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