BASIS FOR ZUS CONTRIBUTION ASSESSMENT - COLLECTIVE WORK

Understanding the rules for determining the basis for ZUS contributions is crucial for every contribution payer. The guide "Basis for ZUS contribution assessment" is an invaluable source of knowledge that will help avoid errors and ambiguities in this complex area. Thanks to it, specialists in the field of HR and payroll, HR staff, accountants, employers and accounting offices will gain confidence that they are correctly determining the basis for contribution assessment of income.

• Comprehensive explanation of the rules for determining the basis for ZUS contribution assessment.
• Detailed discussion of issues related to the contribution assessment of income.
• Practical examples to facilitate understanding of difficult issues.
• Current regulations taking into account the latest changes in the law.
• Guidance on the application of reliefs and preferences in paying contributions.
• Discussion of the rules for determining the basis for health insurance contributions after the changes from January 1, 2025.

This publication is a comprehensive study that guides step by step through the intricacies of determining the basis for ZUS contributions. The authors analyze in detail the applicable regulations, including contribution exclusions and the rules for applying the 30-fold limit of the basis for contributions to pension and disability insurance. In addition, the rules for determining the monetary value of benefits in kind, which in many cases constitute the basis for ZUS contributions, are discussed.

In the guide, you will also find detailed information on the application of the start-up relief, the conditions for using preferences, including the "small ZUS plus" relief, and the basis for contributions of people on childcare leave and caring for a child. The types of income exempt from contribution assessment and the rules for determining the basis for health insurance contributions - especially for entrepreneurs after the changes from January 1, 2025 - are also discussed.

Infor Publishing House, known for its high-quality publications in the field of law and finance, guarantees the reliability and timeliness of the information presented. The guide "Basis for ZUS contribution assessment" is an invaluable working tool for anyone dealing with issues related to social insurance. Thanks to it, you will avoid errors and ambiguities, and you will also gain confidence that you are correctly determining the basis for contribution assessment of income.

This study is particularly useful in the context of changes in regulations that come into force on June 1, 2025 in the scope of the obligation to pay contributions to the Labor Fund and the Solidarity Fund by members of supervisory boards. Thanks to it, you will be up to date with the latest regulations and avoid potential problems related to incorrect determination of the basis for contribution assessment.