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The principle of paying social contributions in business activities Basis for calculating social security contributions from activities Preferential ZUS of the minimum wage Little ZUS Plus Not less than of the minimum wage and not more than of the projected average monthly salary Big ZUS At least of the projected average monthly salary Depending on the principles according to which social contributions will be paid in the business, the entrepreneur will pay social contributions only in the business, only on the mandate contract or both.x The amount of remuneration under the mandate contract does not exceed of the forecast average monthly remuneration.
Example Mr. Filip runs a business in which he pays ZUS social contributions amounting to of the projected average philippines photo editor monthly salary. In the months: March-September, he concluded a mandate contract, from which the basis for calculating social contributions is % of the forecast average monthly salary. In such a case, social contributions will be obligatory only for business activities. Example Mrs. Ewelina pays the Big ZUS in her business activity. In the months of July-August, he also works on a commission contract, where the basis for calculating social contributions is of the forecast average monthly salary.
In such a case, in July and August, Mrs. Ewelina can choose what type of social contributions she will pay - from her business or from a mandate contract. There are also no obstacles to paying contributions from both titles. Convergence of insurance titles - business activity and contract for specific work So far, a contract for specific work is not subject to any ZUS, social or health insurance contributions. For entrepreneurs, this means that in this case there is no overlapping of insurance titles, ZUS contributions are paid only for running a business.
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