In order to ensure the highest quality of our services, we use small files called cookies. When using our website, the cookie files are downloaded onto your device. You can change the settings of your browser at any time. In addition, your use of our website is tantamount to your consent to the processing of your personal data provided by electronic means.
Back

Obligation to notify the Social Insurance Institution about civil law contracts concluded from 1 January 2021

01.01.2021

All entrepreneurs have to notify their civil law contracts to the Social Insurance Institution as of 1 January 2021. This can be done sending basic details of the agreement through the online e-services platform (Platforma Usług Elektronicznych). This will allow for a better reach with the assistance under the anti-crisis shied.

ZUS - umowy zlecenie

Since the new year, the Social Insurance Institution is obliged to keep a record of civil-law agreements. Contracts concluded starting from 1st January 2021 must be documented in a specific RUD form (civil-law agreement notification). It must be submitted within 7 days after the agreement is concluded. The form may be easily submitted – online – via the Social Security Platform (Plaforma Usług Elektronicznych, PUE).

Better knowledge – better assistance

The new solution will allow more effective provision of assistance within the framework of the anti-crisis shield, due to more detailed knowledge of the scale of the civil-law agreements concluded in Poland. It will also examine the direction of business development and verify the fulfilment of social security obligations.

The notification requires business owners to provide only general information on the contracting authority and the economic operator, the date of conclusion, commencement and termination of the agreement, as well as on the subject matter of the agreement. All premium payers and individuals are required to declare the conclusion of a work agreement, despite the fact if they are registered in the Social Insurance Institution as a paying agent for contributions

Exceptions from the rule

The obligation does not apply to commission agreements: those concluded with a self-employed person; those carried out for the benefit of the employer but concluded with another entity; those concluded with persons running business activities for the performance of services which fall within the scope of their activities.

The obligation does not include entities or bodies (e.g. associations, foundations, companies governed by commercial law, etc.) which do not pay contributions (i.e. are not obliged to register with the Social Insurance Institution as contributors because they do not report anyone (including themselves) to social security.

{"register":{"columns":[]}}