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Graduate internships without ZUS contributions. Possible funding for employers
- Paweł Gorzelec
- Sep 12
- 2 min read
Hiring graduates for internships is becoming an increasingly popular form of cooperation – beneficial both for young people who gain their first professional experience and for businesses that receive valuable support. What’s important, under a graduate internship agreement, there is no obligation to pay social security contributions. Moreover, starting June 2025, employers will be able to apply for monthly funding.
No ZUS contributions
According to the Social Insurance Institution (ZUS) interpretation of 2 September 2021 (ref. WPI/200000/43/624/2021), a person undertaking a graduate internship – even if it is paid – is not subject to mandatory social insurance contributions.
This is because the catalogue of grounds for mandatory coverage, set out in Article 6 of the Social Insurance System Act, is closed in nature, and a graduate internship agreement is not listed there.
In practice, this means that no pension, disability, or accident contributions have to be paid on remuneration received by an intern.
Who can become an intern?
An internship agreement may be signed with a person who:
has completed at least lower secondary school or eight-year primary school, and
is under 30 years of age at the start of the internship.
Graduate internships may be paid or unpaid, but if paid, the remuneration cannot exceed twice the statutory minimum wage.
New opportunities – funding from June 2025
From 1 June 2025, employers will gain an additional incentive – monthly subsidies for internships.
Under Article 7a of the Graduate Internship Act, employers may receive PLN 250 for each full month of internship, provided that:
the internship covers at least 120 hours per month,
the application for funding is submitted within 3 months of the internship’s completion,
the employer attaches the internship agreement and confirmation of completion.
The subsidy is granted by the local authority (mayor, commune head, or city president) according to the intern’s place of residence.
Importantly, such subsidies constitute de minimis aid or de minimis aid in agriculture, granted under EU law.
Benefits for businesses
Graduate internships provide companies with motivated young talent, reduce employment costs, and help build a positive employer brand.
With no ZUS contributions and the possibility of obtaining additional subsidies, this form of cooperation is not only cost-effective but also highly beneficial in the long run.
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