Providing HR and palace services for clients of our accounting office in Krakow and the accounting office in Warsaw, we often encounter situations where insurance titles overlap with people with whom our clients establish cooperation.

The most common case of concurrence of insurance titles under an employment contract and a contract for services. An employment contract is always associated with mandatory pension, disability, accident, sickness and health insurance. This is regardless of the number of contracts held by the employee.

Concluding a contract for services in the event that the contractor does not have other contracts is subject to mandatory notification to pension, disability, accident and health insurance. In this case, sickness insurance is voluntary and is subject to notification to ZUS at the request of the contractor.

In the event that a given person has an employment contract and also provides services under a contract for services, the income earned by such a person under the concluded contracts should be taken into account first of all. If an employment contract generates income equal to or higher than the minimum wage, then by concluding a contract for services, such a person will only be subject to health insurance. Pension, disability and accident insurance in such a situation are voluntary. There is no possibility of registering for health insurance.

However, if a person earns income lower than the minimum wage from an employment contract, they are subject to mandatory pension, disability, accident and health insurance under the concluded contract for services. For a person in such a situation, health insurance is voluntary.

There may also be a situation in which a person has concluded several contracts and does not earn the minimum wage from any of them. In this situation, should such a person be registered for social security and health insurance from all contracts? In such a situation, not every contract will be subject to mandatory insurance. In such a case, the order of contracts concluded and the amount of income earned from them is important. Contracts in the order in which they are concluded will be subject to mandatory insurance, until the person earns at least the minimum wage for work set for a given year.

Accounting office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl