On 13 August 2026 the Administration updated its guidance on social security contributions for self‑employed contractors, publishing an amended legal notice. The amendment incorporates recent changes to the Act on Pension and Disability Insurance (ZPIZ‑2) and clarifies the obligation to report contributions for individuals rendering services as a primary occupation. Taxpayers are required to submit an additional declaration to FURS confirming compliance with the revised contribution rates.
Key Takeaways
- Legal Basis Expansion: New references to ZPIZ‑2 and the Act on Engagement.
- Declaration Requirement: Contractors must file a supplementary statement to FURS.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
Source: Read Original Announcement