- Change of settlement data
A contribution payer is obliged to check the correctness of data provided to the Social Insurance Institution (ZUS) in a monthly name-specific report. In the case of finding any irregularities, the payer should submit correction settlement documents.
A payer submits a correction settlement declaration and correction name-specific monthly report within 7 days from finding irregularities by himself or from receiving a notification of irregularities found by ZUS. In the case of a decision issued by ZUS, this period is counted from the moment when the decision becomes final. A correction of the said documents is also possible after an inspection within 30 days from the day of receiving an inspection report.
A payer is obliged to submit a correction settlement declaration in any case where provisions require submitting correction name-specific reports. Name-specific monthly reports are not submitted only in the situation where a correction relates to data provided solely in a settlement declaration (e.g. an amount of contributions to the Labour Fund),
Notice! Since January 1, 2015, there has been lifted the requirement of checking the correctness of data provided to ZUS in a name-specific monthly report with respect to a given calendar year, which had to be checked and corrected, if need be, by April 30 of the following calendar year.
- Change of other data
As a payer of contributions, an entrepreneur is obliged to notify the Social Insurance Institution about all changes which have occurred with respect to data of insured persons included in a registration form within 7 days from the occurrence of changes or finding irregularities by himself or receiving a notification of irregularities found by ZUS.
As a payer of contributions, the said entrepreneur is also obliged to notify the Social Insurance Institution about all changes which have occurred with respect to data included in a registration form of a contribution payer within 14 days from the occurrence of changes or finding irregularities by himself or receiving a notification of irregularities found by ZUS.
There is no need to change or correct data which, in accordance with the applicable law, are not required to be provided in insurance documents.
Notice! Changes and corrections of data subject to entry in the register of business activity should be submitted in the form of CEIDG-1 application, which is submitted to the registration authority.
Changes and corrections of data which are not subject to entry in the register should be submitted directly to ZUS.