Is a person with the status of a post-secondary school student subject to registration with ZUS for social and health insurance under the concluded contract of mandate? As a rule, contractors are subject to mandatory social and health insurance under the concluded contract, however, there are exceptions to this rule, e.g. in the case of overlap of insurance titles, which we wrote about in more detail here.

In the context of a contractor who is a post-secondary school student, the situation is as follows:

A post-secondary school student who has not reached the age of 26 in accordance with art. 3 item 11 of the Act on the Education System is treated as a student, . On the other hand, art. 6 sec. 4 of the Act on the Social Insurance System states that contractors “are not subject to mandatory retirement and disability insurance if they are students of upper secondary schools or university students, until they reach the age of 26”.

Taking the above into account, a post-secondary school student who has not reached the age of 26 is treated as a student by insurance regulations and is not subject to social insurance under the contract of mandate concluded by them.

Post-secondary school students are registered for health insurance either by their parents or by the school where they are students, and therefore, under the contract of mandate concluded by them, they are also not subject to registration for health insurance until they reach the age of 26.

To sum up: concluding a contract of mandate with a post-secondary school student does not create an obligation on the part of the principal to register the contractor for social and health insurance.

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Accounting office in Warsaw

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

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