Kasa Rolniczego
Ubezpieczenia Społecznego

Pursuant to the provisions of the Act of 27 August 2004 on Health Care Services Financed from Public Funds (Journal of Laws of 2021, item 1285, as amended), the health insurance obligation applies to:

• persons who meet the conditions to be covered by farmers’ social insurance i.e.: farmers, spouses or household members within the meaning of the Farmers’ Social Insurance Act;
• farmer’s helpers within the meaning of the Farmers’ Social Insurance Act;
• farmers and their household members, who are not subject to social insurance for farmers under the Farmers’ Social Insurance Act, not subject to health insurance for any other reason;
• family members of the above-mentioned farmers and household members who are not subject to health insurance for any other reason and have been registered for health insurance at KRUS;
• retirees and pensioners, persons receiving parental supplementary benefit and their family members who are not subject to health insurance for any other reason and have been registered for insurance;
• persons who have applied for an agricultural oldage/disability pension and are not subject to health insurance for any other reason, as well as their family members.

Contributions for health insurance of farmers covered by this insurance, who run agricultural activity on arable land of the area below 6 conversion hectares, and for their household members, are financed by the state budget. On the other hand, farmers operating farms with an area of 6 and more conversion hectares pay the health insurance contribution for themselves, their spouses and household members subject to this insurance individually in the amount of PLN 1 per month from each full conversion hectare of arable land. The contribution is also paid individually by farmers running agricultural activity within the framework of special divisions within the meaning of the provisions of the Farmers’ Social Insurance Act (regardless of whether this activity is carried out only in a self-contained special division, or additionally on arable land). A farmer operating in a special division
of agricultural production pays health insurance contributions on the declared basis of the contribution amount corresponding to:

• the income determined for taxation of personal income tax, in an amount not lower than the amount corresponding to the amount of the minimum wage, or
• minimum wage in the case of conducting business activities that is not subject to taxation with personal income tax.

The health insurance contribution for household members is paid depending on the scope of the farmer’s agricultural activity:

• in the case of special divisions, including a farm with an arable area of 6 and more conversion hectares, the farmer pays a health insurance contribution from arable land (PLN 1 per 1 conversion ha);
• in the case of self-contained special divisions, the farmer pays a health insurance contribution of 9% of the assessment base, which is the amount of 33.4% of the average monthly wage in the enterprise sector in the fourth quarter of the previous year, including profit payments;
• in the case of special divisions, including a farm with an arable area of less than 6 conversion hectares, the health insurance contribution is paid from the state budget.

The health insurance contribution for farmer’s helpers is 9% of the assessment base, which is 33.4% of the average monthly wage in the enterprise sector in the fourth quarter of the previous year, including profit payments. The health insurance contribution is monthly and indivisible. It is only paid for one reason, for example:

• farmers and household members conducting nonagricultural business activities and at the same time being subject to farmers’ social insurance, are subject to health insurance only as a result of conducting agricultural activity and pay an insurance contribution for this reason only;
• farmers conducting agricultural activity within the framework of special divisions of agricultural production and at the same time conducting agricultural activity on land, pay their health insurance contributions only due to operating in special divisions, while for household members on farms with an area of 6 and more conversion hectares only from the land.

In the case of farmers or household members who are fully covered by farmers’ social insurance under the Act and at the same time have been covered by other social insurance for performing the mandate contract or appointment to the supervisory board, the health insurance contribution is paid for each reason due, except for contributions financed from the state budget. Therefore, in this case the contribution is not paid by KRUS.

In the case of retirees and pensioners and persons receiving parental supplementary benefits, the health insurance contribution from the benefits paid is 9% of the benefit, and is covered from the old-age/disability pension.