{"id":5519,"date":"2024-02-22T11:34:36","date_gmt":"2024-02-22T11:34:36","guid":{"rendered":"https:\/\/btla.eu\/articles\/btla\/parent-partner-without-the-obligation-to-pay-zus-contributions\/"},"modified":"2024-05-09T08:18:09","modified_gmt":"2024-05-09T08:18:09","slug":"parent-partner-without-the-obligation-to-pay-zus-contributions","status":"publish","type":"post","link":"https:\/\/btla.eu\/en\/articles\/parent-partner-without-the-obligation-to-pay-zus-contributions\/","title":{"rendered":"Parent partner without the obligation to pay ZUS contributions"},"content":{"rendered":"<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\"><\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<h1>Parent partner without the obligation to pay ZUS contributions<\/h1>\n<div class=\"btla-layout-copy\">\n<p>An issue that had long caused significant interpretation doubts in the doctrine was related to the illusory presence of a second partner in a limited liability company, where the first partner held 99% of the shares. Many interpretations of the tax authorities and the pension authority considered such building of a share structure as avoiding the obligation to pay health insurance contributions.<\/p>\n<\/div>\n<div class=\"btla-layout-copy\"><div class=\"sfsi_widget sfsi_shortcode_container\"><div class=\"norm_row sfsi_wDiv \"  style=\"width:225px;text-align:left;\"><div style='width:40px; height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/www.linkedin.com\/company\/btla-official\/' id='sfsiid_linkedin_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_linkedin.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><div class=\"sfsi_tool_tip_2 linkedin_tool_bdr sfsiTlleft\" style=\"opacity:0;z-index:-1;\" id=\"sfsiid_linkedin\"><span class=\"bot_arow bot_linkedin_arow\"><\/span><div class=\"sfsi_inside\"><div  class='icon4'><a href='https:\/\/www.linkedin.com\/company\/btla-official\/' target='_blank' rel='noopener'><img data-pin-nopin='true' class='sfsi_wicon' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/visit_icons\/Visit_us_linkedin\/icon_Visit_us_pl_PL.svg' \/><\/a><\/div><div  class='icon1'><script type=\"IN\/FollowCompany\" data-id=\"79071549\" ><\/script><\/div><div  class='icon2'><a target='_blank' rel='noopener' href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fbtla.eu%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F5519\"><img decoding=\"async\" class=\"sfsi_wicon\" data-pin-nopin= true alt=\"Share\" title=\"Share\" src=\"https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/share_icons\/Linkedin_Share\/pl_PL_share.svg\" \/><\/a><\/div><\/div><\/div><\/div><\/div><div style='width:40px; 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height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/api.whatsapp.com\/send?text=https%3A%2F%2Fbtla.eu%2Fen%2Farticles%2Fhow-can-an-insurance-broker-help-your-business-in-poland%2F' id='sfsiid_whatsapp_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='WhatsApp' title='WhatsApp' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_whatsapp.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><\/div><\/div><\/div ><div id=\"sfsi_holder\" class=\"sfsi_holders\" style=\"position: relative; float: left;width:100%;z-index:-1;\"><\/div ><script>window.addEventListener(\"sfsi_functions_loaded\", function()\n\t\t\t{\n\t\t\t\tif (typeof sfsi_widget_set == \"function\") {\n\t\t\t\t\tsfsi_widget_set();\n\t\t\t\t}\n\t\t\t}); <\/script><div style=\"clear: both;\"><\/div><\/div><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<h1>Parent partner without the obligation to pay ZUS contributions<\/h1>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>Obligation to pay contributions in a sole proprietorship company<\/h2>\n<p>It cannot be forgotten that the contribution obligation rests with the sole shareholder of a limited liability company as an entity acting alone.<\/p>\n<p>ZUS, presenting its own position, has many times considered a partner holding 1% of shares as insignificant, or even illusory. As a result, the person with the majority contributions had to pay social security contributions as if he were the only partner in the company. <\/p>\n<p>Inconsistent rulings on this issue have appeared in previous years from the Supreme Court. A significant example is the judgment of the Supreme Court of September 15, 2021, ref. no. No. I CSKP 44\/21, which stated that only the sole shareholder of a single-member limited liability company is subject to compulsory retirement and disability insurance, and not the majority shareholder, even if he was &#8220;almost&#8221; the only one. The Supreme Court clearly stated that the fact that one of the partners holds less than 10% of the share capital does not generate restrictions on the rights so significant as to make them insignificant or non-existent.<\/p>\n<h2>A groundbreaking judgment regarding the company&#8217;s shareholder&#8217;s ZUS contributions <\/h2>\n<p>The latest judgment of the Supreme Court of February 21, 2024, ref. no. No. II UZP 8\/23 confirmed the position presented above, ruling that a partner of a limited liability company holding 99% of the shares is not subject to social insurance pursuant to Art. 6(1). 1 point 5 in connection with joke. 8 section 6 point 4 of the System Act.         <\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-media\"><img decoding=\"async\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/10.jpg\" alt=\"10\" loading=\"lazy\"><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h4>Author:<\/h4>\n<\/div>\n<div class=\"btla-layout-copy\">\n<h3>Rafa\u0142 Drzewiecki<\/h3>\n<h4>Lawyer, Mediator<\/h4>\n<p>He specializes in providing legal assistance to natural persons. He attaches great importance to trying to resolve disputes amicably, including in criminal cases. He realizes his professional career in criminal law, because he served his legal training under the supervision of an attorney specializing in this field. He is particularly interested in post-penitentiary issues: the system of electronic supervision, breaks in serving the prison sentence, conditional early release.   <\/p>\n<\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h3>Contact a specialist<\/h3>\n<\/div>\n<div class=\"btla-native-contact-cta\" data-btla-article-extra=\"1\"><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">Contact BTLA<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-post-grid btla-native-posts\">\n<article class=\"btla-article-card\" data-btla-searchable=\"how does business insurance work in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-does-business-insurance-work-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukasz-mroz-4-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How Does Business Insurance Work in Poland?<\/h2>\n<p>Running a business in Poland comes with various risks, from property damage and legal disputes to employee-related liabilities. To protect against financial losses and ensure long-term&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<article class=\"btla-article-card\" data-btla-searchable=\"how to get properly insured in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-to-get-properly-insured-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukaszoles-3-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How to Get Properly Insured in Poland?<\/h2>\n<p>Getting the right insurance in Poland is essential for both individuals and businesses to protect against financial risks and unforeseen events. With a wide range of&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<article class=\"btla-article-card\" data-btla-searchable=\"how can an insurance broker help your business in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-can-an-insurance-broker-help-your-business-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukaszoles-4-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How Can an Insurance Broker Help Your Business in Poland?<\/h2>\n<p>Running a business in Poland comes with various risks, from property damage and employee liabilities to contractual disputes and financial losses. Choosing the right insurance coverage&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>An issue that had long caused significant interpretation doubts in the doctrine was related to the illusory presence of a second partner in a limited liability company, where the first partner held 99% of the shares. Many interpretations of the tax authorities and the pension authority considered such building of a share structure as avoiding [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14050,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"categories":[27,26,32],"tags":[],"btla_specialization":[],"class_list":["post-5519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-law","category-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parent partner without the obligation to pay ZUS contributions - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/articles\/parent-partner-without-the-obligation-to-pay-zus-contributions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parent partner without the obligation to pay ZUS contributions - BTLA\" \/>\n<meta property=\"og:description\" content=\"An issue that had long caused significant interpretation doubts in the doctrine was related to the illusory presence of a second partner in a limited liability company, where the first partner held 99% of the shares. 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