With the beginning of the new year 2021, a register of work contracts will be created in the Social Insurance Institution. Only contracts concluded after that date are to be submitted to him. This obligation derives from the Crisis Shield, the Law of 31 March 2020 amending the Act on Special Solutions for Prevention, Prevention and Combating COVID-19, other infectious diseases and the resulting crisis situations and certain other laws.
Who is obliged to inform ZUS about the contract for the work?
This obligation has been imposed on contributors or individuals. However, the Act provides for the following situations when it is not necessary to do so:
- the work contract has been concluded with its own employee,
- the obligations under the work contract are exercised for the benefit of its employer, but the contract has been concluded with another entity,
- a work contract concluded with persons engaged in economic activity for the provision of services which fall within their activities
- they do not have to report work contracts to entities and organisational units which are not obliged to register with the Social Security Office as contributors because they do not report anyone to social security.
How do I register a work contract?
Contracts for works concluded from 1 January 2021 should be shown in the new ZUS RUD form. This form should be submitted up to seven days after the conclusion of the contract. This can be done electronically through the Electronic Services Platform (PUE) ZUS.
It is worth remembering that for each contractor you have to complete a separate RUD form. In one form, however, more than ten work contracts cannot be provided.
The main information in the notification concerns the contracting authority and the contractor, the date of conclusion, commencement and termination of the contract, the subject matter of the contract.
Purpose of keeping a register of works contracts
ZUS argued from the beginning that the information obtained in the register is to be used for statistical-analytical purposes and to study the directions of development of entrepreneurship. Rather, we should not be afraid to cancel these agreements.
Because of the specific nature of the work contracts, it would be difficult to determine the insurance period. Employers were also concerned that the new obligation would allow officials to make it easier to select companies to be controlled in view of possible changes to contract contracts.
Time will show how embarrassing the new recipe will prove to employers.
Source:
https://www.zus.pl/o-zus/aktualnosci/-/publisher/aktualnosc/1/od-1-stycznia-2021-r_-trzeba-informowac-zus-o-zawarciu-umowy-o-dzielo/3746272