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Farmers’ Social Insurance

Social insurance for farmers, in accordance with the principles set out in the Act of 20 December 1990 on social insurance for farmers, applies – under the principles set out in the Act – to farmers and household members working with them and farmer’s helpers who:

  1. ) have a Polish citizenship or
  2. ) are entitled to work in the territory of the Republic of Poland pursuant to art. 87 of the Act of 20 April 2004 on employment promotion and labor market institutions, or are exempted from the obligation to have a work permit on the basis of special provisions.

The insurance covers also the EU member states' citizens, if the EU regulations concerning applying of social insurance systems do not state otherwise.

The Farmers’ Social Insurance Act distinguishes: 
1) two types of insurance: 

  • old-age and disability pension insurance, 
  • accident, sickness and maternity insurance, 

2) two forms of insurance coverage: 

  • mandatory,
  • voluntary.

Both types of insurance are obligatory and cover: 

  • the farmer, i.e. an adult natural person living and conducting agricultural activity in the territory of the Republic of Poland in person and self-employed, conducting agricultural activity on a  farm he/she owns, with an area of over 1 ha of conversion agricultural land (including within the group of agricultural producers) or a  special division of agricultural production, the size and type of which are specified in the Annex to the Act on social insurance for farmers, as well as the person who allocated the land of his/her farm for afforestation; 
  • the farmer's spouse, if he/she works on an agricultural holding or in a household directly related to this agricultural holding; 
  • a household member, i.e. a person close to a farmer who is at least 16 years old, stays with the farmer in a common household or lives within his/her farm or in close proximity, permanently works on this farm and does not have an employment contract of any kind with the farmer; 

if they are not subject to other social insurance and have no determined entitlement to an old-age or disability pension or the right to social insurance benefits. The above condition indicates that when determining the coverage of social insurance, any other insurance under the general insurance system has priority over agricultural insurance.

The exception to this rule applies to farmers and household members subject to full social insurance for farmers under the Act (mandatorily), who: 

  1. ) additionally undertake non-agricultural business activities or cooperate in conducting them. These persons, in order to remain in the social insurance of farmers, should be subject to this insurance to full extent by virtue of the Act, continuously for at least 3 years before the date of commencing non-agricultural business activity or cooperation in conducting this activity.
    In addition, these persons, by May 31 of each tax year, have a statutory obligation to submit a certificate or statement to the Fund of the non-exceeding amount of income tax due for the previous tax year on revenues from non-agricultural economic activity. The “annual limit” of this tax in force for the past year is announced by the minister competent for rural development in the Official Journal of the Republic of Poland “Monitor Polski”.
  2. ) perform agency agreements, mandate contracts or other contracts for services to which the provisions of the mandate apply in accordance with the Civil Code, or have been appointed to the supervisory board despite being covered by other social insurance. These persons are still subject to social insurance for farmers, if the income obtained from the performance of the above-mentioned contracts or from performing a  function in the supervisory board on a monthly basis does not exceed the minimum remuneration for work in a  given period, determined on the basis of separate provisions.

The farmer’s helpers, i.e. adults who provide assistance to the farmer for a  fee when harvesting hops, fruit, vegetables, tobacco, herbs and herbal plants under a harvest help agreement are covered by mandatory accident, sickness and maternity insurance to a limited extent. 

Such insurance just gives the right to a one-off compensation for permanent or longterm damage to health or for death as a result of an accident at work or agricultural occupational disease. 

Voluntarily, both types of insurance cover persons who: 

  • do not meet the conditions for being subject to mandatory insurance, and for which agricultural activity is a permanent source of income, including in particular farmers conducting agricultural activity on a farm with an area not exceeding 1 conversion ha and their spouses and household members working on that farm; 
  • as a farmer, transferred the land of their farm for afforestation, after submitting an appropriate application to the KRUS organizational unit. 

Voluntary accident, sickness and maternity insurance covers to a limited extent persons conducting agricultural activity and who are subject to other social insurance or who have a determined entitlement to an old-age or disability pension (excluding retirees and pensioners who have a declared inability to live independently). Such insurance gives the right only to a one-off compensation for permanent or long-term damage to health or death as a result of an accident at work or agricultural occupational disease.

Coverage by voluntary insurance takes place after submitting an appropriate application to the KRUS organizational unit and not earlier than from the date of submitting this application. 

Insurance contributions for all persons insured on a farm are paid by the farmer, with the exception of, for example: contributions for old-age and disability pension insurance for a  farmer or a  household member and a  family member of a  farmer or household member subject to insurance, while caring for a  child, financed from the state budget.

The amount of the contribution for accident, sickness and maternity insurance is determined by the Farmers’ Social Insurance Council. The President of the Fund announces the amount of the fee in the Official Journal of the Republic of Poland “Monitor Polski”. 

The accident, sickness and maternity insurance premium is calculated in an equal amount for each insured person, excluding persons covered by accident, sickness and maternity insurance upon request to a limited extent, for which 1/3 of the basic premium is charged. 

The contribution for accident, health and maternity insurance for the farmer’s helper is due in full every month. 

The basic monthly contribution for old-age and disability pension insurance amounts to 10% of the basic pension in the last month of the previous quarter. However, if an agricultural holding covers an area of agricultural land of over 50 conversion hectares, the farmer pays an additional monthly retirement and disability pension insurance contribution.

A farmer is obliged to pay the basic monthly contribution for retirement and disability pension insurance in a  double amount for persons working on a  farm and at the same time conducting non-agricultural business activity or cooperating in conducting such activity. 

The contribution assessment is monthly, and the payment deadline is quarterly and falls on the last day of the first month of a given quarter, with the exception of contributions for a  helper, whose payment deadline for a given month expires on the 15th day of the following month. However, if the insurance period is shorter than a month, the amount of the premium is calculated in proportion to the number of days of coverage. 

The right to finance contributions for old-age and disability pension insurance from the state budget in connection with personally taking care of a child is granted to: 

  • a farmer; 
  • a household member; 
  • a farmer’s family member or a household member; from the date of submitting the application in this matter to the organizational unit of KRUS and after fulfilling the law conditions.

This right is granted for a period of: 

  • up to 3 years old, but no longer than until the child reached the age 5; 
  • up to 6 years, but no longer than until the child turns 18, in the case of caring for a disabled child who has a disability or a degree of disability certificate.

Application for registration for health insurance

Health insurance for farmers, household members, persons covered by farmers’ old-age pensions and disability pensions and members of their families

Information for farmers who take up work in the European Union