance  8,75%
Basis for medical insurance from January 2006 1 871 PLN 73 gr
Basis for medical insurance from March 2006 2 002 PLN 91 gr
 
From 2005 r.
Retirement insurance 19,52%
Disability insurance 13,00%
Sickness insurance  2,45%
Accident insurance 0,97% — 3,86%
Workplace Injury Fund  2,45%
Guaranteed employees contributions fund   0,15%
Medical insurance  8,50%
Basis for medical insurance from January 2005 1 822 PLN 13 gr
Basis for medical insurance from March 2005 1 910 PLN 99 gr
 
From 2004 r.
Retirement insurance 19,52%
Disability insurance 13,00%
Sickness insurance  2,45%
Accident insurance 0,97% — 3,86%
Workplace Injury Fund  2,45%
Guaranteed employees contributions fund   0,15%
Medical insurance  8,25%
Basis for medical insurance from January 2004 1 759 PLN 19 gr
Basis for medical insurance from March 2004 1 861 PLN 44 gr
Basis for medical insurance from June 2004 1 782 PLN 47 gr
 
From 2003 r.
Retirement insurance 19,52%
Disability insurance 13,00%
Sickness insurance  2,45%
Accident insurance 0,97% — 3,86%
Workplace Injury Fund  2,45%
Guaranteed employees contributions fund   0,15%
Medical insurance  8,00%
Basis for medical insurance from January 2003 1 257 PLN 49 gr
Basis for medical insurance from March 2003 1 335 PLN 25 gr
Basis for medical insurance from April 2003 1 779 PLN 43 gr
Basis for medical insurance from June 2003 1 689 PLN 63 gr
Basis for medical insurance from September 2003 1 717 PLN 37 gr
Basis for medical insurance from December 2003 1 759 PLN 19 gr
 
From 2002 r.
Retirement insurance 19,52%
Disability insurance 13,00%
Sickness insurance   2,45%
Accident insurance   1,62%
Workplace Injury Fund   2,45%
Guaranteed employees contributions fund   0,08%
Medical insurance   7,75%

Insurance basis

 in 2010
January, February 1 887,60
 
 in 2009
January, February 1 915,80
March 1 915,80
April, May, June, July, September, August, October, November, December 1 915,80
 
 in 2008
January, February 1 622,05
March, April, May 1 739,90
June, July, September 1 790,39
August, October, November 1 770,82
December 1 781,13
 
 in 2007
January, February 1 478,80
March, April, May 1 597,51
June 1 625,48
July, September 1 625,48
August, October, November 1 586,60
December 1 622,05
 
 in 2006
January, February 1 408,34
March, April, May 1 517,17
June, July, September 1 518,11
August, October, November 1 456,36
December 1 478,80
 
 in 2005
January, February 1 361,96
March, April, May 1 443,28
June, July, September 1 449,27
August, October, November 1 391,12
December 1 408,34
 
 in 2004
January, February 1 296,01
March, April, May 1 366,10
June, July, September 1 399,30
August, October, November 1 338,32
December 1 361,96
 
 in 2003
January, February 1 257,49
March 1 335,25
April, May 1 335,25
June, July, September 1 337,21
August, October, November 1 338,32
December 1 296,01
 
 in 2002
January, February 1 228,37
March, April, May 1 291,79
June, July, September 1 293,32
August, October, November 1 237,17
December 1 257,49
 

Detailed rates of insurance components

 in 2010
  January, February
Retirement 368,46
Disability 113,26
Sickness 46,25
Accident 31,52
Workplace Injury Fund 46,25
Medical 233,32

 in 2009
  January, February March
Retirement 373,96 373,96
Disability 114,95 114,95
Sickness 46,94 46,94
Accident 34,48 34,48
Workplace Injury Fund 46,94 46,94
Medical 215,35 224,24
  April, May, June, July, September, August, October, November, December
Retirement 373,96
Disability 114,95
Sickness 46,94
Accident 31,99
Workplace Injury Fund 46,94
Medical 224,24

