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Generic Tax Name Social security contribution - Farmers
Tax name in the national language Ubezpieczenie społeczne rolników
Tax name in English Social security insurance for farmers
Member State PL-Poland
Tax in force since 1978/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The Law of 20 December 1990 on social insurance of farmers (consolidated text: Journal of Law of 2013 item 1403 with further amendments).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The Agricultural Social Insurance Institution (KRUS) administrates following Funds:

  • Pension Fund (financed by contributions and state budget allocation (over 90% of revenue))
  • Contributory Social Insurance Fund of Farmers (financed by contributions)
  • Administrative Fund
  • Prevention Fund.

The system of social insurance of farmers is financed by contributions payable by farmers and from the state budget allocation.

Contribution Fund is created from contributions into accident, health and maternity insurance and from other sources defined in the Fund Statutes.

The means from this Fund are designed for:

  • financing work injury, health and maternity benefits,
  • financing direct costs of functioning of the Council of Farmers,
  • financing costs of managing this fund and realizing its obligations as a person of law,
  • financing development of voluntary insurance of the insurance companies,
  • deduction on the Prevention and Rehabilitation Fund and deduction on the Administrative Fund.

Pension Fund is created from:

  • contributions into pension insurance,
  • refundation from the means of the Social Insurance Fund for covering defined expenditures,
  • supplementary donation from the national budget.

Means of this fund are designed for financing:

  • pension benefits,
  • pension from other social insurance, paid together with benefits of pension insurance and supplements,
  • refundation of defined costs to the Social Insurance Fund, if it is provided by pension regulations.

According to the assumptions accepted together with the Law, the farmers cover about 10% of expenditures on benefits and the rest is covered by the national budget.

Fund of Prevention and Rehabilitation is created from deductions from Contribution Fund and also from the state allocations.

This fund is designed to conduct the KRUS activities on prevention of work injuries connected with agricultural work and agricultural professional diseases and to assist the insured and those who have a right to insurance benefits who are persistently unable to work on the farm, or threatened with such incapacity, with different forms of rehabilitation or with a possibility of qualifying for a new job.

Administrative Fund is designed for financing the costs of insurance service (except the costs covered by the means of Contribution Fund or Fund of Prevention and Rehabilitation).

Administrative Fund is created from:

  • deductions from Contribution Fund
  • deductions from Pension Fund
Geographical Scope

 Territory of Poland.


The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer



The Law on the farmers' social insurance provides two forms of covering by insurance: obligatorily or on demand (voluntarily). From the fact of being covered by the farmers' social insurance emerges the obligation to pay quarterly contribution, regardless the form of this coverage (obligatory, voluntary). Such obligation should be fulfilled by the owner of the farm who conducts the agricultural activity on his own account.

The following persons are covered obligatorily by the farmers' social insurance:

  • a farmer who conducts the agricultural activity on his own account as the owner (independent or dependent) of the farm situated in the Republic of Poland and possessing above 1 hectare of arable land or a special section of agricultural production, according to the interpretation of tax regulations,
  • a farmer's spouse who works constantly on the farm, in the special section of agricultural production or keeps the house which is directly connected with a farm,
  • a member of the household, i.e. a person close to a farmer who
    • is at least 16 years old,
    • remains a farmer in the common household or lives on the farm or in the neighbourhood,
    • works constantly on the farm and is not employed by a farmer as a worker, if those persons are not covered by other social insurance and do not have right to old-age pension or disability pension from the farmers' social insurance or other social insurance.

The exception to this rule are those who conduct agricultural activity or work on the farm and at the same time conduct non-agricultural economic activity or cooperate in conducting such activity. According to the Law of 1 January 1997, these persons may choose the system by which they want to be covered, according to the Law.

Tax object and basis of assessment
Employees pay social security contributions for


There are two basic kinds of social insurance for farmers:

  • pension insurance,
  • accident, health and maternity insurance.

 Cash benefits from the pension insurance include:

  • old-age pension or farmer disability pension in case of inability to work,
  • farmer training pension, 
  • survivors' pension,
  • pensions from the farmers' social insurance for private farmers and their families, 
  • supplements to pensions listed above:
    • constant-attendance supplement, 
    • supplement for combatants or in virtue of having attended clandestine lessons during World War II, 
    • supplement in virtue of forced labour after 1 September 1939, 
    • supplement for orphans (supplement only to survivors. pension),
    • cash supplement for the soldiers from supplementary military service forced to work in coal-mines, quarries and uranium ores-mines,
    • cash benefit for persons deported to forced labour and put in work camps by the Third Reich and the Soviet Union,
    • lump sum for energy,
    • supplement for persons at age above 100 years 
  • funeral benefit.

 Cash benefits from the accident, health and maternity insurance include:

  • lump-sum compensation for permanent or protracted impairment of health or death due to the occupational injury while a person was engaged in farm duties or to the agricultural occupational sickness, 
  • sickness benefit in case of sickness, that lasts uninterruptedly for at least 30 days; a person is entitled to such benefit for a period of temporary inability to work, but not longer than 180 days, 
  • maternity benefit in case of childbirth or accepting year-old child for raising

Family benefits include:

  • family benefits for persons covered by the farmers' social insurance and entitled to receive old-age pension or disability pension from the pension insurance 
  • nursing allowances for the disabled members of the family 

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes


Income considered Domestic income
Worldwide income

Income is not base of assessment of farmers' contribution.

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees




Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
10.00 %  From  EUR/Natcur  To  EUR/Natcur

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave
%  From 126.00  EUR/Natcur  To  EUR/Natcur



Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:


Old-age and disability pension insurance

The contribution rate for old-age and disability pension insurance - is 10% of basic farmers pension (up to 30.09.2009 on the insurance premium was paid in quarterly time, corresponding to the amount of 30% of basic farmers pension from the last month of the previous quarter). The amount of basic pension is announced by the President of ZUS in the Official Journal of the Polish Republic, "Polish Monitor."

A farmer, whose farm covers an area of agricultural land exceeding 50 ha, it pays for pension insurance is also an additional monthly premium of:

  • 12% of the basic pension - where the farm covers an area of agricultural land and 100 conversion hectares;
  • 24% of the basic pension - where the farm covers an area of agricultural land exceeding 100 conversion hectares to 150 conversion hectares;
  • 36% of the basic pension - where the farm covers an area of agricultural land exceeding 150 conversion hectares to 300 conversion hectares;
  • 48% of the basic pension - where the farm covers an area of agricultural land exceeding 300 conversion hectares.

Accident, health and maternity insurance:

The person covered by this system is obliged to pay contribution established by the Council of Farmers, according to the Law on farmers' social insurance, for a period of a quarter or several following quarters. The amount of this contribution secures the liquid financing of debts from this insurance system.

Tax due date

Quarterly, last day of the first month of the quarter.

Tax collector

The Agricultural Social Insurance Institution (KRUS).

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d61131a partly

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,194.20 PLN 0.14
2011 2,080.70 PLN 0.13
2010 1,942.60 PLN 0.13
2009 1,824.30 PLN 0.13
2008 1,758.40 PLN 0.14
2007 1,655.00 PLN 0.14
2006 1,696.00 PLN 0.16
2005 1,497.00 PLN 0.15
2004 1,477.60 PLN 0.16
2003 1,376.20 PLN 0.16
2002 1,304.10 PLN 0.16
2001 1,199.80 PLN 0.15