Higher ZUS premiums on contracts of mandate. The government is considering two options. The budget can gain much more than expected

The government has returned to the plan of full premium premiums for contracts of mandate, abandoned a year ago. In “Rzeczpospolita”, Stanisław Szwed, deputy minister of family, labor and social policy, admitted that work is underway on changing the regulations, the changes would enter into force “as soon as possible”.

They would mean that people working on several mandate contracts (or combining a mandate contract, e.g. with an employment contract or their own business) would pay full pension and disability pension contributions for every zloty earned. Today – to put it simply – contributions can only be deducted on the amount salary minimal.

Later, in an interview with PAP, the Swede slightly softened the message, explaining that nothing had been decided yet.

Higher social security contributions are certain. The government has two variants

Our information shows, however, that the changes aimed at a stronger premium on contracts of mandate are a foregone conclusion. The government seems determined to implement the reform. Probably next week, the government’s plans are to be known by social partners – trade unions and entrepreneurs.

As we learn unofficially from a source in the Ministry of the Family, Work and Social Policy, the government is considering two variants of the reform. One was to be as wide as possible and cover all civil law contracts, except for specific specific contracts. A narrower one would imply some restrictions.

In the broadest scenario, budget revenues are currently estimated at approx. PLN 4 billion. This is all the more surprising that when in 2019 Ministry of Finance published the Multiannual Financial Plan of the State for the years 2019-2022, the budget revenues from the full termination of “junk” contracts were estimated at PLN 3.1 billion. In total, even for slightly less – about PLN 2.5 billion – because higher premiums SISTER is a lower tax base and therefore lower revenues from PIT.

Therefore, the amount of approx. PLN 4 billion in new inflows in the broadest scenario is a curiosity. Will the changes be even wider than originally planned, or has the government simply updated the calculations from a year ago, e.g. with an increase in wages? On the other hand, what could the narrower variant cover? This remains a mystery for now, and it will probably be resolved in the coming weeks. Probably the final shape of the new regulations will depend not only on the arrangements with the social side, but also on the needs of the state budget.

One thing seems certain – this time the topic of full bloated junk contracts will not subside as easily as a year ago, when the government looked at the election calendar and preferred to put the highly emotional social plans on the shelf. In a situation where it is necessary to look for new revenues to the state treasury, the unification of the rules for calculating ZUS contributions for all working people, regardless of the form of employment, the government will be able to explain, for example, by restoring justice or equalizing opportunities.

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