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General right to a pension - mandatory health insurance contribution According to the general rule, an entrepreneur with the right to a pension is not obliged to pay ZUS social contributions. However, may voluntarily decide to pay pension and disability pension contributions. It is important, however, that paying these contributions automatically entails the obligation to pay the accident insurance contribution.

Attention! The above rule also applies to the use of philippines photo editor survivor's pension. However, in principle, the right to a pension does not exempt the entrepreneur from paying health insurance contributions - it is generally obligatory. At the same time,in terms of exemption from health insurance contributions. Pursuant to Art.



Section of the Act on health care services financed from public funds, known as the Health Act, health insurance contributions are not paid if the retirement or disability benefit does not exceed the monthly amount of the minimum wage in - PLN , . Additionally, the entrepreneur must meet one of the following conditions monthly income from business activity does not exceed % of the minimum pension amount.
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