Social Insurance Institution (ZUS) contributions and loss of student status during the month – what results from the ZUS interpretation?

On October 1, 2024, ZUS issued an interpretation (DI/100000/43/838/2024) that dispels doubts about paying ZUS contributions in the event that the contractor loses the status of a pupil or student during the month. This is an important issue for entrepreneurs employing young people under a contract of mandate - especially during the holiday season and immediately after the end of the academic year.

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When is a contract of mandate exempt from contributions?

According to the Act on the Social Insurance System, a contractor under the age of 26 who is a secondary school pupil or a student is not subject to mandatory retirement and disability insurance. However, the condition for exemption from contributions is having the appropriate status during the period of performance of the contract.

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What if I finish my studies during the month?

There is no problem when the status of a pupil or student ends at the end of the month – then the exemption from contributions expires naturally. However, the question arises what happens when the contractor loses this status in the middle of the month or when the remuneration is paid after it has been lost.

Example:

• The contractor was a student in August, but not in September (from 1.09). The salary for August is paid in September.

• The student graduates on June 15 – should contributions be counted from the middle of the month?

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ZUS position: the period of employment is what counts

ZUS has clearly indicated that the key factor is the period for which the remuneration is due , not the date of its payment . If a given person provided services while still a pupil or student, there is no obligation to pay contributions for that time. The obligation arises only from the moment of losing the status - and then the contributions should be calculated proportionally to the number of days.

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Practical conclusions for employers:

• Exemption from ZUS applies only to the period during which the contractor had the appropriate status.

• Contributions must be prorated if student status or the age of 26 is exceeded during the month.

• The date of salary payment does not affect the insurance obligation.

Legal basis:

Article 6(1)(4) and Article 6(4) of the Act of 13 October 1998 on the Social Insurance System (consolidated text: Journal of Laws of 2025, item 350)