Civil Partnership Partners and Social Insurance (ZUS) in Poland (2026)

A civil partnership (spółka cywilna) is a form of cooperation between two or more entrepreneurs. But note — each partner pays social insurance (ZUS) separately. And the health insurance contribution can be doubled.

In this guide, I explain the rules for civil partnerships and social insurance (ZUS) in Poland in 2026.

How does a civil partnership work?

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A civil partnership (spółka cywilna) is a contract between entrepreneurs (min. 2 persons). Each partner:

• Has their own sole proprietorship (JDG — a Polish registered business run by one individual, registered in CEIDG — the Polish business register)
• Pays social insurance (ZUS) separately (as an entrepreneur)
• Settles personal income tax (PIT) separately (on their share of the profit)

Social insurance (ZUS) in a civil partnership

Each partner pays full social insurance (ZUS):

• Social contributions (pension, disability, sickness, accident)
• Health insurance contribution

Does the relief for starters / reduced ZUS work?

Yes — each partner can use ZUS reliefs independently (if they meet the conditions).

PIT in a civil partnership

• A civil partnership has no legal personality
• Each partner settles personal income tax (PIT) on their share of the profit
• Forms: PIT-36 (tax scale), PIT-36L (flat tax), PIT-28 (lump-sum tax)

FAQ

Does a civil partnership have a tax identification number (NIP)?

Yes, a civil partnership has its own NIP (registered with the Tax Office). But each partner also has their own NIP.

Does each partner pay social insurance (ZUS)?

Yes. Each partner pays full social insurance (ZUS) as an entrepreneur.

Does the relief for starters work?

Yes — each partner can use ZUS reliefs independently.

Need help?

I run sole-proprietorship and civil-partnership accounting — social insurance (ZUS), personal income tax (PIT), partner settlements. From 49 zł + VAT per month.

Write to [email protected] or visit oxyok.com/pl.

Note: In a civil partnership, each partner pays social insurance (ZUS) separately. Health insurance contribution mandatory. Personal income tax (PIT) settled individually. Before making a decision, consult an accountant.