Poland: New requirement from 1 January 2021 to report concluded contracts for delivery of specific result
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Under the new obligation, introduced as of 1 January 2021, the Social Insurance Institution (ZUS) must be notified of any executed contract with a natural person for delivery of specific result, within a maximum of seven days of its conclusion.
The reporting requirement applies to payers of social insurance contributions and natural persons, contracting delivery of specific result.
The requirement does not apply to contracts which are concluded:
- with one’s employer,
- with another entity, but performed for the benefit of one’s employer,
- with self-employed individuals for performance of services falling within the scope of their business activities.
Reporting the contract requires completing a ZUS RUD form, which should then be submitted either as a hard copy or via the Electronic Services Platform (PUE) created by ZUS.
Non-performance of the reporting obligation may be treated as failure to report data, as required by binding law, which is grounds for imposing of a fine on social insurance contribution payers.
ZUS inspections may follow this newly introduced obligation closely to assess the legal nature of executed contracts, which may lead to contracts for delivery of specific result being reclassified into mandate contracts (Polish: umowa zlecenie) or employment contracts.
Bird & Bird can assist you in preparing non-employment hiring models and with any social insurance matters.
