13.04.2023 Labour law

[Poland] 1.7 million specific-task contracts registered with ZUS in 2022

As from 1 January 2021, contribution payers are obliged to notify the Social Insurance Institution (ZUS) of specific-task contracts. In 2022, over 1.7 million such contracts were reported, and 75.1 thousand business entities provided such information. In which sectors are specific-task contracts most often concluded and what form of notification do employers prefer?

RUD forms are used to submit mandatory notifications to the Social Insurance Institution (ZUS) about specific-task contracts concluded. These must be submitted by contribution payers or natural persons who have concluded a contract with a person with whom they do not have an employment relationship or if the contractor, under such a contract, does not perform work for the employer with whom he/she remains in an employment relationship.

The obligation to provide information on specific-task contracts entered into force on 1 January 2021.

In 2022, ZUS received 1.17 million RUD forms, which concerned over 1.7 million specific-task contracts. Information was provided by 75.1 thousand entities, of which 72.8 thous. (approx. 97 percent) were the payers of contributions. The number of people performing specific-task contracts amounted to 342.6 thousand.

In 2022, 33.9 thous. more ZUS RUD forms were registered than in 2021.

Who in 2022 most often notified a contract conclusion and who was a contractor?

In 2022, mainly contribution payers (97% of all notifications) reported the conclusion of a specific-task contracts. Most often, these were business entities from the Mazowieckie voivodeship conducting scientific and technical activities as well as information and communication, employing a maximum of 9 insured persons.

People performing specific-task contracts most often worked in industries such as:

  • professional, scientific and technical activities – 19.61 percent,
  • information and communication – 19.29 percent,
  • activities related to culture, entertainment and recreation – 13.41 percent,
  • education – 12.56 percent,
  • other services activities – 10.97 percent.

Men performed such task more often than women, and the largest group of contractors were people aged 30–39.

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Only 3.23 per cent of all reported specific-task contracts were concluded with foreigners, most often they were concluded with citizens of Ukraine (42.73%). Citizens of these countries ranked next:

  • Belarus – 16.7 percent,
  • Germany – 3.9 percent,
  • Great Britain – 3.26 percent,
  • Russia – 3.24 percent,
  • Italy – 2.12 percent,
  • France – 1.94 percent,
  • USA – 1.65 percent,
  • Spain – 1.56 percent,
  • Czech Republic – 1.44 percent.

In 2022, specific-task contracts were most often reported via the Electronic Services Platform (PUE) ZUS (87.15% of all notifications). Learn more: As from 1 January 2023, obligation to have an account on PUE ZUS

RUD form, i.e. how to report a specific-task contract to ZUS?

The notification obligation applies to contribution payers or natural persons who commission work/task, i.e. conclude a written contract with the contractor. This requirement entered into force on 1 January 2021, but it does not apply to contracts which:

  • are concluded with one`s own employee,
  • are performed for one`s own employer, but are concluded with another entity,
  • are concluded with persons conducting business activity and concern the provision of services that fall within the scope of their business activity.

In order to report the conclusion of a specific-task contract, one must complete the RUD form and submit it to ZUS:

  • electronically via the Electronic Services Platform (PUE) ZUS,
  • in the paper version,

within 7 days from the date of concluding the contract at the latest.

On one paper form, one can indicate up to 10 specific-task contracts concluded with a given contractor or contracts for up to 10 contractors.

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The form sent via PUE ZUS can be used to report up to 10 specific-task contracts concluded with a given contractor, but contracts for up to 50 contractors can be shown on it.

The form should contain the following data:

  • in block I – data of the ordering party for the performance of the specific-task contract – identification and address data,
  • in block II – data of the contractor for the specific-task contract – identification and address data of the person with whom the contract was concluded,
  • in block III – information on specific-task contracts concluded – dates of conclusion, dates of performance (from-to), subject of the contract and the number of concluded contracts.

See also: Webinar: HR and payroll outsourcing – what you need to know before signing a contract with a supplier?

HR outsourcing in CA – take advantage of expert assistance, check out our services today, under which we offer, for instance, the registration of an employer (‘contribution payer’) with the Social Insurance Institution (ZUS) and support during inspections from ZUS.

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