Until recently only the payers who charged more than 5 persons were required to have a PUE ZUS profile. From 1 January 2023 will apply Article 47b and Article 47 c to the Social Insurance System Act, introducing an obligation for all entrepreneurs, including non-employed workers, to pay contributions for themselves. have time to set up a profile to 30 December 2022.
If the entrepreneur does not do it himself, the profile on the PUE ZUS will be established by ZUS to the payer. The payer of contributions is obliged to maintain an active information profile in the IT system of the Zakłada while carrying out the payment of contributions with the Department.
It is also an important obligation for entrepreneurs (payers of contributions), to send an electronic address to ZUS.
The change introduced aims to improve and accelerate the circulation of information and correspondence between entrepreneurs and ZUS. The letter, which is delivered to the Social Security Office in electronic form on the information profile established in the electronic system of the Plant, shall bear a qualified electronic signature, a trusted signature, a personal signature or use the method of confirmation of origin and data integrity made available free of charge by the Plant in the electronic system.
The entrepreneur applying for registration of PUE ZUS indicates how he wants to communicate with ZUS, whether in traditional form or in electronic form.
Letters in electronic form will be delivered to the information profile in the IT system of the ZUS, and if the entity also has an address for electronic delivery entered into the database of electronic addresses conducted by the Minister responsible for computerization, then correspondence with the ZUS will be delivered to the information profile of the ZUS and to the address for electronic delivery.
The letter from the Social Insurance Institution shall be served in the case of a non-public entity at the time of receipt of the correspondence sent to the address for electronic service of the non-public entity.
Correspondence from the Social Insurance Institution shall be deemed to have been served on the day following the expiry of the 14 the days from the date indicated in the proof of receipt of the correspondence to the address for electronic service of the non-public entity.
It should be pointed out that ZUS will still be able to serve traditional paper-based letters .
What does ZUS PUE give?
Possession of PUE ZUS by entrepreneurs can be a huge facilitation in conducting business. With the establishment of the profile on the ZUS platform entrepreneurs will gain access to, among others:
- information on contributions due and payments made
- information on the current balance and monthly balance showing the state of paid contributions to the Social Security Office,
- annual information for the contributor
- settlement declaration sent by the payer to ZUS
List of persons reported for insurance
employee lists on sick leave.
On PUE ZUS entrepreneurs can use the application forms to ZUS. Thanks to the profile, the entrepreneur also gains the opportunity to create an electronic document with the data from the Social Security Office, confirmed by the qualified stamp of the Social Security Office (PDF file, XML), which may be useful to confirm the facts, e.g.
as regards settlements for insurance premiums required by the institution.
On the PUE ZUS, the payer of contributions has access to the medical certificates of his employees, the possibility to issue a certificate of the payer of contributions for benefit purposes, the possibility to receive notification of new dismissals of his employees on SMS or e-mail.