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Pupils and students can earn more for their survivors' pension. We know the limits
Students most often work on the basis of civil law contracts – mandate contracts and contracts for specific work. It also happens that they sign employment contracts. It is worth knowing what premiums you have to pay for such contracts.
What insurance is covered by a working student?
Contract work
Regardless of whether you are a student or not, you do not pay any contributions under the contract for specific work.
– Although the student receives a higher salary, he has no insurance because contributions are not paid for him – says Iwona Kowalska-Matis, regional spokesperson of ZUS in Lower Silesia.
The spokeswoman explains that if, however, a student performs a contract for specific work for the company where he works under an employment contract, or concludes a contract for specific work with an entity other than his own employer, but performs it for his employer, the employer will have to pay for the contract. for work, all social security and health insurance contributions (including employee remuneration contributions).
Mandate contract
A student under 26 years of age performing a mandate contract is not subject to insurance in this respect.
– The client is then exempt from paying social and health insurance contributions under this contract. For this to happen, the contractor must have the status of a student throughout the duration of the mandate contract, warns Kowalska-Matis.
A person is entitled to student status from the date of admission as a student (i.e. matriculation) until the date of graduation or removal from the student list. A student is considered to be a person who studies in bachelor's or engineering studies, supplementary master's studies or long-cycle master's studies. Students, according to insurance regulations, do not include people on doctoral or postgraduate studies, even if they are less than 26 years old.
A student who signs a mandate contract with his own employer (i.e. where he already has an employment contract) does not benefit from the exemption from paying contributions. In such a case, an insurance mandate contract is treated in the same way as an employment contract. The same rule applies when a student concludes a mandate contract with an entity other than his or her own employer and performs it for his or her employer. The employer must then pay all social and health insurance contributions on the basis of the mandate contract (the basis for contributions is the sum of remuneration under the employment contract and the mandate contract).
A student over 26 years of age who works under a mandate contract and this is the only entitlement to social security (in other words, is not employed anywhere else, does not have any other sources of income, e.g. from another mandate contract or business activity) is obligatorily subject to retirement and disability insurance. , accident and health.
– However, sickness insurance is voluntary. This means that it is the contractor who decides whether he wants to be covered by sickness insurance or not. Coverage by voluntary sickness insurance takes place at the request of the student, who reports it to the client. If a student decides to be covered by such insurance, they can use paid sick leave – comments Iwona Kowalska-Matis.
Contract of employment
A student employed under an employment contract, even if he or she is less than 26 years old, is subject to social insurance on the same terms as other employees. Therefore, the employer must pay all social security contributions (pension, disability, sickness, accident) and health insurance contributions.
A student who works under an employment contract gains many privileges that people working under a contract for specific work or mandate do not have. Among other things, he has the right to leave or remuneration for overtime work. He is also covered by all mandatory social insurances, and therefore benefits from the protection guaranteed by these insurances – he is entitled to benefits, including: in the event of illness or maternity.
How can I check whether my employer pays ZUS contributions for me?
If you are not sure whether your boss pays social security contributions, you can check it in several ways. You can come to a ZUS branch in person and obtain information immediately (an ID card or passport will be required). Another option is to write an application to ZUS (ready ZUS ZZU forms are available at every branch and on the website www.zus.pl). Then the answer will be sent by letter. A convenient and quick way is to use the ZUS Electronic Services Platform (PUE ). After logging in to the PUE portal, in the insured person's profile, in the "Insurance and payers" tab, we can check whether the employer has registered him or her for insurance. We can also use a video call with a ZUS employee, i.e. e-visit .
More information on the rules for being subject to social insurance can be found on the ZUS website .