Act on social insurance system provides for contributions: pension insurance, pension insurance, sickness and maternity called. sickness and accident insurance for at work and occupational diseases, so called. accident insurance.
breakdown insurance departments of all the links before the establishment of a separate premium for individual insurance - pension contributions, disability, sickness, accident - including the diversification of the circle of insured persons liable in each of these departments.
Pension, disability, sickness, accidents are mandatory or voluntary depending on who is insured.
obligatory accident insurance are, people subject to pension and disability insurance (see the question. 23).
As an exception to these rules are not subject to accident insurance:
first extracting the unemployed for unemployment,
second persons engaged in outwork,
third non-professional soldiers performing active duty soldiers with the exception of serving the military as a candidate for a professional soldier, and soldiers performing military service, periodic
4th persons on maternity leave or maternity or Toll allowance in the amount of maternity benefit,
5th Toll those social benefits paid during this leave and individuals Toll social allowance paid on time retraining and finding new employment, as well as individuals Toll remuneration enjoyed during the use of the benefits of mining or during use of the grant for retraining under separate regulations or collective agreements;
6th people have a right to voluntarily take their pension and disability insurance
7th persons subject to compulsory retirement and pension insurance to continue after termination of insurance on a voluntary basis
8th Training people on benefits paid after termination of employment
9th parce persons performing under the contract of mandate or agency agreement or other agreement for the provision of services, which in accordance with the provisions of the Central Committee of the request, if they perform work outside the office or principal place of business.
The accident insurance contribution ranges from 0.40 - 8.12% (National Insurance Act Article. 22) contribution base, depending on the risk of accident, specified for the job or profession by special legislation (Chapter IV of the Act of October 30, 2002 on insurance social benefits for accidents at work and occupational diseases (Journal of Laws No. 199, item. 1673, as amended. and the regulation on the differentiation rate of social security contributions for accidents at work and occupational diseases, depending on the occupational hazards and their effects . (OJ 02.200.1692)
(ZUS on their website gives the contribution of 0.67 -3.60% - in accordance with Annex 2 to Regulation (OJ 02.200.1692)
obligatory accident insurance are individuals in the following periods:
- staff - from the date of the employment relationship until the date of cessation of that relationship;
- outworkers and contractors - from the day named in the agreement as the date of commencement of the exercise until the termination or expiration of this contract;
- cooperative members - from the commencement of work on the cooperative to the end of its execution;
- persons engaged in non-agricultural activities - from the date of commencement of business the cessation of the activity;
- our people - from the start of cooperation in conducting non-agricultural activities or the exercise of the agency contract or a contract of mandate to the end of this cooperation;
- and senators - from of acquiring the salary until the date of this law;
- sports scholarship
- persons performing paid work on the basis of a referral to work, while serving a custodial sentence liberty or a detention order - from the commencement of work until completion of that work;
- unemployed - from the date of entitlement to the benefit, or provide an inclusive scholarship until their rights to them;
- scholarship recipients during the time of training, apprenticeship or vocational training in the workplace, which have been addressed by other than the district labor office in charge of the training bodies, training or professional-from the acquisition of scholarships until their right to it;
- clergy - from the date of admission to the priesthood to the day of the occurrence of this state, and for seminarians, novices, postulants and juniorystów - from the age of 25 years;
- non-professional soldiers in active service and those who are serving replacement - from the date of appointment or a referral to this service by dismissal from the service;
- customs-officers of the service relationship to the date of release from service;
- persons dependent on maternity leave receiving maternity benefit or allowance in the amount of maternity allowance
- people receiving welfare benefits paid during this leave and recipients of social assistance paid on time retraining and finding new employment, and people receiving salary during the use of the benefits of mining or during use of the grant for the re-acquisition of rights to social benefits, social welfare, fees due for the period to provide mining or during a scholarship for training in the loss of that right;
- scholarship that draws the audience of the National School of Public Administration - from obtaining the status of the listener to lose that status;
- people on the provision of training paid after termination of employment .- of the acquisition of the right to provide training to the loss of that right.
In other groups of insured and taxpayers pay premiums in accordance with Article. 16 of the Law on social insurance system, financed by contributions are, in principle, entirely of their own resources, by the payers.
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