Supreme Court judgment of 19 February 2020, case file III UK 104/19

The party with which an employee enters into a civil law contract is not always the payer of the ZUS social security contribution. This exception refers to what is referred to as the “ZUS social security loop”. An employer for whom an employee does work under a civil law contract executed with some other entity is the payer of the social security contributions for that employee. That is the case even though that third party registers the employee with the ZUS social security institution.

The ruling is discussed by Katarzyna Dobkowska