Social security for the nanny
The concept of the activation agreement was introduced by the Act of 4 February 2011 on the care of children up to the age of 3 (Journal of Laws of 2011, No. 45, item 235). The activation contract is a contract for the provision of services to which, in accordance with the provisions of the Civil Code, the provisions on the order apply. It also results directly from Art. 50 sec. 1 of the Act on childcare for children under 3 years of age. The basis for calculating social security contributions is determined on the terms specified for contractors.
The activation agreement is concluded between the nanny and the parents or a single parent. The nanny looks after children from the age of 20 weeks.
A single parent bringing up a child is understood as: a maiden, bachelor, widow, widower, divorcee, divorcee or a parent who has been separated, as well as a married parent, if his spouse has been deprived of parental rights or is serving a sentence of imprisonment. These are also people who act as a legal guardian or the court entrusted them with the care of the child.
Parents or a single parent bringing up a child should be employed on the basis of an employment relationship, provide services on the basis of a civil law contract constituting the title to social insurance or conduct non-agricultural business activity.
The nanny may be a person related to the child's parents (grandmother, aunt, sister).
The contract should be concluded in writing and contain:
- parties to the contract,
- purpose and subject of the contract,
- time and place of care,
- the number of children entrusted to care,
- nanny duties,
- the amount of remuneration and the method and date of payment,
- the period for which the contract was concluded,
- the terms and method of changing, as well as terminating the contract.
Social security for the nanny
A nanny employed under an activation contract is compulsorily insured:
- disability pension,
Health insurance is voluntary for her. The parent (contribution payer) is obliged to register for insurance, submit settlement documents, and deregister in the event of termination of cooperation.
The Social Insurance Institution pays for the nanny contributions for retirement, disability and accident insurance as well as for health insurance on the basis of an amount not higher than the minimum remuneration for work established for a given year.
The parent, on the other hand, pays contributions on the basis of the amount in excess of the minimum wage. If the nanny is willing to join the sickness insurance voluntarily, then in each case, regardless of whether the basis for the calculation of social insurance contributions exceeds the amount of the minimum remuneration for work or not, the nanny is financed entirely from the nanny's own resources, and the parent pays for the Social Insurance Institution (ZUS). .
In order for the Social Insurance Institution to pay contributions from the state budget on the basis of an amount not higher than the minimum remuneration for work, the following conditions must be met:
- the nanny has been reported by a parent to social security and health insurance;
- parents or a single parent raising a child are employed, provide services on the basis of a civil law contract constituting the title to social insurance, conduct non-agricultural activities or agricultural activities;
- the child is not placed in a nursery, children's club and has not been cared for by a day carer.
If the nanny does not work for part of the month, e.g. due to receiving sickness benefit, the basis for the amount of contributions financed from the state budget is reduced proportionally. If the parents conclude activation agreements with several nannies in the same period, contributions from the state budget will be financed by the state budget only for one of them.
However, in a situation where the parents or a single parent who loses their employment, ceases to provide services or activities, contributions are paid for a period of 3 months from the date of the occurrence of these reasons. Also, if the parent employing the nanny is on unpaid leave or is not subject to social insurance due to the suspension of economic activity, there are no grounds for financing the nanny's social security contributions after 3 months from the date of commencement of the unpaid leave or suspension of activity.
Pursuant to Art. 51 sec. 54 of the Act on the care of children up to the age of 3, the Social Insurance Institution does not pay contributions if:
- the child's parent benefits from the relief on the basis of the activation agreement referred to in art. 61 c of paragraph 1. 1 of the Act of April 20, 2004 on employment promotion and labor market institutions in the version in force before October 26, 2007, with an unemployed person for the purpose of performing gainful employment in the household or
- the activation agreement was concluded between the nanny and the persons performing the function of a professional foster family,
- the child's parent is subject to retirement and disability pension insurance for receiving maternity allowance in connection with being on maternity leave, additional maternity leave, leave on the terms of maternity leave, additional leave on the terms of maternity leave, paternity leave or being on parental leave (irrespective of this due to the birth of which child they are entitled to).
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Online advice for businessesThe parent (contribution payer) is obliged to immediately inform the Social Insurance Institution of any change affecting the payment of contributions, in particular about the termination or expiry of the activation agreement.