When does the entrepreneur pay for sickness insurance?
Although the payment of ZUS contributions is the responsibility of every entrepreneur, it is worth remembering that not all fees are mandatory in this case. Such optional contributions include the sickness insurance contribution, the payment of which depends solely on the decision of the payer.
What does sickness insurance give?
Sickness insurance belongs to social insurance and is the only voluntary contribution in this group. Covering it gives the opportunity to apply for the right to benefits for the period of incapacity for work. This means that in the event of illness, ZUS will pay the insured a certain amount of money. Moreover, during this time, the insurance company will suspend the obligation to pay social contributions towards the payer.
Sickness insurance gives the entrepreneur the right to two benefits - sickness benefit and maternity benefit. However, it is worth knowing that you are entitled to receive funds from sickness insurance only after 90 days of payment of contributions. If the payer falls ill earlier, he will not be entitled to sickness benefit.
Application for sickness insurance
An entrepreneur who decides to join the voluntary sickness insurance must submit an application to ZUS. The appropriate form in this case will be ZUS ZUA, where you should mark the appropriate boxes - 05.VIII and 06.VIII. The first day from which sickness insurance may become effective is the date of submitting the application, however, the payer may also indicate a later date.
It should be noted here that not every entrepreneur may apply for sickness insurance. This right is available to persons who are compulsorily subject to retirement and disability pension insurance. This means that if the entrepreneur also works full-time with at least a minimum wage and his activity is not covered by the social security obligation, he is not entitled to sickness insurance.
Payment of contributions
In the case of sickness insurance, there are general rules for paying contributions to ZUS. A person running an individual business, paying contributions only for himself, regulates them by the 10th day of the month for the previous month. However, in the case when the entrepreneur employs workers, the limit date is the 15th day of the following month.
If this day falls on a Saturday, Sunday or a statutory holiday, then the date of payment of the ZUS insurance premium shall be transferred to the first working day following the day or days off.
The entrepreneur is obliged to pay contributions in a non-cash form by debiting the bank account. A contribution payer who is a microenterprise within the meaning of the Act on freedom of economic activity may also pay contributions in the form of a postal order.
The basis for the calculation of sickness insurance contributions is the basis for the calculation of old-age and disability pension contributions. On the other hand, the basis for the calculation of contributions to retirement and disability insurance for people running a non-agricultural business is the declared amount, however not lower than 60%. average monthly salary in the previous quarter. The contribution in the new amount is valid from the third month of the following quarter. At the same time, the basis for the calculation of contributions for retirement and disability pension insurance for people running a non-agricultural business in the first 24 calendar months from the date of commencement of economic activity is the declared amount, but not less than 30%. the amount of the minimum wage.
In 2018, the sickness insurance contribution is PLN 65.31 per month, and in the case of payers using preferential ZUS rates (the so-called "small" ZUS) in the first 24 months of business, it is PLN 15.44 per month.