The end of the examination session marks the beginning of the search for seasonal work for many students. The choice of employment form determines whether all the money earned will go into the student’s pocket or be subject to social security and health insurance contributions. The Social Insurance Institution (ZUS) reminds us that paying contributions brings specific benefits. They build the young insured person’s future pension capital and, in the event of illness, pregnancy or an accident, provide entitlement to social insurance benefits.

Employment contract – full protection from the first day

In the case of an employment contract, student status and age are irrelevant. Every such contract creates an obligation to pay contributions for pension, disability, accident and sickness insurance, as well as health insurance. The employer has 7 days to register a new employee with ZUS. We can check whether we have been registered for insurance and from what date in our eZUS account. If we do not have one, it is worth setting it up. Just as we monitor our bank account, it is also worth checking our ZUS account. There we can see not only registrations for social and health insurance, but also check whether contributions are being paid on our behalf based on the correct assessment basis.

Because contributions are paid from remuneration earned under an employment contract, the first payments are already being credited to the ZUS account. In the event of various random circumstances, such as illness, pregnancy or an accident, it is possible to receive social insurance benefits. The amounts paid also build capital for a future pension or disability pension due to incapacity for work.

Contract of mandate: a benefit for young people, but no financial safety net

The most popular form of summer work—a contract of mandate—means that students under 26 are employed without paying any ZUS contributions. This results in higher take-home pay, but also means no entitlement to sickness benefits or accident-related benefits. The exemption from contributions applies from the date of the oath of office until the day on which:

  • the university removes the person from the student register
  • the student takes the diploma examination.
  • the student takes the last examination required by the study programme (medical, dental and veterinary courses).

Exception: Contributions will be paid for a student on a contract of mandate if they sign it with their own employer (for whom they also work under an employment contract), or if they sign a contract of mandate with another entity but perform it for the benefit of the employer with whom they have an employment relationship.

The “gap” trap between a bachelor’s and master’s degree

Young people often forget about the break in student status. A person who has defended their bachelor’s thesis is not a student until they begin their master’s studies. They retain only student rights. During this period, a contract of mandate is fully subject to contributions, even if the student is under 26. The student is obliged to inform the contracting party about the thesis defence, and the latter must register them for social and health insurance.

Important: Under ZUS regulations, doctoral students and participants in postgraduate studies do not have student status.

Contract for a specific task: the same rules for everyone

A contract for a specific task does not create an obligation to pay social or health insurance contributions for anyone—neither for a student under 26 nor for an older student. This period does not count toward a future pension, and the worker is not entitled to sickness benefits. Importantly, as with a contract of mandate, a contract for a specific task becomes fully subject to contributions when it is concluded with the person’s own employer or performed for that employer.