A contract for services is a popular form of employment on the labour market. It is often used by people who want to take advantage of an additional form of “occasional” employment and earn extra money on top of their basic salary, or by students who are looking for more freedom and flexibility in the form of work in order to combine it with their studies. For some, however, a contract for services is the only basis for providing work and therefore the only title to be covered by insurance. All the groups mentioned above differ primarily in the full or partial obligation to pay contributions for income obtained from this source or the lack of such a requirement. The issue of paying contributions for contracts for services, on the other hand, implies a possible right to benefits from sickness insurance. In such a case, can a contractor who suffers an accident on the first day of providing services while performing a contract count on the payment of benefits on this account?
The basic issue that requires distinction is the issue of the types of insurance to which a contractor may be subject. Not every insurance entitles the contractor to pay benefits in the event of an accident.
Compulsory insurance
According to art. 6 sec. 4 item 4 of the Act on the Social Insurance System (Act of 13 October 1998 on the Social Insurance System, Journal of Laws 2024.497 consolidated text), persons performing work on the basis of an agency agreement or a contract for services or another contract for the provision of services, to which the provisions on services are applied in accordance with the Civil Code, are subject to mandatory retirement and disability insurance.
In addition, the Act on Health Care Benefits in art. 66 sec. 1 item 1 letter e (Act of 27 August 2004 on Health Care Benefits Financed from Public Funds, Journal of Laws 2024.0.146 consolidated text) also imposes on contractors the obligation to be subject to health insurance.
Voluntary insurance
A contractor who is subject to mandatory retirement and disability insurance may decide whether or not to pay a contribution to sickness insurance. The consequence of not having sickness insurance will be that the contractor will not be able to use sickness benefits.
After 90 days of paying a voluntary contribution to sickness insurance, i.e. the so-called waiting period, the contractor is entitled to receive benefits from ZUS for the period of incapacity to work.
When is there an accident at work?
According to the Act on social insurance for accidents at work and occupational diseases (Act of 30 October 2002 on social insurance for accidents at work and occupational diseases, Journal of Laws 2002 No. 199 item 1673), an accident at work is a sudden event related to work performed, caused by an external cause, resulting in injury or death.
An event may be considered an accident at work if:
- it occurred during the performance of routine work activities or on the orders of a superior,
- when the employee performed activities for the employer without orders,
- when the event occurred while the employee was at the employer’s disposal on the way between the employer’s headquarters and the place of performing duties,
- when it occurred during a business trip of a person employed on behalf of the employer.
When and what benefit is the contractor entitled to in connection with an accident at work?
In the case of an accident at work of a person performing a contract for services, it is not important whether this person was registered for voluntary health insurance at the given time. The benefit for the period of convalescence due to an accident at work is not paid from health insurance as for a period of typical sickness absence. The benefit for this time is paid from accident insurance and from the 1st day of its payment the cost is borne in full by the Social Insurance Institution.
There is also no waiting period here, as in the case of sickness insurance, so the contractor is entitled to the benefit for an accident at work from the 1st day of inability to provide services.
The only condition for obtaining the benefit on this account is to be covered by compulsory accident insurance. Therefore, the benefit for an accident at work will not be available to, for example, a student who is not subject to mandatory registration with social insurance under the concluded contract for services.
As in the case of employees working under an employment contract, in the event of an accident at work, a contractor is entitled to sickness benefits from accident insurance in the amount of 100% of the sickness basis.
As regards the technical issues of payment of the benefit, this benefit is paid directly by the principal if he is obliged to pay benefits (employment of more than 20 people as of 30 November of the previous year). In the case of smaller entrepreneurs, the benefit is paid by the Social Insurance Institution.
Procedure in the event of an accident at work involving a contractor and deadlines
The evidentiary procedure in the event of an accident at work involving a contractor is identical to the procedure that the employer is obliged to conduct in the event of an accident at work involving a full-time employee.
First, the causes must be determined and the exact circumstances of the incident involving the employee must be described, which should be prepared in the form of an accident card. The employer is bound in this respect by a strict deadline of 14 days from the date of receiving information about the incident.
However, there is no obligation to appoint a post-accident team, as is the case in the case of an accident involving a person employed under an employment contract. However, the principal is obliged to determine how the accident occurred and to report the incident to the Social Insurance Institution. If the accident at work involving the contractor is a serious accident, the principal is obliged to also provide information about the incident to the labor inspector and prosecutor competent for the employer’s registered office.
What in the case of parallel employment under an employment contract and a contract of mandate?
If we are dealing with a situation where a given person is simultaneously employed under an employment contract and additionally under a contract of mandate, from which they are not subject to mandatory reporting to accident insurance, then in the event of an accident during the performance of the contract of mandate, they will not be entitled to payment of benefits from accident insurance. It is necessary to meet the condition of being subject to mandatory accident insurance in respect of the employment during the performance of which the accident occurs.