5.04.2022 ZUS

[Poland] ZUS: more than 1.7 million specific-task contracts reported in 2021

From 1 January 2021 employers are obliged to inform the Social Insurance Institution (ZUS) about each specific-task contract. In 2021 companies reported more than 1.7 million such contracts to ZUS.

Starting from 1 January 2021 the Social Insurance Institution received 1.1 million ZUS RUD forms, which related to more than 1.7 million specific-task contracts reported by employers during this period.

Specific-task contracts in 2021 – ZUS data

The majority of notifications were submitted by payers of contributions registered with ZUS (71.5 thousand). The average duration of a specific-task contract was 21.9 days, but more than 70% of contracts were concluded for a period no longer than 9 days. 

Moreover, according to ZUS information, more than 80 per cent of the contracts concerned entrusting the performance of a specific task to persons aged between 20 and 60.

The largest number of foreign contractors for specific-task contracts originated from Ukraine (18.6 per cent), Germany (11.7 per cent) and the United Kingdom (6.2 per cent), and all foreign contractors reported in 2021 were from 125 countries worldwide in total.

Obligation to report specific-task contracts for more than a year

The obligation to inform ZUS about specific-task contracts came into force on 1 January 2021. Notifications must be submitted to ZUS by means of the ZUS RUD form within 7 days following the date of concluding a contract.

The obligation to inform about conclusion of a specific-task contract is on:

  • contribution payers,
  • natural persons ordering execution of a task, even if they are not registered in ZUS as contribution payers,

excluding contracts:

  • concluded with one’s own employee,
  • concluded with another entity, but performed for one’s own employer,
  • concluded with individuals conducting business activity in respect of services falling within the scope of such an activity.

The ZUS RUD form is available in electronic form (via the PUE ZUS Electronic Services Platform) and in paper form.

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