Social Insurance Institution (Zus) or Agricultural Social Insurance Fund (Krus)

An individual commencing economic activity is subject to obligatory social insurance.
1. Social insurance:

Old-age pension insurance;
Disability insurance;
Sickness insurance;
Work accident insurance.
2. Sickness insurance.

A person running agricultural economic activity and employing other persons in the context of their economic activity shall pay contributions to:
Labour Fund;
Fund of Guaranteed Employees' Benefits.
By employing the employees, the entrepreneur becomes an employer, and thus shall register their employees for insurance within 7 days of the date of conclusion of an employment contract with the employee or commencement of other form of cooperation.
The entrepreneur registering with ZUS may choose one of the two available forms:
ZUS ZUA - for a person to be registered for both social and sickness insurance;
ZUZ ZZA -for a person to be registered only for sickness insurance;
Company's registration for social insurance in ZUS is free of charge.

Deadlines for payment of contributions are as follows:
a) By the 10th of the following month - for the entrepreneurs who are not employers;
b) By the 15th of the following month - for the entrepreneurs who are

For the purpose of registration, the entrepreneur will need the following documents:
1) An identity document;
2) Company's bank account number;
3) In the case of an entrepreneur employing employees - details of every employee, in particular their PESEL and NIP numbers.

Basic rate of contribution for the social insurance for entrepreneurs is 60% the average national salary.

Persons commencing economic activity are entitled to pay decreased rate of ZUS contributions. This relief may be used for the first 24 months of economic activity.

Persons who are entitled to use this relief are:
The entrepreneurs who commenced their economic activity after the 24th of August 2005;
The entrepreneurs who do not run or who, within the period of the last 60 calendar months preceding commencement of the economic activity, have not run non-agricultural economic activity;
The entrepreneurs who do not pursue economic activity for the benefit of their former employer, for whom they had performed the activities coming within the scope of the currently pursued economic activity in the context of employment relationship or cooperative employment in the present or previous calendar year before the day the economic activity has been launched.

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