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Finance

The Agricultural Social Insurance Fund (KRUS) conducts an independent financial economy.
The financial basics of insurance and activity of KRUS are composed of the following funds:

  1. Pension Fund,
  2. Administrative Fund,
  3. Prevention and Rehabilitation Fund
  4. Incentive Fund,
  5. Farmers’ Social Insurance Contribution Fund, which is a legal person and is not subsidised from the state budget.

In addition, KRUS, on basis of separate regulations, performs additional tasks financed from:

  1. Solidarity Fund,
  2. COVID-19 Counteracting Fund 

Pension Fund

This Fund is composed of:

  1. old-age and disability pension insurance contributions;
  2. reimbursement from the Social Insurance Fund to cover specific expenses;
  3. an allowance from the Contribution Fund in the amount of 40% of the cost of maternity benefits;
  4. a supplementary subsidy from the state budget;
  5. a subsidy from the state budget for health insurance contributions of:

a) farmers and household members working with them who are covered by social insurance;
b) persons receiving old-age and disability pension benefits in the contributory part;
c) farmers who are not subject to social insurance but are subject to health insurance;

6. a subsidy from the state budget for old-age and disability pension insurance of persons referred to in Art. 16a-16c* of the Farmers’ Social Insurance Act of 20 December 1990. 

This fund is used to finance:

  1. old-age and disability pension insurance benefits;
  2. old-age and disability pensions from other social insurance paid together with old-age and disability insurance benefits with supplements;
  3. reimbursement of certain costs to the Social Insurance Fund, if such reimbursement is provided for in old-age pension legislation;
  4. health insurance.

Administrative Fund

The Administrative Fund is used to finance the costs of the insurance service (except for costs covered by the Contribution Fund or the Prevention and Rehabilitation Fund) and the costs of servicing tasks in the field of health insurance.
This fund is composed of:

  1. an allowance from the Contribution Fund in the amount of up to 12% of planned expenditure of the Contribution Fund;
  2. allowances from the Pension Fund in the amount of up to 3.5% of planned expenditure of the Pension Fund;
  3. reimbursement by competent institutions of costs related to the implementation of health insurance and the implementation of other tasks entrusted to the President of KRUS under separate provisions;
  4. interest obtained from the investing free funds of the Administrative Fund.

Prevention and Rehabilitation Fund

It is composed of allowances from the Contribution Fund in the amount of up to 6.5% of planned expenditure, a budget subsidy and interest obtained from investing free funds of the Prevention and Rehabilitation Fund.

The Prevention and Rehabilitation Fund is earmarked for financing material costs, i.e.

  1. activities performed by KRUS for the prevention of accidents at agricultural work and agricultural occupational diseases;
  2. assistance to the insured and persons entitled to insurance benefits who are totally incapable of working on a farm but may recover as a result of treatment and rehabilitation, or those who are at risk of total incapacity for work on a farm;

Incentive Fund

The Incentive Fund may be established as an allowance for the Administrative Fund accrued from the Contribution Fund. The fund is managed by the President of KRUS, in consultation with the Chairman of the Farmers’ Council, on the basis of the regulations adopted by the Farmers’ Council. Payments from this Fund are made outside the limits resulting from the provisions on determining salaries in the state budget sector.

Contribution Fund

The Contribution Fund is composed of accident, sickness and maternity insurance contributions as well as from other sources specified in the Statute of the Contribution Fund, ensuring full coverage of the Contribution Fund’s expenses.

This fund is used to finance:

  1. accident, sickness and maternity insurance benefits;
  2. an allowance for the Administrative Fund in the amount of up to 12% of planned expenditure of the Contribution Fund;
  3. an allowance for the Prevention and Rehabilitation Fund in the amount of up to 6.5% of planned expenditure;
  4. direct costs of functioning of the Farmers’ Council;
  5. costs of managing this fund and performing its obligations as a legal person;
  6. KRUS activity regarding initiating and supporting the development of insurance for farmers and their families through mutual insurance societies;
  7. deficits of the Administrative Fund and the Prevention and Rehabilitation Fund.

Solidarity Fund

The Solidarity Fund is a state special purpose fund administered by the minister competent for social security and operating under the Solidarity Fund Act of 23 October 2018. The purpose of the Fund is to provide social, professional, health and financial support to disabled people, as well as to provide financial support to retirees and pensioners. 

On the basis of contracts concluded between the minister competent for social security and the President of the Agricultural Social Insurance Fund of 1 October, 2019, of 2 January, 2020, of 25 March 2020 and of 5 August 2022, the Agricultural Social Insurance Fund allocates funds from the Solidarity Fund for financing:

  1. supplementary benefits for people incapable of living independently along with the costs of their service, referred to in Article 11(1) of the Act of 31 July 2019 on the Supplementary Benefit for People Incapable of Living Independently;
  2. social pensions and funeral allowances along with the costs of their service, referred to in Article 14(1) of the Act of 27 June 2003 on the Social Pension;
  3. additional annual cash benefit for retirees and pensioners (the so-called “thirteenth old-age pension”) along with the costs of their service, referred to in Article 14 of the Act of 9 January 2020 on the Additional Annual Cash Benefit for Retirees and Pensioners;
  4. another additional annual cash benefit for retirees and pensioners (the so-called “fourteenth old-age pension”) along with the costs of their service, under the Act of 26 May 2022 on Another Additional Annual Cash Benefit for Retirees and Pensioners in 2022.

COVID-19 Counteracting Fund

The COVID-19 Countermeasure Fund is established at Bank Gospodarstwa Krajowego in order to finance or co-finance the implementation of tasks related to counteracting COVID-19, referred to in the Act of 2 March 2020 on Special Solutions Related to the Prevention and Combating of COVID-19, Other Infectious Diseases and Emergencies Caused by Them.

The Agricultural Social Insurance Fund performs additional tasks resulting from government programmes and legislative changes aimed at counteracting the negative effects of the epidemic caused by the COVID-19 virus. Therefore, KRUS receives funds from the COVID-19 Counteracting Fund, which are used to finance:

  1. care allowances for the insured farmers and household members;
  2. allowances for compulsory quarantine, epidemiological supervision or hospitalisation in connection with COVID-19; along with service costs.
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