Polish seafarers face major regulatory shift as new social security rules take effect in January

A far-reaching reform of Poland’s social insurance system for seafarers will enter into force on 1 January, introducing a dedicated insurance title — code 24 00 — and giving maritime professionals the ability to independently register and pay social contributions, regardless of the flag of the vessel they serve on.

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12 december 2025   |   07:42   |   Source: Gazeta Morska   |   Prepared by: Kamil Kusier   |   Print

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For years, fragmented regulations meant that many seafarers working under foreign flags had limited or no access to the Polish social security system. The new framework, designed by the Social Insurance Institution (ZUS), aims to close that gap and extend full protection to an estimated 18,000 seafarers.

- The new regulations will allow seafarers to join the full range of social and health insurance, irrespective of the vessel’s flag, says Krzysztof Cieszyński, regional spokesperson for ZUS in Gdańsk. - It puts the control back in their hands — they can register directly with ZUS as payers and maintain continuous insurance coverage.

Dedicated insurance title: 24 00

Under the current system, seafarers not subject to mandatory insurance in Poland could only join voluntary pension and disability insurance, leaving them without coverage for sickness or occupational accidents.

As of January, eligible seafarers may register under code 24 00, gaining access to:

• pension insurance,
• disability insurance,
• sickness insurance,
• accident insurance,
• Labour Fund and Solidarity Fund contributions,
• and public health insurance.

- For the first time, seafarers will gain entitlement to sickness and accident benefits as well as full pension rights, Krzysztof Cieszyński notes.

Two paths for seafarers under the Polish flag

Those working on Polish-flagged vessels under a maritime employment contract will be given a choice:

1. remain insured as employees, with contributions paid by the shipowner, or
2. register independently under code 24 00 and pay contributions on their own.

This flexibility is expected to benefit seafarers employed in hybrid arrangements or on varied rotations.

Becoming a social insurance payer: three steps

To gain the new status, a seafarer must:

1. obtain a certificate of maritime employment,
2. register with ZUS within 30 days,
3. submit form ZUS ZUA with the new insurance title 24 00.

Missing the registration deadline disqualifies the seafarer from joining under the new rules.

Temporary suspension: up to three months per year

Recognising the seasonal nature of maritime work, the system allows seafarers to suspend their status for 1–3 full calendar months. During this period:

• no contributions are due,
• insurance protection does not apply,
• and the suspension does not count towards pensionable service.

ZUS must be notified of suspensions or resumptions within seven days.

Monthly settlements and minimum contribution base

Seafarers registered as payers will settle contributions monthly, with payments due by the 20th for the previous month. The minimum contribution base is tied to Poland’s minimum wage; in 2026 it will be PLN 4,806.

Submitting the first ZUS DRA declaration on the minimum base allows ZUS to automate future declarations, unless the base changes.

Back-payments for 2021–2025: a one-time opportunity

From 1 January 2026 through 31 December 2027, seafarers may retroactively pay pension and disability contributions for selected months between 2021 and 2025.

Conditions include:

• no insurance coverage during the selected periods,
• holding seafarer status for at least three months in each year covered,
• presenting a maritime office certificate,
• paying no less than the minimum wage applicable at the time.

Applications are submitted on form RMS, either in person or via PUE/eZUS.

- Once the application is approved, the seafarer registers under code 24 01, pays contributions for the month of application, and files the first settlement document in paper form, explains Krzysztof Cieszyński.

A structural reform with sector-wide impact

The introduction of insurance title 24 00 marks the most significant overhaul of maritime labour insurance in years. For Poland’s globally mobile seafaring workforce, it brings long-awaited clarity, continuity and legal certainty.

It enhances:

• access to social benefits,
• pension and disability security,
• sickness and accident coverage,
• and long-term financial stability.

- Our aim is to extend social protection to as many seafarers as possible, Krzysztof Cieszyński concludes. - This reform ensures simple access to benefits and a secure pension pathway for those who spend their careers at sea.

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