Contributions paid for social insurance
Summary of social security
There are four types of insurance in Poland: old-age, disability, sickness and accident insurance. There is also health insurance regulated by the Healthcare Benefits Act. A separate insurance premium is paid for each of the above-mentioned types of insurance.
Insurance for people running non-agricultural activities
Persons running a business are subject to retirement, disability, accident and health insurance from the date of commencement of business activity until the date of its cessation. Sickness insurance is voluntary. The sickness insurance contribution is 2.45% of the calculation basis. However, it should be remembered to pay social security contributions in a timely manner, otherwise it will result in exclusion from sickness insurance. The exception is the period of suspension of activity - then the entrepreneur does not pay insurance premiums. These rules also apply to people cooperating with persons running a business. The cooperating person is the spouse, own children, children of the other spouse, adopted children, parents, stepmother and stepfather, if they cooperate in running a business or performing an agency contract or contract of mandate. From 1 January 2010, the minimum wage is PLN 1,317, and the minimum contribution base is PLN 395.10. This amount may be reduced if the activity started and ended during a calendar month or if the person conducting the activity was unable to work for part of the month and meets the conditions for granting sickness benefit.
If a person commencing business activity declares the amount of 30% of the minimum wage for retirement and disability pension insurance, he will calculate contributions for accident and sickness insurance on the same basis (if he joins it). We calculate the health insurance premium according to the general rules. It cannot be reduced, as in the case of old-age and disability pension insurance. A person running an independent business pays social and health insurance contributions by the 10th day of the month for the previous month. In the case of people who also pay contributions for others, it should pay them by the 15th day of a given month for the previous month.
Insurance for people who start running a business
A person who wants to start running a business submits an application for entry in the EDG -1 business register. On its basis, ZUS draws up the following documents: ZUS ZFA, ZUS ZBA, ZUS ZAA. Regardless of this, you should report to health and social insurance by submitting an application to ZUS ZUA or ZUS ZZA. For people who are just starting their business, there is a discount. They can pay social security contributions from a lower assessment base. This relief is valid for a period of two years. These are preferential contributions. They can be used by people who run a non-agricultural business, partners in a civil partnership, general partnerships, limited partnerships and partnerships, one-person shareholder of a limited liability company, persons performing the so-called a freelance profession, e.g. attorney, doctor, creators and artists. At the same time, they are subject to retirement, disability, accident, health and voluntary sickness insurance.
Employees' insurance depends on the contract they are employed on. In the case of persons employed under an employment relationship, they are subject to all types of insurance: retirement pension, disability pension, sickness, accident and health insurance. The employer should report the employee to the insurance within 7 days from the date of establishing the employment relationship.
A person employed under a mandate contract, who has no other title to insurance, is subject to compulsory payment of contributions for retirement, disability, health and voluntary sickness insurance. All contractors who are subject to retirement and disability pension insurance are also compulsorily subject to accident insurance. In the case of sickness insurance, the contractor may join it at any time and be covered by it on an ongoing basis from the date indicated on the ZUS ZUA form. When the contractor is a student or student under the age of 26 - they are not covered by social or health insurance. If the contractor turns 26 during the term of the contract, he must be registered with the insurance on his 26th birthday.
If an employee is employed under a contract for specific work, he or she has no insurance obligations.
Each person covered by health insurance is required to register members of their family for this insurance. A given family member may only be registered for insurance by one person. According to the regulations, the following family members can be reported:
- children up to 18 years of age and, if they continue education, up to 26 years
- children without age limit if they have a certificate of significant disability
- ascendants staying with the insured in the same household.
Farmers' social insurance
Farmers are subject to retirement and disability insurance (largely financed by subsidies from the state budget), accident, sickness and maternity insurance. This insurance also covers spouses and household members working with farmers. A farmer is obliged to notify KRUS within 14 days of persons who are insured on his farm. Pension insurance contributions are equal to 10% of the basic pension. A farmer whose farm covers an area of agricultural land over 50 conversion hectares pays additional monthly contributions for the pension insurance in the amount of:
- 12% of the basic pension - if the agricultural holding covers an area of up to 100 conversion hectares;
- 24% of the basic pension - if the agricultural holding covers an area of more than 100 conversion ha to 150 conversion ha;
- 36% of the basic pension - if the farm covers an area of more than 150 conversion ha up to 300 conversion ha,
- 48% of the basic pension - if the agricultural holding covers an area of more than 300 conversion hectares.