Work out the content on the site Content is information

Attention! An entrepreneur may pay social contributions in his business activity according to the following rules: preferential ZUS, Little ZUS Plus, Big ZUS. It is still possible to take advantage of the start-up relief , but in this case you do not have to pay social contributions for a period of 6 months The rules for being subject to Mały ZUS Plus and Large ZUS after completing the payment of preferential ZUS contributions are described in the linked publication A person conducting several types of non-agricultural activities is compulsorily covered by pension and disability insurance for one type of activity of their choice.

Below we will describe what rules apply to the combination of social insurance philippines photo editor titles, depending on the nature of the insurance titles and the amounts of income received. Convergence of insurance titles - business activity and full-time employment An entrepreneur who is simultaneously employed under an employment contract will very often be subject only to compulsory social insurance under the employment contract. However, certain conditions must be met. If you work full-time and run a business, the entrepreneur will not be obliged to pay social contributions if his or her remuneration is equal to or higher than the minimum wage. In 2023 it is as follows: PLN  – from July.



If the remuneration for work is lower than the amount of the minimum remuneration for work, social security contributions are paid under both headings - from the employment contract and from the business activity Example 1 Mrs. Helena is employed under an employment contract, from which she earns PLN 4,000. At the same time, she runs a business in which she is registered with the Large Social Insurance Institution. In such a case, mandatory social contributions are paid only on the basis of the employment contract.