Employing a family member 2026 — what you must know

Spouse, child, parent in business — collaborator, employment or mandate? ZUS and PIT rules.

Hiring family is common but has tax and contribution traps. Rules treat employees and collaborators differently.

Collaborator

Spouse, child, parent, sibling sharing household — collaborator per ZUS. Contributions like an entrepreneur (60% of forecast wage), no mandatory sickness.

Employment with relative

Possible but ZUS and PIT like a regular employee. If household is shared — ZUS may reclassify as collaborator and challenge exemptions.

Mandate

Possible, normal mandate contributions. Students under 26 — no ZUS. ZUS is strict on 'fictitious' family contracts — must be real work.

Hiring family makes sense but needs proper classification. Danexis advises and runs documents.