Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Ubezpieczenie społeczne (pozarolnicze)
    PL - Poland
    PLN
    Date
    Year
    1883
    2018/01/01
    2018/03/13 08:19:01

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    PL - Poland
    No Yes

    Taxpayers

    Owners and co-owners (including contributing family; excluding partners in companies who do not work in them) of entities conducting business outside private farms in agriculture;
    and freelancers (eg. architect, doctor, lawyer)

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    1,166.85

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    133,290
    • Multiple caps:

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs - c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    52,288
    2.8095 %
    8.3779 %
    2015
    47,830
    2.6569 %
    8.2131 %
    2014
    44,914
    2.6106 %
    8.1937 %
    2013
    47,827
    2.8865 %
    9.0372 %
    2012
    42,750
    2.6236 %
    8.1793 %
    2011
    34,230
    2.1847 %
    6.8594 %
    2010
    30,700
    2.1241 %
    6.7615 %
    2009
    33,370
    2.4318 %
    7.7946 %
    2008
    32,727
    2.5447 %
    7.4588 %
    2007
    33,005
    2.7791 %
    8.027 %
    2006
    25,608
    2.3937 %
    7.1218 %
    2005
    23,618
    2.3845 %
    7.2348 %
    2004
    20,986
    2.2492 %
    7.0465 %
    2003
    19,274
    2.2784 %
    7.0128 %
    2002
    18,646
    2.3002 %
    6.9632 %
    2001
    15,618
    2.0024 %
    6.0871 %

    Footnotes