Will there be ZUS for all civil law contracts?

Will there be ZUS for all civil law contracts?

The government is working on the social security coverage of all civil law contracts and the elimination of so-called overlapping social security entitlements.

The Ministry of Family, Labor and Social Policy confirmed that it is working on a draft law introducing the obligation to pay ZUS contributions for all civil law contracts and the related elimination of overlapping social insurance entitlements – reported the Prawo.pl portal.

The portal learned that the provisions of the new act should enter into force in the first quarter of 2025. According to Dr. Tomasz Lasocki from the Department of Insurance Law at the Faculty of Law and Administration of the University of Warsaw, quoted by Prawa.pl, possible changes are a good direction, because the current system is an inheritance from the Polish People’s Republic, and Poland is the only country in Europe where the highest income is not automatically subject to contributions.

Because it may be that I have two mandate contracts: one for PLN 4.5 thousand. PLN, and the second one for PLN 20,000. zloty. No system in Europe will allow you to bypass the premium for a contract worth PLN 20,000. PLN, satisfying contributions from PLN 4.5 thousand. zloty. So it’s good that work is going in this direction. The only question is what will happen next, because we need to look more broadly. If I were the ministry, I would also look into the insurance situation of pupils and students who work on part-time contracts and who are currently outside the system, and even if something happens to them while working, it will not be considered an accident at work!

– said the expert.

The Prawa.pl website explained that the mere coincidence of the insurance obligation is a situation when one entity has several insurance titles, so its liquidation would mean, for example, a ban on combining work under several contracts at the same time. In the opinion of Dr. Tomasz Lasocki, a possible change introduced by the ministry may assume the abolition of the rule that if a person has an employment contract and a mandate contract (or works on several “orders”), he or she does not have to pay social security contributions for this additional contract. It is possible that a rule will be introduced whereby contributions are paid for each contract until the annual limit is reached.

According to the Prawa.pl website, the previous government also had plans to change the system and apply tax to all contracts, but the work was interrupted by the coronavirus pandemic.