{"id":2031,"date":"2026-06-11T16:28:36","date_gmt":"2026-06-11T14:28:36","guid":{"rendered":"https:\/\/bt-kadryiplace.pl\/?p=2031"},"modified":"2026-06-11T16:28:38","modified_gmt":"2026-06-11T14:28:38","slug":"czlonek-rady-nadzorczej-a-zbieg-tytulow-do-ubezpieczen","status":"publish","type":"post","link":"http:\/\/bt-kadryiplace.pl\/?p=2031","title":{"rendered":"Cz\u0142onek Rady Nadzorczej a zbieg tytu\u0142\u00f3w do ubezpiecze\u0144"},"content":{"rendered":"\n<details class=\"wp-block-details\"><summary>Cz\u0142onkowie Rady Nadzorczej wynagradzani z tytu\u0142u pe\u0142nienia tej funkcji podlegaj\u0105 obowi\u0105zkowo ubezpieczeniu emerytalnemu i rentowemu (art. 6 ust.1 pkt 22 u.s.u.s.). Co istotne cz\u0142onkowie rad nadzorczych podlegaj\u0105 ubezpieczeniom emerytalnemu i rentowemu tak\u017ce w przypadku gdy&nbsp; spe\u0142niaj\u0105 warunki do obj\u0119cia ubezpieczeniami emerytalnym i rentowymi z innych tytu\u0142\u00f3w (art. 9 ust.9 u.s.u.s.). Obowi\u0105zek ten dotyczy wszystkich cz\u0142onk\u00f3w rad nadzorczych, kt\u00f3rzy pobieraj\u0105 wynagrodzenie z tego tytu\u0142u, bez wzgl\u0119du na posiadanie innego tytu\u0142u i bez wzgl\u0119du na fakt pobierania emerytury lub renty (art. 9 ust.4 u.s.u.s.).<\/summary>\n<p class=\"wp-block-paragraph\">Zak\u0142ad Ubezpiecze\u0144 Spo\u0142ecznych Oddzia\u0142 w Lublinie, <strong>w interpretacji z dnia 2 kwietnia 2026 r. DI\/200000\/43\/1346\/2026<\/strong><\/p>\n\n\n\n<details class=\"wp-block-details\"><summary><strong>(\u2026) <\/strong><em>W \u015bwietle art. 6 ust. 1 pkt 22 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych obowi\u0105zkowo ubezpieczeniom emerytalnemu i rentowym podlegaj\u0105 osoby fizyczne, kt\u00f3re na obszarze Rzeczypospolitej Polskiej s\u0105 cz\u0142onkami rad nadzorczych wynagradzanymi z tytu\u0142u pe\u0142nienia tej funkcji. Osoby te nie podlegaj\u0105 ubezpieczeniu chorobowemu i wypadkowemu (art. 11 oraz art. 12 ust. 2 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych).<\/em><br><em>Stosownie do art. 13 pkt 17 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych cz\u0142onkowie rad nadzorczych podlegaj\u0105 ubezpieczeniom emerytalnemu i rentowym od dnia powo\u0142ania na cz\u0142onka rady nadzorczej do dnia zaprzestania pe\u0142nienia tej funkcji, nie wcze\u015bniej jednak ni\u017c od dnia, w kt\u00f3rym zacz\u0105\u0142 t\u0119 funkcj\u0119 wykonywa\u0107 odp\u0142atnie.<\/em><br><em>Zgodnie z art. 9 ust. 4 ww. ustawy cz\u0142onek rady nadzorczej maj\u0105cy ustalone prawo do emerytury lub renty podlegaj\u0105 obowi\u0105zkowo ubezpieczeniom emerytalnemu i rentowym. Natomiast ust. 9 tego przepisu stanowi, \u017ce cz\u0142onkowie rad nadzorczych spe\u0142niaj\u0105cy warunki do obj\u0119cia ubezpieczeniami emerytalnym i rentowymi z innych tytu\u0142\u00f3w podlegaj\u0105 ubezpieczeniom r\u00f3wnie\u017c z tytu\u0142u pe\u0142nienia funkcji cz\u0142onka rady nadzorczej.<\/em><br><em>Powy\u017csze oznacza, \u017ce obowi\u0105zek ubezpiecze\u0144 emerytalnego i rentowych dotyczy wszystkich cz\u0142onk\u00f3w rad nadzorczych, kt\u00f3rzy pobieraj\u0105 wynagrodzenie z tego tytu\u0142u, bez wzgl\u0119du na posiadanie innego tytu\u0142u i bez wzgl\u0119du na fakt pobierania emerytury lub renty<\/em><strong>.(\u2026)<\/strong><\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1\"><\/figure>\n<\/details>\n\n\n\n<details class=\"wp-block-details\"><summary><\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n<\/details>\n\n\n\n<details class=\"wp-block-details\"><summary>Zak\u0142ad Ubezpiecze\u0144 Spo\u0142ecznych Oddzia\u0142 w Lublinie, <strong>w interpretacji z dnia 2 kwietnia 2026 r. DI\/200000\/43\/1346\/2026<\/strong><br><strong>(\u2026) <\/strong><em>W \u015bwietle art. 6 ust. 1 pkt 22 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych obowi\u0105zkowo ubezpieczeniom emerytalnemu i rentowym podlegaj\u0105 osoby fizyczne, kt\u00f3re na obszarze Rzeczypospolitej Polskiej s\u0105 cz\u0142onkami rad nadzorczych wynagradzanymi z tytu\u0142u pe\u0142nienia tej funkcji. Osoby te nie podlegaj\u0105 ubezpieczeniu chorobowemu i wypadkowemu (art. 11 oraz art. 12 ust. 2 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych).<\/em><br><em>Stosownie do art. 13 pkt 17 ustawy o systemie ubezpiecze\u0144 spo\u0142ecznych cz\u0142onkowie rad nadzorczych podlegaj\u0105 ubezpieczeniom emerytalnemu i rentowym od dnia powo\u0142ania na cz\u0142onka rady nadzorczej do dnia zaprzestania pe\u0142nienia tej funkcji, nie wcze\u015bniej jednak ni\u017c od dnia, w kt\u00f3rym zacz\u0105\u0142 t\u0119 funkcj\u0119 wykonywa\u0107 odp\u0142atnie.<\/em><br><em>Zgodnie z art. 9 ust. 4 ww. ustawy cz\u0142onek rady nadzorczej maj\u0105cy ustalone prawo do emerytury lub renty podlegaj\u0105 obowi\u0105zkowo ubezpieczeniom emerytalnemu i rentowym. Natomiast ust. 9 tego przepisu stanowi, \u017ce cz\u0142onkowie rad nadzorczych spe\u0142niaj\u0105cy warunki do obj\u0119cia ubezpieczeniami emerytalnym i rentowymi z innych tytu\u0142\u00f3w podlegaj\u0105 ubezpieczeniom r\u00f3wnie\u017c z tytu\u0142u pe\u0142nienia funkcji cz\u0142onka rady nadzorczej.<\/em><br><em>Powy\u017csze oznacza, \u017ce obowi\u0105zek ubezpiecze\u0144 emerytalnego i rentowych dotyczy wszystkich cz\u0142onk\u00f3w rad nadzorczych, kt\u00f3rzy pobieraj\u0105 wynagrodzenie z tego tytu\u0142u, bez wzgl\u0119du na posiadanie innego tytu\u0142u i bez wzgl\u0119du na fakt pobierania emerytury lub renty<\/em><strong>.(\u2026)<\/strong><\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1461,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ubezpieczenia","item-inner"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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