The ZUS contribution is broken down into a number of distinct elements. Some require an employee only contribution, some an employer only contribution and others a joint contribution. The table below summarises the current rates:
| Contribution type | Paid by employer | Paid by employee |
| Retirement (Emerytalna) | 9.76% | 9.76% |
| Disability |
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Web page updated on 17 Mar 2025 14:46