IV. SYSTEM OF SOCIAL SECURITY


The system of collecting insurance premiums from working population and distributing them in the form of pensions for old people or benefits for people unable to work through the Social Insurance Institution (ZUS - Zakład Ubezpieczeń Społecznych). There are also unemployment benefits in the system which are distributed through the Labour Offices (Urzędy Pracy).The system is managed by the Ministry of Labour. The Social Insurance Institution has become a new public organization. Its tasks are determined by the law of 13th October 1998 on social security system. The social security system has been substantially reformed and now consists of three pillars to which payments are made. The first one is obligatory, the second one is obligatory for some individuals and the third one is voluntary.

The scope of the Social Insurance Institution activities makes it one of the biggest public institutions in Poland. It associates functions of the finance institution (contribution collection, benefits payment, and tax collection on behalf of pensioners) with the function of the institution that brings its clients (beneficiaries and contribution payers) safety connected with reliable accomplishment of social missions commissioned to the Institution.

 

Contribution typeEmployer shareEmployee shareTotal
Pension Fund 9.76 % 9.76 % 19.52 %
Disability Fund 6.50 % 1.50 % 8 %
Illness Fund - 2.45 % 2.45 %
Accident Fund 0.67-3.86% - 0.67-3.86%
Employees’ Guaranteed Benefits Fund 0.10 % - 0.10 %
Health Fund   9 % 9 %*
Labour Fund 2.45 % - 2.45 %

* deductible to certain amount from the personal income tax.


Contributions to the pension and disability funds are computed on and deducted from the amount limited to PLN 127 890.

Effective from 27th September 2001, foreign nationals working in Poland under an employment contract or a personal services contract concluded with a Polish entity are subject to mandatory health insurance contributions. The health insurance contribution amounts to 9 % of the assessment basis for calculation of health social insurance is equal to the gross remuneration less the amount of social insurance contributions paid or withheld from the individual's gross remuneration. The contribution to health insurance are deducted from the amount of individual's tax liability, however, such a deduction cannot exceed 7,75 % of the assessment basis described above.

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