Pension insurance contributions

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If an overpayment is incurred as a result, the payer may apply for its refund or include it in current contribution liabilities. Annual basis for pension contributions – impact on entrepreneurs Entrepreneurs generally pay social contributions to the large ZUS Social Insurance Institution on a basis not lower than % of the forecast average monthly salary. However, no regulations prohibit him from paying from a higher base. In such a case, the entrepreneur is also subject to a limitation on tLimit on pension contributions Annual Monthly PLN , PLN , . Above these amounts, pension contributions are not charged.

As for entrepreneurs, when employing employees, they must check this limit in relation to specific employees. After exceeding the annual limit, the amount of PLN will be included in the basis for calculating pension and phone number list disability pension contributions. Summary The legislator has introduced a limit on the annual basis for calculating pension insurance contributions and the payer is obliged to monitor this limit with the participation of insured persons who are co-responsible for the correctness of settlements. This limit changes annually, depending on the forecast amount of the average monthly salary in the national economy.



If the payer has any doubts as to the correctness of determining the basis, he or she may apply to ZUS for its calculation based on the data available to the authority. Exceeding the basis involves the obligation to correct settlements, so the payer has to spend unnecessarily additional time on this. Please remember that the limit applies only to retirement and disability pension contributions, sickness and accident contributions are not limited. ifirma.plBlogABC of the entrepreneurAn employee conscripted into the army - rights and obligations of the employer Learn about the rights and obligations of an employer employing an employee who was drafted into the army.