The fact that a member of the supervisory board does not live in Poland excludes them from health insurance – decision of the National Health Fund of April 11, 2022. (76/2022/BP).
In the supervisory board of a limited liability company there are two natural persons with an established right to a retirement pension who are permanently resident in Luxembourg. They are not covered by the social security or health insurance system in this country.
Are they covered by health insurance in Poland?
Position of the National Health Fund: Pursuant to Art. 66 sec. 1 point 35 of the Health Act, members of supervisory boards residing in the territory of the Republic of Poland are subject to the obligation to health insurance. Pursuant to Art. 25 of the Civil Code, the place of residence of a natural person is the place where that person resides with the intention of permanent residence. Therefore, the condition for being covered by health insurance is that a member of the supervisory board has a place of residence in Poland.
It should be assumed, a contrario, that if a given natural person does not reside in Poland, they will not be covered by health insurance for remuneration received in connection with membership in the supervisory board.
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