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The obligation to notify the Polish Social Insurance Institution (ZUS) about contracts for specific tasks starting from 1 January 2021

Notify the ZUS about contracts for specific tasks starting

Date28 Dec 2020

From 1 January 2021 the regulation setting out new template forms of notification of concluded contracts for specific tasks shall come into force. This regulation was introduced as a result of amendments to the Act on the social insurance system imposed by the Anti-Crisis Shield 1.0. As a result of these changes, there arises a new obligation for the contribution payer to notify the Social Insurance Institution (ZUS) about contracts for specific tasks by sending the special notification form (RUD).

The main purpose of the amendments to the provisions of the Act on the social insurance system is to enable ZUS to verify the existence of the social security obligation of persons performing contracts called contracts for specific tasks. Moreover, as can be read in the Regulatory Impact Assessment attached to the draft regulation, the number of payers to whom the draft regulations refer amounts to 2,091,930. However, as the Ministry emphasises, the number of payers who will be obliged to notify contracts for specific tasks is unknown, as until now there has been no register of such contracts.

Who is affected by the changes?

The new obligation will apply to a person who is not in an employment relationship, i.e. who is not employed on the basis of an employment contract, appointment, election, nomination or cooperative employment contract and does not provide work under a contract for specific tasks for the employer with whom he or she is bound by a contract of employment.

RUD form specification

Information on concluded contracts for specific tasks will be stored by ZUS on the account of the contribution payer´s account, and according to the draft of the RUD form, the legislator will require the following data:

  • Identification data of the contracting party ordering the performance of a specific work (tax number – NIP, National Business Registry Number – REGON);
  • Data of the contractor (personal identity number – PESEL, first name, surname, address);
  • Information on concluded contracts for specific tasks (date of conclusion, commencement and completion of the contract for specific tasks, subject of the contract).

According to the regulations, the notification shall be made within 7 days from the date of concluding a specific task contract.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the getsix® website.

Your getsix® Team


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