Poland’s ZUS (Social Insurance Institution) has ruled that a wife assisting her husband’s business may require mandatory social insurance contributions.
Spousal Assistance Constitutes Collaboration
A wife assisting her husband with tasks such as managing company correspondence or securing new contracts can be considered a collaborator in the business. In such cases, registration for social insurance is mandatory, according to ZUS.
Case Involves Wood Product Manufacturer
A wood product manufacturer, expanding into the domestic market, sought an individual interpretation from ZUS regarding his wife’s involvement. She began assisting him in February 2026, handling email, correspondence, order preparation, and new client acquisition, with variable daily working hours.
The entrepreneur had not entered into any employment or cooperation agreement with his wife.
Legal Basis for Mandatory Insurance
ZUS explained that, according to the Act of October 13, 1998, on the social insurance system, individuals performing work under agency agreements, contracts for services, or similar arrangements, as well as those collaborating with business owners, are subject to mandatory pension, disability, and accident insurance.
Physical persons collaborating with entrepreneurs are also subject to mandatory pension, disability, and accident insurance, with voluntary sickness insurance available upon request.
Definition of ‘Collaborator’ Includes Family Members
The law defines a collaborator as a spouse, children, parents, and other close relatives living in the same household and actively participating in the business.
Uncontracted Work Requires Contributions
ZUS emphasized that if a spouse’s activities generate income for the company, and their assistance qualifies as collaboration under the law, it triggers the obligation to pay social insurance contributions.
ZUS determined that the wife in this case meets the criteria for a collaborator and must be registered for insurance.
ZUS Decision Details
The ZUS decision was issued on April 16, 2026, under number 1524/2026.