
The analysis and evaluation of social and health insurance costs among FADN farms has a cognitive character. The income burden of the surveyed farms for social and health insurance contributions is constant and low (Table 3 and Table 4). In the case of production types, mixed farms and farms with permanent crops and grassland bear the highest relative burden. On these farms, social and health insurance costs account for about 2.5% of their income. These insurance premiums are a much smaller income burden for poultry and pig farms. This is because social and health insurance costs are almost constant in absolute terms over the years studied. This variable responsiveness among households is the result of varying incomes. This differentiation takes place both by production types and by economic classes and FADN regions. Poultry farms and pig farms earned relatively higher incomes than others in 2017–2019. This means that hypothesis two is confirmed. There is an analogous regularity in the case of economic classes of the surveyed farms. The higher the economic class, the lower the burden of social and health insurance contributions on farm incomes. Thus, hypothesis three was positively verified. There are several variations. The income of very small farms is most heavily burdened by these contributions. Their loading rate averaged 3.56% for the years under study. Social and health insurance is relatively the least costly for medium, large and very large households. The charges for these insurances here are 0.53%, 0.50% and 0.30% respectively.
The presented study is for illustrative purposes only. The results of the research described herein may be helpful when proposing new solutions concerning the health and social insurance system in Agricultural Social Insurance Fund (KRUS).
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