Proxies covered by health insurance contribution from July 2022

Polish Order 2.0 will provide for covering proxies with health insurance contributions. Amendments to the Act on Health Care Benefits are to enter into force on 1 July 2022 and they will clarify the extent to which persons appointed to perform functions and receiving remuneration on this account are subject to health insurance.

Polish Order 2.0 - health insurance contribution mandatory also for proxies as from July

Amendments to the provisions of the so-called Polish Order, in force since 1 January 2022, sent for public consultation, are intended, inter alia, to clarify the existing regulations regarding the obligation to pay the health insurance contribution by persons appointed to perform a function and receiving remuneration on this account (amendment to Article 66(1)(35a) of the Act of 27 August 2004 on Health Care Benefits).

In response to existing doubts, the legislator indicated in art. 66 sec. 1 item 35a, that the catalogue of appointed persons will also include proxies. This is because a proxy is a special form of power of attorney established through an act of appointment.

Moreover, the legislator decided to introduce changes also in Article 81, section 8, item 11a of the abovementioned Act to ensure that the basis for calculation of health insurance contributions for persons appointed to perform functions, including proxies, is the amount corresponding to the remuneration received on this account.

Health insurance contribution for persons appointed to hold office - existing legislation

At present, in accordance with the Polish Order 1.0 which came into force on 1 January 2022, the health insurance contribution is mandatory for Management Board members and all persons appointed to perform functions under an appointment act and who receive remuneration on this account. This group of persons will therefore also include members of audit committees and members of examination committees, and the basis for calculating the health insurance contribution shall be any income generated as a result of performing a function under an appointment act.