ZUS, as the institution responsible for the implementation of the provision on the social security system, is tasked, inter alia, to establish and establish an insurance obligation, meaning that ZUS is entitled to examine who, in specific circumstances, is the contributor to the contributions responsible for the correct calculation and removal of social and health insurance contributions. After obtaining information on irregularities resulting in the lack of payment of contributions due to the Social Security Office shall carry out checks which result in the establishment of a payer of contributions to compulsory social and health insurance for workers.
Effects of the establishment of the contributor
As a result of the checks carried out and the determination of the payer of the contributions due to the Social Insurance Institution is the investigation of insurance obligations primarily from the original employer.
As a result of the investigation, ZUS considers that contracts concluded by the employer with the entity third are invalid because the employee is not actually taken over. This means that the payer of contributions remains the current employer who has concluded an agreement with the company providing outsourcing services.
He is therefore responsible for the contributions that will be charged to him by ZUS and interest on late payment.
New ZUS privileges
On 13 June 2017 the amendment of the Act on the Social Security System and the Labour Code came into force (Journal of Laws of 2017, item 1027).
By virtue of the system bill added Article 38a ZUS gained competence to determine by the administrative decision of the ‘appropriate’ payer of contributions for insured persons declared to ZUS by more than one company.
The new rules allow, in principle, for each situation to be unilaterally determined by the Social Insurance Institution for both the so-called employee outsourcing and the confluence of insurance titles. This provision, as too general, can in practice be abused by ZUS.