In accordance with the provisions of Article 6(1)(4) and Article 12(1) of the Act on the social security system, contractors are subject to compulsory social insurance: pension; annuity; accident.

On the other hand, pursuant to Article 66(1)(1)(e) of the Act on health care services financed from public funds, contractors are also compulsorily subject to health insurance.

However, there are exceptions to the above rule – when the contractor has another title to insurance, in this case he or she coincides with the titles to insurance. In this situation, it is possible to exempt the contractor and the principal from the obligation to pay social security contributions under the mandate contract after meeting certain conditions.

As a rule, social and health insurance are obligatory for the contractor, but sickness insurance is not.

The Contractor has the right to choose and may or may not be subject to voluntary sickness insurance.

Joining this insurance guarantees the contractor – after going through the 90-day waiting period – the right to benefits from ZUS in the event of inability to perform work under the concluded contracts of mandate.

The provisions of the Act on social insurance for accidents at work and occupational diseases specify that an accident at work is considered to be a sudden event caused by an external cause causing injury or death, which occurred:

• during or in connection with the performance by the employed person of the usual activities or orders of superiors;
• during or in connection with the performance by an employed person of activities for the employer even without a recommendation;
• while the employed person remains at the disposal of the employer on the way between the employer’s registered office and the place of performance of the obligation arising from the employment relationship.

A contractor registered for social insurance, including accident insurance, is covered by the right to benefits from ZUS for an accident at work from the first day of his notification to ZUS.

Contractors registered for accident insurance are entitled to the same social benefits as employees employed under an employment contract. An accident at work of a contractor is treated as an accident at work of a person under an employment contract.

Sickness benefit from accident insurance is entitled to 100% of the basis of assessment, on the basis of documents confirming the reasons for its occurrence.

It is important, however, that in order for the contractor to gain the right to accident benefit, an accident at work must occur during the insurance period in a given title and during the performance of activities related to a given insurance title. This means that if the contractor is not reported under the contract of mandate to accident insurance, but has a title to this insurance resulting, for example, from an employment contract, then in a situation where he has suffered an accident during the execution of the order, it will not be the basis for granting benefits from ZUS.

Source: https://poradnikprzedsiebiorcy.pl/-jak-rozlicza-sie-wypadek-przy-pracy-zleceniobiorcy

Projekt otrzymał dofinansowanie z Norwegii poprzez Fundusze Norweskie 2014-2021, w ramach programu „Dialog społeczny – godna praca”.