Kasa Rolniczego Ubezpieczenia Społecznego
The Kasa Rolniczego Ubezpieczenia Społecznego ( KRUS ; German: Agricultural Social Insurance Fund) is the social insurance company for farmers in Poland . The head office is located in Warsaw , there are also 279 branches created on the basis of a law passed by the Sejm in 1990.
The pensions and disability pensions it pays out to farmers, their spouses and employees are largely subsidized by the state (15 billion zloty in 2007), which is why those insured with KRUS have to pay considerably lower contributions than those insured with ZUS . You can also take out insurance for illness and accidents with KRUS and claim maternity benefit. In 2008 the KRUS had 1.574 million insured persons and 1.456 million beneficiaries. KRUS policyholders pay 203 zloty or 56 euros for pension and disability insurance and 90 zloty or 21 euros for sickness, accident and maternity insurance - regardless of their income (as of October 2009). The 203 złoty correspond to 30% of the basic pension in force since March 1st, 2009 of 675.10 PLN (159 euros). All other employees have to pay wage-related contributions of PLN 850 per month to the ZUS. You are also responsible for the farmers' insurance, which causes social unrest. When this privilege was introduced, the Polish peasantry was extremely poor and low-income. As a result of EU expansion, export boom and modernization, there are now numerous normal-earning and even some very wealthy farmers, so that even the Ombudsman criticizes the unconstitutional unequal treatment of insured persons. KRUS is a member of the International Social Security Association (ISSA) and works with the International Association of Agricultural Medicine and Rural Health (IAAMRH). It also maintains contacts with the Federal Association of Agricultural Employers' Liability Insurance Associations in Germany and with the Austrian social insurance institution for farmers .
Head of KRUS
Jacek Dubiński (until 2008)
Roman Kwasnicki (released in September 2008, allegations: nepotism and mismanagement)
Henryk Smolarz ( PSL member, 39 years old, since October 11, 2008, was a member of the Sejm in the V. Cadence)
Reform of the KRUS
On April 24, 2009, the government amended the Farmers Social Insurance Act. From October 1, 2009, new rates will apply to pension and disability insurance depending on the size of the farm. Instead of 203 złoty per quarter, farmers with less than 50 hectares of arable land have to pay 68 złoty pension and occupational disability insurance per month. From 50 to 100 hectares of land, 149 złoty are due per month, from 100 to 150 hectares 230 złoty and from 300 hectares 392 złoty (maximum amount). A minimum of 136 złoty and a maximum of 460 złoty are to be paid for the spouse, provided that the spouse has another gainful activity in addition to farming. From July 2010, a second sales-related tax will be added, which would range from a few złoty to a maximum of 388 złoty. In the calculation, one wants to take into account not only the income generated but also the EU aid for the respective farm. The state would only help those who cannot raise their social security contributions themselves. 1.43 of the 1.58 million KRUS policyholders achieve an annual income of 6 European size units ( ESU ), and with 24,000 farmers it is over 16 ESU per year. One EGE corresponds to a standard contribution margin (SDB) of 1200 euros.
Appeal to the Constitutional Court
The employers 'association Business Center Club (BCC) wants the Constitutional Court to investigate whether the farmers' social security contributions, which are paid to the KRUS, are in conformity with the constitution. In his opinion, they are getting too much help from the state. "This discriminates against entrepreneurs who are not in the agricultural business," says BCC Vice President Arkadiusz Protas. While every self-employed z. For example, in September 2009, regardless of income, had to pay at least 850 złoty (including health, pension and occupational disability, unemployment insurance), even farmers who collect millions in subsidies and earn tens of thousands in large farms only need a quarter 203 zloty to be paid. The BCC has received the report “The necessity of integrating agricultural operations into the public finance system”, which was written by scientists from the Warsaw School of Commerce SGH. It states that no type of economic activity and no company (not even the smallest and poorest) has the privilege of being able to claim a multiple of the amount it pays into the state budget. “In 2007, the co-payments for agriculture for intervention purchases, together with health and pension insurance, accounted for 14.6% of the Polish state budget (in 2005 it was 15.2%),” calculated Professor Katarzyna Duczkowska-Malysz. “The share of taxes and other household income from agriculture, intervention markets and village development in the state budget was only 1.7%. In 2008, spending on agriculture, village development and agricultural markets, together with the budgets of the voivodeships and target reserves (excluding EU funds) in real terms (taking inflation into account) are 38% above the 2007 value. "The farmers have another privilege: You don't need to pay any income tax. Duczkowska-Malysz: Even if one assumes that 1.5 million agricultural businesses (61%) earn less than 18,000 zlotys per year (figures from the CIS statistical office), taxes and social security contributions have to be paid normally for such income generated outside of agriculture. Labor productivity in Polish agriculture is 14% and there are no incentives to increase it.
Web links
- KRUS homepage (Polish, German)
Footnotes
- ↑ Słownik procedur parlamentarnych , Kancelaria Sejmu, ISBN 83-909381-0-3 , p. 394
- ↑ KRUS, "Ubezpieczenie społeczne> Zasady wymierzania i opłacania składek" ( Memento of the original from June 10, 2008 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed September 30, 2009
- ↑ http://praca.gazetaprawna.pl/artykuly/116073,emerytura_podstawowa_z_krus_wzrosnie_o_38_81_zl.html
- ↑ Rzeczpospolita, November 12, 2007, p. A18: Janusz Kochanowski: Krus, czyli obywatele nierówno traktowani / KRUS or the unequally treated citizens
- ↑ Rzeczpospolita May 24, 2008 p. A1
- ↑ Rzeczpospolita May 31, 2008, p. B4
