General partners in a limited joint-stock partnership will be obligatorily subject to ZUS contributions
Thanks to Polish Deal 2.0, from 1st January 2023, general partners in a limited joint-stock partnership will be subject to mandatory social insurance. From that date, they will be considered as persons conducting non-agricultural activity (new point 4b in Article 8(6) of the Act of 13 October 1998 on the social insurance system; Journal of Laws of 2022, item 1009, as amended, in the wording applicable from 1st January 2023). The consequence of this change will also be covering these people with health insurance. The insurance obligation will be created from the date of entry of the company into the National Court Register or from the date of acquisition of all rights and obligations in the company until the date of deletion of the company from the National Court Register or disposal of all rights and obligations in the company, excluding the period for which the company’s activities will be suspended pursuant to the provisions of the Act – Entrepreneurs’ Law (Article 13 point 4b of the above-mentioned Act, in the wording applicable from 1st January 2023).
In the case of a general partner in a limited joint-stock partnership, which was entered into the National Court Register before 1st January 2023, or who acquired shares in the company before that date, the insurance obligation will arise on 1st January 2023 (Article 29 of the Act – Polish Deal 2.0).
In connection with the above, it became necessary to make changes to the descriptions of insurance title codes in ZUS. The regulation amending the matter was published in the Journal of Laws of 29th July 2022, item 1598. This regulation changed the description of the insurance title code “05 43” in Annex 25 to the regulation of 20th December 2020. After the change, this code will be “intended” not only for a partner in a single-member limited liability company and partners in a general partnership, limited partnership or partnership and a shareholder of a simple joint-stock company adding work or services as a contribution, but also for a general partner in a limited joint-stock partnership.
The change in this respect will enter into force on 1st January 2023.
3.2. Insurance of persons performing functions on the basis of an appointment
The amending regulation also takes into account the changes introduced (Polish Deal 2.0) on 1st July 2022 in terms of specifying the provisions on health insurance for persons performing functions on the basis of an appointment. According to Art. 66 sec. 1 point 35a of the Act of 27th August 2004 on health care services financed with public funds; Journal of Laws of 2021, item 1285 with changes (in the wording applicable from 1st July 2022), the obligation to health insurance applies to persons appointed to perform functions under the act of appointment and commercial proxies who receive remuneration subject to income tax on this account, regardless of their qualification as a source of income within the meaning of the PDOF Act, excluding persons earning the income referred to in Art. 13 point 5 or 6 of this Act, whose annual income on this account does not exceed PLN 6,000 (revenues referred to in Article 13 points 5 and 6 of the PDOF Act include, among others, income received by persons performing activities related to performance of social or civic duties, income of persons commissioned by a state or local authority or administration body, a court or a prosecutor, on the basis of relevant provisions, to perform specific activities).
In connection with the aforementioned regulation, changes were made to the description of the insurance title code “22 50”. After the change, this code is addressed to persons appointed to perform functions under the act of appointment and proxies referred to in Art. 66 sec. 1 point 35a of the Health Act. The change in this respect entered into force on 29th July 2022 with effect from 1st July 2022.
Source: Information Bulletin for Economic and Financial Services issue 23 (1138) of 10 August 2022, page 11