Partners of a civil partnership and ZUS in Poland in 2026
How does a partner in a civil partnership settle social, health and PIT contributions, when does the relief apply and does several activities mean several health benefits?
A civil partnership does not pay business contributions for its partners. Each partner has his or her own insurance policy, but this does not mean that everyone always pays "full ZUS".
Partner status
Partners who are natural persons are entrepreneurs entered in CEIDG. The company itself has a Tax Identification Number (NIP) and REGON (REGON) and may be a VAT payer, but the PIT from its activities is settled by the partners according to their share in the profit.
Social contributions
Each partner settles his or her own social contributions. Their scope depends, among other things, on:
- the right to start-up relief, preferential contributions or Small ZUS Plus,
- parallel full-time job or other title,
- pensions or annuities,
- suspension of operations.
Therefore, it cannot be assumed that each partner automatically pays the full ZUS (Social Insurance Institution).
The conditions for relief are assessed separately for each person. Joining the company does not reset previously used preference periods.
Health insurance
Health benefits depend on the form of taxation and the results assigned to the partner. In the case of several activities or participation in several companies, the rules are not limited to the slogan "double contribution".
It is necessary to determine which revenues or income are combined within the same form and when the regulations provide for a separate basis. Participation in other types of companies is also important.
PIT
A civil partnership does not pay PIT on joint income. Revenues and costs are assigned to partners in proportion to their right to share in the profit.
The partners can choose the appropriate form after meeting the conditions. In practice, choosing a lump sum payment requires compliance on the part of the partners with respect to the company's revenues.
VAT and invoices
For VAT purposes, the taxpayer may be a civil partnership, and not each partner separately. The company's sales invoices are issued with its details. The partners' PIT rules should not be transferred directly to VAT.
Sources- Act on the social security system - ELI
Are you setting up a civil partnership?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.