Clients of our accounting office in Krakow and accounting office in Warsaw ask us about planned changes to the regulations regarding the payment of ZUS contributions for civil law contracts. The government plans to introduce regulations in 2025, according to which all civil law contracts will be subject to mandatory pension, disability, accident, sickness and health insurance.

Under the current legal status, if the contractor earns income from another source and this income is equal to at least the minimum wage, the entrepreneur entrusting the execution of the order is obliged to pay only the health contribution to ZUS for the contractor. The remaining contributions in this case are not mandatory.

However, if the contractor does not earn income from another source, or this income is lower than the minimum wage for work set for a given year, the client must calculate and pay retirement, disability, accident and health contributions to ZUS. The sickness contribution in this case is voluntary and is paid at the express request of the contractor. This state of affairs is to change from 2025, as the legislator is working on amendments to the Act on the Social Insurance System and the Act on Social Insurance in Case of Accidents at Work and Occupational Diseases. The government plans to introduce the obligation to pay ZUS contributions from all civil law contracts. Therefore, from 2025, contracts of mandate are to be covered by pension, disability, accident, health and mandatory sickness insurance. The reason for this is to eliminate the problem of replacing employment contracts with contracts of mandate. Entrepreneurs are more willing to establish cooperation with individuals under contracts of mandate than employment contracts, among other things due to lower labor costs, contractor rights, contractor obligations, etc. The government, in the interests of the employee, intends to introduce regulations that will limit the replacement of employment contracts with contracts of mandate. These changes are to be more beneficial for contractors, if only because their remuneration for a contract for services will be subject to a pension contribution, as well as mandatory health insurance. The government also expects that the number of employment contracts instead of contracts for services will increase.

If you look for services we offer, please contact us:

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