From January 1, 2026, new regulations will come into force, which include, among others: introduction of a new insurance title and a new code for seafarers. People belonging to this professional group are facing significant changes in the field of social security.
The new insurance title – seafarer – will be coded 24 00 XX. With it, a new category of contribution payer will appear. According to the regulations, the seafarer will be obliged to pay his own social security contributions, including retirement, pension, sickness and accident insurance, as well as health insurance.
The changes will apply to seafarers living in Poland who work under a seafarer employment contract or another contract providing for work at sea. The new regulations apply to persons employed on ships with a gross tonnage (GT) of at least 100 units, regardless of the ship's flag.
The new rules aim to organize the issues of social insurance for this professional group and adapt them to the specific nature of work at sea.
See also: Retirement in December. Who will receive two transfers from ZUS?
ZUS introduces a new insurance code. How to register with ZUS as a contribution payer?
If you are a seafarer and international agreements do not provide otherwise, you can obtain the status of a seafarer and report to ZUS and pay contributions on your own – informs the Social Insurance Institution.
To report to ZUS as a contribution payer, you must submit a copy of the seafarer status certificate together with the ZUS ZUA application document with the insurance title code 24 00 XX.
Such a certificate will be issued to you by an employment agency or the director of the maritime office competent for your place of residence (depending on whether you use intermediation in concluding a contract with the shipowner or not).
The certificate confirms:
— seafarer status,
— date of obtaining seafarer status,
— date of commencement of work on a seagoing vessel,
— date of planned completion of work on a seagoing vessel.
A copy of the certificate should be submitted to ZUS electronically, by letter or in person.
See also: ZUS showed what the term “average pension” means today. Enough to live on?
When to report to ZUS?
The seafarer status certificate is valid for one month from the date of issue, and you can apply for insurance no later than the last day of its validity. If you register after the deadline, ZUS will not cover you as a seafarer.
ZUS will cover:
– from the date marked in the certificate as the day of obtaining seafarer status – but not earlier than January 1, 2026,
— until the date on which 12 calendar months have elapsed, counted from the day indicated in the certificate as the day of obtaining the seafarer status.
Source: ZUS
