Starting from the first of January, it will be mandatory to report contracts for specific work (umowa o dzieło) to the Social Insurance Institution (ZUS).

On 1 January 2021, amendments to the Act on the Social Insurance System will come into force, under which contribution payers will be required to notify ZUS (the Polish Social Insurance Institution) of the conclusion of each contract for specific work (umowa o dzieło). As Minister of Labour Marlena Maląg stated, “The Anti-Crisis Shield is a form of support for entrepreneurs and employees. The aid measures include, among others, benefits for civil law contracts such as contracts of mandate and contracts for specific work. Hence the need to register these contracts.”

All contribution payers who enter into a contract for specific work will have to comply with a new reporting obligation. For the purpose of notifying ZUS, a special form—ZUS RUD—has been prepared.

What is the basis of this obligation?

The obligation stems from the Act of 31 March 2020 amending the Act on Special Measures related to the Prevention, Counteracting and Combating of COVID-19, Other Infectious Diseases, and the Crisis Situations Caused by Them, as well as Certain Other Acts (Journal of Laws 2020, item 568). These amendments introduced significant changes regarding contracts for specific work. According to Article 22 of the amendment, a contribution payer or an individual commissioning a specific task must inform ZUS of every such contract if it is concluded with a person with whom they do not have an employment relationship, or if the work is not performed for their employer under such a contract. Notification must be submitted no later than 7 days from the date of concluding the contract.

How to report a contract for specific work to ZUS?

The new ZUS RUD form must be used. This form has been included in the draft regulation of the Minister of Family and Social Policy on the specification of templates for social insurance and health insurance declarations, and individual monthly reports, as published by the Government Legislation Centre. The ZUS RUD form is intended to enable ZUS to maintain a record of contracts for specific work concluded by contribution payers or private individuals with persons with whom they do not have an employment relationship, or who do not perform work for their employer under such a contract.

The full text of the draft regulation is available on the Government Legislation Centre website:
https://legislacja.gov.pl/projekt/12340507/katalog/12740205#12740205