The employer pays approx. 20% in contributions on top of salary; approx. 13.7% is deducted from the employee’s gross pay.
Social Insurance System Act
Pension, disability, sickness and accident insurance contributions.
- Summary
- ZUS
- Adopted
- 13 October 1998
- Original publication
- Dz.U. 1998 nr 137 poz. 887
- Summary up to date as of
- October 2026
Key rules
ZUS in brief
The sole shareholder of a sp. z o.o. pays ZUS like a sole trader; a board member without a contract usually does not.
Contributions are settled monthly in returns filed with ZUS via PUE/eZUS.
EU citizens are insured where they work (A1 certificate for posted workers).
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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