Entrepreneur's voluntary sickness insurance


Some self-employed persons who, according to the Act of October 13, 1998 on the social insurance system, are exempt from being subject to sickness insurance, may decide to voluntarily pay the premium on this account. How should I register for sickness insurance? All you need to do is submit an appropriate application.

Entrepreneur's voluntary sickness insurance

When expressing a willingness to be covered by sickness insurance, the operator must declare his choice by means of an appropriate application. For this purpose, the ZUS ZUA form should be delivered to the Social Insurance Institution by filling in the appropriate box VIII - fields 05 and 06 regarding voluntary sickness insurance. The insurance coverage begins with the arrival of the date indicated on the document, however

How to determine the amount of the premium?

The basis for calculating the contributions for voluntary sickness insurance is the basis for calculating the contributions for retirement and disability insurance. At the same time, it is worth mentioning that when determining it, no limit is applied to the amount corresponding to thirty times the forecast average monthly salary in the national economy for a given calendar year.

On the other hand, the basis for the calculation of contributions to retirement and disability insurance for people running non-agricultural business activity is the declared amount, however, not lower than 60% of the average monthly salary in the previous quarter. The contribution in the new amount is valid from the third month of the following quarter. At the same time, the basis for the calculation of contributions for retirement and disability pension insurance for people conducting non-agricultural business activity during the first 24 calendar months from the date of commencement of economic activity is the declared amount, but not lower than 30% of the minimum wage.

However, as it follows from Art. 20 paragraph 3 of the Insurance Act, the calculation basis for sickness insurance contributions for persons who are subject to it voluntarily may not exceed 250% of the average monthly remuneration in the previous quarter per month. Then, this amount is determined monthly, starting from the third month of a calendar quarter, for a period of 3 months, based on the average remuneration for the previous quarter, announced for pension purposes.

The contribution for voluntary sickness insurance should be calculated in the amount of 2.45% from the base determined in the above manner.

Payment of contributions for sickness insurance

Subject to voluntary sickness insurance, there are also strict deadlines for payment of liabilities to ZUS. Thus, a natural person running his own business - paying contributions only for himself - makes a payment to ZUS for a given month no later than on the 10th day of the following month. In other cases, for example when hiring employees, the deadline is extended to the 15th day of the following month.

If the payment deadline falls on a statutory holiday, the insured person has the right to pay the obligation on the next working day.

Persons running a non-agricultural business are required to pay their contribution obligations in a non-cash form - by transfer from the payer's bank account. Then the date of payment is considered to be the day the account is debited on the basis of the transfer order. However, in the case of micro-entrepreneurs - within the meaning of the Act on the freedom of economic activity - the payment may be made via a postal order.

Termination of voluntary insurance

Voluntary sickness insurance ends:

  • from the date indicated in the application for exclusion from this insurance, but not earlier than from the date on which the application was submitted,
  • from the date of termination of the title of being subject to this insurance.

To do this, complete the ZUS ZWUA form, but it is worth remembering that the indicated date should be the same as the date of deregistering from compulsory retirement, disability and accident insurance.

According to the act, the sickness insurance coverage also expires from the first day of the month in the event that the premium due for this insurance has not been paid on time. Therefore, it is important to ensure the timeliness of payments in order to maintain the continuity of voluntary sickness insurance.