 in 2008
  January, February March, April, May
Retirement 316,62 339,63
Disability 97,32 104,39
Sickness 39,74 42,63
Accident 29,20 31,32
Workplace Injury Fund 39,74 42,63
Medical 195,15 209,59
  June, July, September August, October, November
Retirement 349,48 345,66
Disability 107,42 106,25
Sickness 43,86 43,39
Accident 32,23 31,87
Workplace Injury Fund 43,86 43,39
Medical 205,87 212,78
  December
Retirement 347,68
Disability 106,87
Sickness 43,64
Accident 32,06
Workplace Injury Fund 43,64
Medical 215,35

 in 2007
  January, February March, April, May
Retirement 288,66 311,83
Disability 192,24 207,68
Sickness 36,23 39,14
Accident 26,62 28,76
Workplace Injury Fund 36,23 39,14
Medical 177,36 190,52
  June July, September
Retirement 317,29 317,29
Disability 211,31 162,55
Sickness 39,82 39,82
Accident 29,26 29,26
Workplace Injury Fund 39,82 39,82
Medical 184,80 184,80
  August, October, November December
Retirement 309,70 316,62
Disability 158,66 162,21
Sickness 38,87 39,74
Accident 28,56 29,20
Workplace Injury Fund 38,87 39,74
Medical 189,85 195,15

 in 2006
  January, February March, April, May
Retirement 274,91 296,15
Disability 183,08 197,23
Sickness 34,50 37,17
Accident 27,18 29,28
Workplace Injury Fund 34,50 37,17
Medical 163,78 175,25
  June, July, September August, October, November
Retirement 296,34 284,28
Disability 197,35 189,33
Sickness 36,23 35,68
Accident 27,33 26,21
Workplace Injury Fund 37,19 35,68
Medical 166,66 169,47
  December
Retirement 288,66
Disability 192,24
Sickness 36,23
Accident 26,62
Workplace Injury Fund 36,23
Medical 172,43

 in 2005
  January, February March, April, May
Retirement 265,65 281,73
Disability 177,05 187,63
Sickness 33,37 35,36
Accident 26,29 27,85
Workplace Injury Fund 33,37 35,36
Medical 154,88 162,43
  June, July, September August, October, November
Retirement 271,55
Disability 180,85
Sickness 34,08
Accident 26,85
Workplace Injury Fund 34,08
Medical 157,48
  December
Retirement 274,91
Disability 183,08
Sickness 34,50
Accident 27,18
Workplace Injury Fund 34,50
Medical 159,10

 in 2004
  January, February March, April, May
Retirement 252,98 266,66
Disability 168,48 177,59
Sickness 31,75 33,47
Accident 24,27 25,77
Workplace Injury Fund 31,75 33,47
Medical 144,89 153,57
  June, July, September August, October, November
Retirement 273,14 261,24
Disability 181,91 173,98
Sickness 34,28 31,79
Accident 27,01 25,83
Workplace Injury Fund 34,28 31,79
Medical 147,05 148,46
  December
Retirement 265,85
Disability 177,05
Sickness 33,37
Accident 26,29
Workplace Injury Fund 33,37
Medical 150,33

 in 2003
  January, February March
Retirement 245,46 260,45
Disability 163,47 173,58
Sickness 30,81 31,71
Accident 24,27 25,77
Workplace Injury Fund 30,81 31,71
Medical 100,60 106,82
  April, May June, July, September
Retirement 260,45 261,02
Disability 173,58 173,58
Sickness 31,71 32,76
Accident 25,77 25,82
Workplace Injury Fund 31,71 32,76
Medical 142,35 135,17
  August, October, November December
Retirement 250,76 252,98
Disability 167,00 168,48
Sickness 31,47 31,75
Accident 25,77 25,82
Workplace Injury Fund 31,47 31,75
Medical 137,39 140,50

 in 2002
  January, February March, April, May
Retirement 239,78 252,16
Disability 159,69 167,93
Sickness 30,10 31,65
Accident 19,90 20,93
Workplace Injury Fund 30,10 31,65
Medical 95,20 100,11
  June, July, September August, October, November
Retirement 252,46 241,50
Disability 168,13 160,83
Sickness 31,69 30,31
Accident 20,92 20,04
Workplace Injury Fund 31,69 30,31
Medical 100,23 95,88
  December
Retirement 245,46
Disability 163,47
Sickness 30,81
Accident 20,37
Workplace Injury Fund 30,81
Medical 97,46