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Exercising personal care for a child by virtue of insurance

Taking personal care of a child up to 6 years of age may constitute an entitlement to social insurance and health insurance for the entrepreneur. Insurance premiums for persons taking care of a child are financed from the state budget, provided that they resign from professional activity for the benefit of childcare. What other conditions must be met in order to be covered by ZUS insurance? What formalities must be fulfilled in order to apply for insurance? You will find the answer in the article below.

Conditions for covering by title to insurance for personal care of a child

The person for personal care of a child for up to 3 years, but not longer than 6 years of age, may be eligible for insurance. This possibility applies to people who care for:

own child,
spouse's child,
adopted child

In the case of a child who, due to the health condition confirmed by a certificate of disability or degree of disability, requires personal care, the period of insurance coverage is up to 6 years, but no longer than until the child turns 18.

The condition for the contributions to be financed by ZUS is the fulfillment of the condition that the person caring for the child may not be entitled to an old-age or other disability pension and the other parent of the child may not be covered by insurance for receiving maternity allowance, being on parental leave or taking personal care of the child. baby.

Retirement and disability insurance

Retirement and disability insurance cover persons who:

conducted non-agricultural economic activity for a period of at least 6 months and ceased to conduct it or suspended their activity in accordance with Art. 14a paragraph. 1d of the Act on the freedom of economic activity,
conducted non-agricultural activities other than those specified in the provisions on the freedom of economic activity, referred to in art. 8 sec. 6, for at least 6 months and ceased to conduct it,
they have performed work on the basis of an agency contract, mandate or other contract for the provision of services to which the provisions on the mandate apply, for a period of at least 6 months and ceased to perform it,
cooperated with persons running a business for a period of at least 6 months and ceased this cooperation,
were subject to social insurance for at least 6 months as clergy.

Importantly, running a business for at least half a year should be understood as uninterrupted coverage of old-age and disability pension insurance immediately before the day of taking personal care of a child and paying contributions for these insurance (except for periods for which you were entitled to sickness or accident insurance benefits). This condition is also met by a person who was subject to social insurance in the period of 6 months preceding the provision of care, receiving a maternity allowance for running a business.

Medical insurance

Health insurance is obligatory for persons who are not subject to obligatory health insurance on a different basis. The insurance obligation arises on the day of taking up social insurance in connection with the personal care of the child, and it shall expire on the day the care is completed. Persons who personally care for a child, who are only subject to retirement insurance, are not compulsory to health insurance.

Submission of a declaration

Persons who meet the above conditions are required to submit a declaration of willingness to be covered by insurance with the Social Insurance Institution. The declaration template is available on the ZUS website. The declaration should contain the following data:

name and surname of the person caring for the child and the PESEL number or the series and number of the identity card or passport,
address,
the date of commencement of personal care for the child,
name and surname of the child and date of birth,
information about the last insurance period,
information on whether the other parent is subject to insurance on the basis of maternity allowance, parental leave or personal care for the child.

The declaration should be accompanied by an abridged copy of the child's birth certificate and a certificate of disability or its degree, if the child has such a disability.

Changes arising after submitting the declaration must be reported to ZUS within 7 days from the date of their occurrence.

Contribution basis

The basis for the calculation of the pension and disability insurance contributions paid by ZUS is, as a rule, the amount of 60% of the forecast average monthly salary. In the case of clergy, the basis is the minimum remuneration for work in a given calendar year.

On the other hand, for contractors who performed work on the basis of a mandate contract, agency contract or other contract for the provision of services, the calculation basis for pension and disability insurance contributions is 60% of the forecast average monthly remuneration adopted to determine the amount of the annual limit for the calculation of contributions. However, the basis for the calculation of contributions to the old-age and disability pension insurance may not be higher than the average monthly amount constituting the basis for the assessment of contributions in the period of 6 calendar months preceding the period of personal care for the child and may not be lower than 75% of the minimum wage.

Contributions are financed entirely by the state budget through the Social Insurance Institution.