What does the overlap of insurance titles mean?

The overlap of insurance titles means being subject to insurance in the Social Insurance Institution (ZUS) from two or more sources of income. This may occur, for example, in the case of conducting two or more business activities, combining an employment contract with conducting business activity, simultaneous employment under an employment contract and a contract of mandate, combining conducting business activity with a contract of mandate, etc.

What insurance under a contract of mandate?

If the contract of mandate is the only source of income for the contractor, or from other titles he does not earn a salary at least equal to the minimum wage, then under the contract of mandate the contractor is subject to mandatory social, retirement, disability and health insurance. Sickness insurance in this case is voluntary. Therefore, if the contractor under the contract of mandate is subject to mandatory social, retirement and disability insurance, he may submit an application to the principal to also register him for voluntary sickness insurance. In the event of incapacity for work due to illness, he or she will then be able to apply for sickness benefit from the first day of incapacity for work.

What to look for when filling in the contractor’s declaration for the contract?

When filling in the contractor’s declaration for the contract, you should pay close attention to the items related to declarations for health and social insurance purposes. You should provide the client with comprehensive and reliable information regarding the established or unestablished right to a pension or disability pension, being subject to pension and disability insurance from other titles, such as: an employment contract or an equivalent one, a contract of mandate or agency, business activity, insurance in the Agricultural Social Insurance Fund (KRUS), having the status of a pupil or student, having a possible decision on the degree of disability. In the case of having other titles for insurance, it is extremely important to provide the client with information on the amount of income earned from other sources. This is not about precise information about earnings, but about a precise indication of whether the basis for calculating social security, retirement and disability insurance contributions is lower, equal to or higher than the minimum wage applicable in a given year of employment. All this information will allow the client to make correct notifications to the social security system and correctly calculate the remuneration due.

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