At the turn of April and May, the Minister of Labour and Social Policy is to present a draft act expanding the scope of contracts subject to ZUS.

Trade unions are requesting coverage of all mandate contracts and contracts for specific work with retirement contributions. In the meantime, organizations of employers are concerned about the effects of increasing the costs incurred by entrepreneurs, in particular for smaller companies, and do not agree with ZUS coverage of all mandate contracts. They propose that ZUS contributions are paid from the moment when the value of the mandate contract reaches the lowest salary.

The government will probably agree with the trade unions’ proposal of covering all mandate contracts with ZUS. It is likely that obligatory contributions will be introduced in regard to salaries of members of supervisory boards, as well as accident insurance for students up to 26 years of age.