Important Deadline for Farmers Running a Business: KRUS Statement Submission by June 1, 2026!

The Agricultural Social Insurance Fund (KRUS) reminds about the approaching deadline for submitting key documents concerning farmers' social insurance for individuals simultaneously engaged in non-agricultural economic activity. The final date is June 1, 2026.

Who is Affected by This Obligation?

The obligation to submit a certificate or statement applies to farmers and household members who in 2025:

• Conducted non-agricultural economic activity or collaborated in its conduct,
• Are still continuing this activity,
• Are simultaneously subject to farmers' social insurance with KRUS.

What Needs to Be Submitted and When?

Individuals meeting the above criteria are required to submit to the Fund:

• A certificate from the relevant tax office OR
• Their own statement,

confirming that the amount of income tax due from non-agricultural economic activity for the previous tax year (i.e., 2025) did not exceed the annual threshold amount.

The standard deadline is May 31 each year; however, in 2026, May 31 falls on a Sunday. For this reason, the deadline is shifted to June 1, 2026.

What is the Annual Threshold Amount?

For the year 2025, the annual threshold amount, exceeding which results in the necessity of exclusion from KRUS, is 4,576 PLN.

Consequences of Non-Submission of Documents

Failure to submit the required certificate/statement by the specified deadline (June 1, 2026) or exceeding the annual tax threshold amount (4,576 PLN for 2025) will have serious consequences. The result will be exclusion from farmers' social insurance, effective from June 2, 2026.

Where to Get More Information?

For detailed information and clarification of any doubts, it is recommended to contact your nearest KRUS unit directly.

Legal Basis

The obligation is regulated by Article 5a of the Act of December 20, 1990, on farmers' social insurance (Journal of Laws of 2025, item 1770).