When a board member of a sp. z o.o. pays contributions and when not. The special case of the sole shareholder.
A board member appointed by resolution without an employment contract usually does not pay ZUS contributions merely for holding the position. Contributions arise when there is an employment contract or a management contract.
The sole shareholder of a sp. z o.o. is treated as a sole trader and pays social security and health contributions. People from abroad may be insured in their own country under EU rules or international agreements.
We check this when choosing the structure, before the obligation arises.
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
Scan to read the article on your phone or send it to your business partner.
