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No. 2/74 (2020)

Artykuły

XXX years of social insurance for farmers in KRUS and what next?

  • Marian Podstawka
  • Łukasz Podstawka
Published: 2020-12-23

Abstract

The aim of the study is to present some provisions contained in the Act of 20 December 1990 on social insurance of farmers, which are not adequate to the existing economic conditions in the country. It is shown that the existing rules of calculation of the supplementary part of the old-age pension from KRUS insurance are more favourable for insured persons with smaller insurance period than for insured persons with longer insurance period. In addition, it has been shown that the separation – by type and standard – of special departments of agricultural production for the purposes of KRUS is inconsistent and illogical. Some of the special departments give the persons running them a chance of making a living (100 pigs, 2 000 laying hens, 80 bee families) and others that do not (100 m2 of heated greenhouse, 100 m2 of mushrooms and mycelium, 200 m2 of heated foil tunnel).
The study proposes changes to the rules for calculating KRUS insurance old-age pensions. For insured persons with 25 years of insurance period, 25% of the basic old-age pension was provided for – as a contributory part of the pension. In addition, an additional contributory part was proposed, taking into account insurance period exceeding 25 years. This would be the product of the difference between the actual number of years of insurance period and the number 25 and 2% of the basic old-age pension. Insured persons who cease agricultural activity would additionally be entitled to a supplementary part equal to 75% of the basic pension, regardless of their insurance period. In addition to these three parts of the KRUS old-age pension, a capital part is proposed, which would be received by those who make additional contributions to the pension insurance. The principle of calculating this part of the pension could be the same as in ZUS. Its amount would be a quotient of the indexed contributions and the length of life in retirement. As far as special departments of agricultural production are concerned, it has been proposed to extend them, as adopted for PIT (Personal Income Tax) purposes, and to adopt the level of income (it could be 50% of the average salary in the national economy) as the criterion for access to insurance at KRUS.

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