As of January 2021, companies will be required to inform ZUS about concluding specific work contracts | PRO HR October

2020.10.09

Starting from the new year, companies will be obligated to inform ZUS about entering into each specific work contract if it is signed with a person who is not the company’s employee or if such person will not work for their employer.

So the obligation applies to contracts for specific work not subject to social security contributions. The notification should be submitted within 7 days of concluding the contract. Information on concluded contracts will be recorded on the contribution payer’s account.

The purpose of the new regulations is to help ZUS verify whether the agreement should be subject to social security contributions, i.e. whether it has the features of a contract for specific work as defined by the Civil Code and whether the payer has correctly classified it from the perspective of contribution payment liability. It is possible that the introduction of the records is the first step towards subjecting those employed on the basis of such contracts to mandatory social security. This is in line with the recent announcements that all mandate agreements will be subject to social security contributions. 

One should expect that the information sent to ZUS will translate into increased inspections of contracts for specific work. Companies entering into such contracts should be prepared for that.

Find more in the PRO HR October 2020.