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No obligation to pay ZUS contributions from the remuneration of the President of the Board

07.06.2016 / Jolanta Szuba

Team STG Sp. o.o. announces that on 8 April 2016 the Department of Social Security issued the Decision 390/2016 on the lack of obligation to pay social insurance contributions and health insurance from wages earned for holding on the basis of appointment, regardless of the executed contract of employment of the President of the Management Board.

The applicant requested to issue a written interpretation indicating that it is a limited liability company established in a form of the accounting office. The applicant has appointed to act as Chairman of the Board who is also a shareholder of the power of resolution of the shareholders’ meeting with the remuneration determined solely on the basis of the appointment. At the same time, the applicant has entered into with the CEO contract of employment part-time work (half-time) for the post of accounting.

In the context of the present state of actual Company was questioned whether the remuneration paid to Chairman of the Board shall be subject to the payment of contributions for social and health insurance.

Social Insurance found that, in accordance with the Act of 27 August 2004 on healthcare services financed from public funds (ie. OJ 2015. Pos. 581, as amended) and the Act of 13 October 1998 on the system social security does not include the obligation to pay contributions to social and health insurance compensation received by the person acting as chairman of the board of the company on the basis of the appointment regardless of the employment relationship.