ZUS insurance obligation in the case of employment of a spouse on the basis of a mandate contract

Service

In practice, there are often cases when a person running a business employs his spouse on the basis of a mandate contract. A certain doubt arises here. Will the spouse be insured as a contractor or as a collaborator?

At the beginning, it is worth explaining who is the collaborating person? Pursuant to Art. 8 sec. 11 of the law on sus it is considered to be, inter alia, a spouse who stays with the person running a business in a joint household, and also cooperates in conducting this activity. Moreover, in accordance with para. 2 of the same article, if the employee meets the criteria that have been defined for cooperating persons, then he is subject to social insurance as an entrepreneur. This applies to the spouse's employment under an employment contract or when the cooperation is non-contractual.

The situation is different when the spouse is employed under a contract of mandate. Then he is subject to mandatory social insurance and health insurance - as the contractor. In this case, sickness insurance is voluntary.

The contractor is subject to compulsory insurance from the date (indicated on the contract) of commencement of the execution of the order, until the termination or expiry of the contract. The person employing the spouse should therefore register for insurance on the ZUS ZUA form within 7 days from the date specified in the contract as the date of commencement of its performance.

Amount of applicable contributions:

  • old-age insurance - 19.52% of the calculation basis - premium financed in equal parts by both the principal and the contractor (9.76% each),

  • disability insurance - 8% - premium financed by the principal (6.5%) and the contractor (1.5%),

  • voluntary sickness insurance - 2.45% - premium financed entirely by the contractor,

  • accident insurance - the amount of the premium varies, it is financed by the client,

  • health insurance - 9% - premium financed by the contractor.

Each of these contributions is collected, billed and paid by the principal.

In the case of contributions to the Labor Fund, the necessity to pay them depends on whether contractors or employees are employed in the business. Therefore, if the entrepreneur employs at least one full-time employee, the contributions to the FP for the contractor should be paid, unless the sum of the contractor's revenues from all sources covered by the retirement and disability pension insurance in a given month does not exceed the minimum wage.

To sum up, a spouse employed under an employment contract or cooperating without a contract is compulsorily insured as a cooperating person. If the spouse is employed on the basis of a mandate contract, then he / she is compulsorily insured as a contractor.