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

    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 -

    Footnotes