On 10th August, 2018 the President of Poland – Andrzej Duda signed up the act, day of 20th July, 2018 on change to some statutes in order to lower social insurance premiums for natural persons, who run the economic activity on a smaller scale. Currently, entrepreneurs pay the same social insurance fee irrespective of amount of income. The principal assumption of adopted act is change to the foregoing by adjustment of amount of costs incurred by entrepreneurs due to contributions to social insurance to their financial capacities.

Owing to planned changes, persons running a sole economic activity, whose average monthly income does not exceed 2,5-fold the minimal salary (amounting to 5250zl in 2018), shall be able to pay lowered, social insurance fees proportional to income.

Income throughout the last entire calendar year shall be taken into account while calculating the contribution to so-called „small ZUS”. Therefore, it will apply to persons, who run the economic activity, whose annual income due to running non-agricultural economic activity in the last calendar year has not exceeded the amount of a minimal salary effective in December of the previous year.

For instance – entrepreneur, whose monthly income amounts to as much as minimal salary, currently pays ZUS 1232,16zl by month, whereas after changes, the entrepreneur’s social insurance fee shall amount to almost 660zl.

As a rule, the statute is to enter into force on the day of the 1st January, 2019.