You are a farmer and you would like to set up a company and wonder if at the same time you are still eligible to KRUS insurance?  If you start non-agricultural economic activity or cooperation on the conduct of business (as a person cooperating with an entrepreneur), you can keep your right to stay in KRUS.  However, you need to meet a number of requirements (at the same time):

  • continuously for at least 3 years you were covered by insurance in KRUS in the full scope and at the same time you continue to conduct agricultural activity, or permanently work on an agricultural holding with more than 1 conversion hectare of arable land or a special department within the meaning of the Act on Social Insurance for Farmers,
  • you submit a declaration on the decision to continue this insurance within 14 days upon the date of commencement of non-agricultural economic activity or cooperation in such activity.  Declaration on the continuation of farmers' social insurance may also be submitted on an application for entry in the Central Registration and Information on Business (CEIDG-1).  Submission of application in this form to the registration authority is considered as meeting the deadline to submit a declaration in KRUS
  • you are not an employee and you do not remain in a labour relation (e.g. work in uniformed services),
  • you do not have a fixed right to old-age or disabilty pension or to social insurance benefits,
  • the amount of the income tax due for the previous tax year on revenues  from your economic activity does not exceed a specified limit.  This amount is revised annually and is published in the form of an announcement of the Minister of Agriculture, published in the Official Gazette of the Republic of Poland "Monitor Polski". 

The KRUS limit amount for the fiscal year 2017 is PLN 3300.

Important! According to KRUS regulations, as a start of non-agricultural economic activity shall also be considered:

  • resumption of performance of non-agricultural economic activity, the pursuit of which was temporarily suspended;
  • amendment of the type or object of the activity in accordance with the Polish Classification of Activities (PKD) (go to PKD search engine)

This means that if e.g. you resume your activity or change your PKD (and you indicate this in your application for entry/amendment to CEIDG), you must submit a statement on continuation of farmers' social insurance and a statement that in the previous tax year the amount of income tax was not exceeded.

What contributions to KRUS?

A farmer or a household member running an additional non-agricultural business activity is obliged to pay a basic monthly contribution for a pension insurance in the double amount. The contribution for accident, sickness and maternity insurance for these persons is paid in a single amount, just like for other insured persons who do not conduct non-agricultural business activity.

Contributions for this insurance are paid quarterly. They shall be due on the last day of the first month of the quarter in question, i.e. 

  • 31 January for the first quarter,
  • 30 April for the second quarter,
  • 31 July for the third quarter,
  • 31 October for the fourth quarter.

Current level of KRUS contributions

Rules for the calculation of KRUS contributions


Obligations of the insured in KRUS:

Remember that by 31 May of each calendar year,  the farmer or household member conducting non-agricultural economic activity is required to submit to the relevant unit of KRUS a certificate of  the head of the tax office or a declaration that the amount of income tax due on revenues  from non-agricultural economic activity for the previous tax year has not exceeded the annual limit,


When can you remain insured in KRUS and when you cannot remain insured in KRUS

You will not be able to remain insured in KRUS if:

  • you become a member of commercial partnerships ( such as registered partnership, limited partnership, professional partnership and single-person limited liability company);
  • you run a personal activity, classified as a so-called freelance profession (this is a specific group of professions listed in the regulations on lump-sum income tax from natural persons). This applies to: doctors, dental practitioners, veterinary surgeons, dental technicians, midwives, nurses, translators and hourly teachers, if the activity is not carried out on behalf of companies (legal or natural person). Personal business activity means that you do not employ people who perform activities related to the essence of a given profession (e.g. being a doctor you employ other doctors - in this case it is not a personal business activity).

How does it look in practice? For example, the person conducting activity may not register with KRUS: a doctor (a general practitioner or dentist), a veterinary surgeon, a nurse, a dental technician, an interpreter, etc. who provides services in person, i.e. who does not employ another doctor within the scope of this activity i.e. a nurse, a dental technician, an interpreter, i.e. persons who "performs activities related to the essence of the profession" 

Which professions can therefore be insured with KRUS? Agricultural insurance may cover a person who performs activities on behalf of legal persons, e.g. a doctor who provides medical care to employees of a certain company (the services are paid for by the company and not by the patient).

In addition, KRUS can also provide services to individuals, but only if the services are provided for their own business purposes. This means, for example, a doctor providing medical services in a clinic run by another doctor as part of his business activity. For example, a doctor who runs a clinic and employs other doctors, i.e. a person who employs other people who carry out activities related to the essence of a given profession may also insure in KRUS.

Cooperating parties

As you have already found out, the right to remain in KRUS have persons who will cooperate in carrying out activity as a person cooperating with an entrepreneur.  A person cooperating with those conducting non-agricultural activities shall be considered:

  • a spouse,
  • own children, children of the other spouse and adopted children,
  • parents,
  • stepmother and stepfather and
  • adoptive persons if the parties remain in common household with them and cooperate in the course of such activities.

The above does not apply to persons with whom the employment contract was concluded with a view to professional training.

How to determine persons jointly carrying out household?

In determining whether persons have a common household, the following things are taken into account: the joint registered address (residence),  keeping of the joint household budgets, cooperation in dealing with matters of daily life.  It must, therefore, be assumed that cooperating parties are the immediate family members, in a common household with the person engaged in an economic activity, contributing to operate, acting for and on behalf of the person engaged in activity, involved in the running of the business.

In determining of the cooperation it is examined whether the relationship between a person and a cooperating party has the characteristics of an employment relationship and, in particular, whether there is a relationship of subordination between those persons.

Cooperating persons are persons meeting the criteria within the meaning of the provisions of the Social Insurance Institution Act.

If you are seeking advice from an expert, ask a question by the form.

Additional information

Not every non-agricultural activity of a farmer constitutes an economic activity to which the provisions of the aforementioned Act on Freedom of Economic Activity apply. A farmer who is active in forestry, inland fishing, renting rooms, selling homemade meals and providing other services to tourists in agricultural households is not an entrepreneur. Moreover, the production of wine by producers who are farmers and produce less than 100 hectolitres of wine per marketing year and the activity of farmers referred to in Article 20(1c) of the Personal Income Tax Act of 26 July 1991.

Remember to complete all the documents that allow you to stay in KRUS. If you do not make sure this happens or if you do not keep to the right time limits, you may be deprived of the right to agricultural insurance. Your duty is then to register for insurance with the Social Insurance Institution (ZUS). In the publication Registration application to social insurance in the Social Insurance Institution of an entrepreneur who has previously been insured with KRUS you will find the necessary information on this subject. You can also find out more in the section Contributions payer to the Social Insurance Institution (ZUS).

Legal basis


Find out more about the right to social insurance for farmers.

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