parallax background

Will contributions to ZUS
for contracts of mandate
become obligatory in 2021?


Various media have reported on a new mandatory contribution to be paid to ZUS for all civil law contracts to be in force from 2021.

Until now, employees performing work under contract of mandate were able to avoid paying health insurance contributions in certain situations. Although this information was not yet officially confirmed by the government, new questions arise regarding the consequences of the proposed changes for the employees and the employers.

Obligatory contributions to ZUS for contracts of mandate

As contracts of mandate fall under the civil law contracts category, additional contributions to ZUS do not apply (only in case of the first contract and a remuneration lower than minimum wage). Employees could then pay contributions to ZUS on their own or decide not to do it at all and not to save up for their retirement. Such a solution is perfect for those who prefer receiving the whole sum of their remuneration now, but it will not satisfy those, who would rather receive a higher pension in the future.


Changes in ZUS contributions planned for 2021

Proposed changes regarding obligatory contributions to ZUS aim at increasing pension benefits for employees who work on a mandate contract basis. According to experts, sealing pension scheme is crucial in providing better pension benefits than the existing ones.

According to new rules, civil law contracts would be subject to ZUS contributions, if:

an employee works on two or more contracts of mandate basis

a person was employed by the employer both on a contract of employment and a contract of mandate basis

a person performs tasks on a mandate contract basis for one employer and works on an employment contract basis for another employer

a person conducts their own business activity while working on a mandate contract basis

Imposing a comprehensive obligatory contribution to ZUS means changes for both employees and their employers. For employees it will mean lower remuneration, and for employers higher costs of employment. Contributions received by ZUS will be allocated to the future pension scheme.

What will the proposed changes bring?

With new regulations comes a variety of advantages. Firstly, they would allow to minimize such malpractices as postponing of signing employment contracts indefinitely by employers. But most importantly, they would provide employees with both health and pension benefits.


There is also a risk of employers deciding not to suffer the costs of hiring employees on a mandate contract basis. Employees themselves may not be satisfied with a lower remuneration. It may even lead to both groups choosing task specific contracts (not subject to ZUS contributions yet) instead or contributing to informal economy.

Where to find information on the proposed changes for 2021?

Information on obligatory contributions to ZUS for contracts of mandate can be found on official government websites, mainly Ministry of Family and Social Policy website. It is also important to follow the news and remember that new regulations can be introduced in the early 2021. The impact these new changes may have on both employers and employees is being analysed by experts.


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