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Carriers Face Higher ZUS Contributions: How Much More Will They Pay in 2025?

TSLCarriers Face Higher ZUS Contributions: How Much More Will They Pay in 2025?

At the end of August, the government adopted the draft budget law for 2025, which reveals that the average projected salary is expected to increase by nearly 850 PLN. This pay raise implies that carriers will have to prepare for an increase in social security contributions (ZUS), as this amount commonly forms the basis for contributions related to international truck drivers’ salaries. Latest data from Inelo of Eurowag Group suggests that the contributions could be higher by several hundred zlotys per month for each driver, even assuming they do not receive a pay raise. But just how much of an increase can they expect?

How much more will carriers pay to ZUS in 2025?

The draft budget law proposes an increase in the average salary to 8,673 PLN (currently it stands at 7,824 PLN), equating to an increase of 849 PLN compared to 2024. Importantly, contributions to ZUS are typically deducted from this exact amount for international transport drivers. The new information aligns with the increasing trend observed in previous years. For example, the average salary in 2024 was 889 PLN greater than in 2023.

“Significant growth in the minimum and average salary has been observed in the Polish economy for several years, and with it, the level of expenditure on personal income tax (PIT) advances and ZUS contributions has risen,” explains Mateusz Włoch, expert in development and training at Inelo of Eurowag Group. “The average salary indicated in the draft budget law suggests an increase in ZUS charges next year by 356 PLN to a sum of 3,639 PLN. This is the total amount of monthly contributions for one international truck driver, whose contributions are based on the threshold of average salary projections. It is worth noting that in 2021, contributions for international truck drivers were almost three times lower.”

According to Włoch, these fees increase regardless of whether the employee’s net pay (i.e. take-home pay) increases. Employers who aim to give their drivers a real pay raise therefore face higher costs, and the advance on income tax also increases. These additional costs present an increasingly serious challenge for carriers year-on-year.

It should be noted that the last quarter of the year is a period when the budget for the upcoming year is often planned. During this time, negotiations concerning contracts with commissioners, effective the following year, also take place. Estimating the level of expenditure, including labor costs, better prepares for participation in tenders for transport services through profitable freight rate bids. Understandably, it is a good idea to familiarize oneself with these changes in advance.

Given the challenging situation on the market, carriers have been appealing for support for many months. This support is supposed to concern grants for tachographs and a reduction in ZUS contributions. However, the exact details and timescales for this assistance are still unknown.

Is this change certain?

The average salary projected in the draft budget law is not the final value. Although major changes are unlikely, it is still best to stay informed and observe government decisions. However, it should be noted that in the past three years, the level of average salary included in the draft law remained unchanged during further work on the law and began to apply from the official announcement of the Ministry, published in the fourth quarter.

“Monitoring changes related to labor law and the level of salaries is a rather time-consuming task, and the degree of complexity of the provisions does not facilitate the settlement of drivers,” says Włoch. “Regardless, in case of any doubts, it is best to contact experts. They can advise carriers on the correct wages to pay drivers, as well as the necessary contributions to make.”

This isn’t the end of the carrier’s raises

A significant increase in costs has been a prevailing trend in the transport industry for several years. The most commonly indicated reasons include inflation, economic slowdown, fluctuations in fuel prices, and a significant increase in road charges. From January 1, 2025, all trucks performing international road transport within the European Union and equipped with analog and digital tachographs from before June 2019 will need to upgrade to intelligent second-generation devices (G2V2). Although information regarding this requirement was published some years ago, many carriers have thus far delayed tachograph replacement.

“The cost of replacing one tachograph with a second-generation intelligent device is estimated to be around 5,000 PLN,” explains Włoch. “Considering that most companies will be replacing these devices in more than one truck, the cost can range from tens of thousands to even hundreds of thousands of PLN. Hence, carriers have appealed to the government for co-financing this replacement, citing economic slowdown and a difficult situation in the transport sector. Despite ongoing discussions between the government and industry representatives, the Ministry of Infrastructure recently announced that unfortunately, co-financing tachograph replacement is not possible. For carriers, this represents further increases in costs or a risk of immobilizing vehicles in international transport from next year.”

Source: https://managerplus.pl/rzadowy-projekt-budzetu-na-2025-rok-podnosi-prognozowane-wynagrodzenia-co-oznacza-wyzsze-skladki-zus-dla-przewoznikow-99846

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