21.03.2022 Labour law

[Poland] Social Security contributions on all mandate contracts as from 2023


In Q1 2023 the Government plans to impose compulsory social security contributions (ZUS) on all mandate contracts. What does this mean for employers and contractors?

Contracts of mandate with full ZUS contributions

Covering all mandate contracts with social security contributions, irrespective of the income earned, is part of the National Reform Programme 2022/2023. The aim of these changes is to increase the social protection for contractors, make the social security system more transparent and increase the long-term benefits in the future.

The provisions introducing the full ZUS contribution on all mandate contracts, regardless of income, are expected to come into force in the first quarter of 2023.

What will be the consequences of this reform for employers and contractors?

ZUS from all mandate contracts – consequences

The imposition of social security contributions on all mandate contracts, planned for the first quarter of 2023, may have serious consequences and will change the Polish employment market. The implementation of the reform assuming mandatory ZUS contributions on all mandate contracts may bring consequences:

The imposition of social security contributions on all mandate contracts, planned for the first quarter of 2023, may have serious consequences and will change the Polish employment market. The implementation of the reform assuming mandatory ZUS contributions on all mandate contracts may bring undesirable consequences:

  • reduction in the contractor’s net remuneration,
  • increase in labour costs for the contracting party,
  • decrease in profitability of mandate contracts,
  • abolition of voluntary contributions for second and subsequent mandate contracts,
  • possibility of increasing the so-called grey zone of employment,
  • replacement of mandate contracts with other forms of employment.

Meanwhile, the National Reform Programme must first be adopted by the government and then sent to Brussels by the end of April if the provisions on the full ZUS for all mandate contracts are to come into force at the beginning of 2023.

The project to make all mandate contracts subject to compulsory social security contributions first appeared in 2019 under a draft bill assuming the abolition of the 30-fold limit on social security contributions. The idea returned in 2020 and in January 2021 during work on the amendment to the Act on the Social Security System and certain other acts.

Learn more: Amendment to the Polish Order – PIT-2 also during the year


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