The need to register specific-task contracts is a new disclosure obligation for contribution payers and natural persons. On the basis of this information ZUS will create a register of specific-task contracts which is supposed to facilitate its control over contracts concluded between ordering parties and contractors.
Conclusion of a specific-task contract has to be reported to ZUS by:
The obligation of notification to ZUS does not apply to specific-task contracts:
Concluded specific-task contracts do not have to be reported to the Social Insurance Institution by entities and organisational units which are not contribution payers, e.g.:
Specific-task contracts have to be reported on the RUD form and may be sent via the ZUS Electronic Services Platform (PUE). This needs to be done within 7 days of the date of contract conclusion. Such a form can also be provided to ZUS in hard copy.
The RUD form has to include data of the ordering party and the contractor, date of conclusion, commencement and completion of the contract and number of concluded contracts.
A separate RUD form has to be filled in for each contractor. A single form may indicate not more than 10 specific-task contracts concluded with a given contractor.
Detailed instructions on how to provide the RUD form to ZUS are available here.
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