No more contracts for specific work and commission contracts that are not subject to social security contributions

The Polish government plans to impose full social security contributions on all commission contracts as well as contracts for specific work. The contracts for specific work so far have not been subject to social security contributions at all.

The project of changes was prepared by the Ministry of Family and Social Policy and is to be considered by the government this year. The aim of the changes is to organize better the social insurance system, to rationalize it, to unify the rules of being subject to social insurance and to improve the functioning of the Social Insurance Institution in the context of financial management and settlements with contribution payers.

The planned changes mean a change in the current rule that the first commission contract is subject to the social security contributions and only the health insurance contribution is paid for each subsequent commission contract.

The planned solution will increase the costs of employment by about 30% and lower the net salaries of employees.