Description of the criteria governing the areas of overlap between the competence of KRUS and ZUS in respect of farmers who are subject to social insurance

Abstract

The Social Insurance Institution (PL: Zakład Ubezpieczeń Społecznych, ZUS) and the Agricultural Social Insurance Fund (PL: Kasa Rolniczego Ubezpieczenia Społecznego, KRUS) are among the constituent parts of the social security system in Poland. In principle, both institutions function in such a way that there is no overlap between the areas of their competence, but there are certain forms of professional activity which, when carried out by an insured farmer or his/her household member, result in an overlap between the social insurance titles. These include in particular a non-agricultural business activity, an agency contract, a contract of mandate or other contract for the provision of services to which the provisions on the mandate apply and serving on a supervisory board. The main aim of the article is to analyse the ways to deal with and mechanisms which govern cases when the competence of KRUS and ZUS overlaps for certain farmers subject to social insurance and to present the normative acts containing regulations in this area. Keywords: serving on a supervisory board, non-agricultural business activity, social insurance, agency contract, contract of mandate