Commission contracts with ZUS

As a result of Thursday voting, deputies made a decision about including ZUS to commission contracts. The regulations are coming into force from 1th January 2016.

According to the bill, retirement and pension contributions will be received from commission contracts and transferred from the main amount which equals at least a minimum wage that is 1680 zlotys from 2014. The amendment will cause that people who work on commission contracts will have a right to unemployment benefit in case of losing a job. They will also save enough money on retirement to count on at least minimum benefit in their old age. While maternity or parental leave, in turn, they will get higher benefits during the time of taking care their children – explains minister Władysław Kosiniak-Kamysz. – Paying ZUS contributions at least from the amount of a minimal wage will cause that the conclusion of commission contracts instead of employment contracts will be less financially attractive for employers – adds minister.


Members of supervisory boards, who currently transfer only health insurance from their remunerations, will be also subjects to compulsory retirement and pension insurance. The contributions will be paid in this case no matter of the fact if members of supervisory boards are subjects to insurance due to other accounts or if they receive retirement pensions. The base of the amount of contributions will constitute the income from sitting in the supervisory board. The payer will be the subject, in which the board functions.


The bill was accepted by the government on 4th March of the current year. It was submitted to the Sejm on 7th March and forwarded to the first reading in the Commission of Social Politics and Family on 24th March.


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