Obligations of entrepreneur employing workers and co-workers
An entrepreneur as a payer is obliged to register to social insurance persons receiving revenues from the following titles:
- employment relationship
- the employment relationship under contract, usually performed at home
- membership relationship in agricultural production cooperatives and agricultural groups cooperative;
- agency agreements and contracts of mandate and other contracts for the provision of services, for which pursuant to the Civil Code are applicable the provisions on mandate and cooperation with persons performing work on the basis of the above mentioned agreements,
- from non-agricultural activities and cooperation with those carrying out this activity (family members cooperating with entrepreneur)
- for parental leave or maternity allowance, excluding persons whom maternity allowance is paid by the Social Insurance Institution (ZUS).
If therefore you employ in your company or cooperate with a person from one of these categories, you are contributions payer in relation to this person.
Application to insurance and the required data
Social security declarations shall be made within 7 days from the day on which the insurance obligation arises. The veracity of the data contained in the declaration for social insurance the notified person shall confirm by hand signature, excluding persons subject to social insurance for parental leave or maternity allowance.
In the case of transferring to ZUS application for social insurance in the form of an electronic document, the application in the form of a written document signed by the person notified, a payer shall keep for a period of 5 years.
This means that as a payer you must obtain signature of the insured person and then store it in your archive for the purposes of legal proof. Such document increases your security in case of irregularities of the data of the insured person transferred to ZUS.
The notification to social security shall include data, which as an employer you possess, the rest you must obtain from the insured person:
- personal identification number (PESEL), and in the event that the insured person was not given the PESEL number, the series and the number of the identity card or passport,
- the first and middle name
- date of birth,
- maiden name,
- nationality and sex,
- title for insurance,
- degree of disability,
- having established right to a pension,
- registered address of permanent residence,
- home address, if different from registered address of permanent residence,
- address for correspondence, if different from registered address of permanent residence and home address.
Title insurance codes
The applications to social insurance shall be made on the forms ZUS ZUA. Please select one of the codes of title for insurance:
- for workers the relevant codes are those starting with the digits "01"; for example, if the employee is covered by health insurance, the code ‘01 10' needs to be selected,
- for workers under contract the relevant codes are those starting with the digits ‘02',
- for members of agricultural production cooperatives and agricultural groups cooperative the relevant codes are those starting with the digits ‘03',
- for persons performing work on the basis of an agency agreement, contract of mandate or contracts for the provision of services, for which under the Civil Code provisions concerning mandate are applicable, the relevant are codes starting with the digits "04"; for example, where such a person is subject to health insurance, the relevant code is ‘0411',
- for people working with persons conducting non-agricultural activities, the relevant code is ‘05 11' in the case of being subject to health insurance or ‘05 45' if that person is not subject to health insurance,
- for persons on parental leave or receiving maternity allowance the appropriate code begins with the numbers "12".
The entrepreneur is obliged to submit every month, by the 15th of the following month declarations on the ZUS DRA form for the previous month. This obligation doesn't apply to entrepreneurs employing only cooperating persons for whom they pay contributions at minimum level.
See also an interactive guide for entrepreneurs: I intend to employ staffShare Print