[Poland] 1.7 million specific-task contracts registered with ZUS in 2022

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.

Who in 2022 most often notified a contract conclusion and who was a contractor?

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:

• professional, scientific and technical activities – 19.61 percent,
• information and communication – 19.29 percent,
• activities related to culture, entertainment and recreation – 13.41 percent,
• education – 12.56 percent,
• other services activities – 10.97 percent.

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:

• Belarus – 16.7 percent,
• Germany – 3.9 percent,
• Great Britain – 3.26 percent,
• Russia – 3.24 percent,
• Italy – 2.12 percent,
• France – 1.94 percent,
• USA – 1.65 percent,
• Spain – 1.56 percent,
• Czech Republic – 1.44 percent.

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

RUD form, i.e. how to report a specific-task contract to 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:

• are concluded with one`s own employee,
• are performed for one`s own employer, but are concluded with another entity,
• are concluded with persons conducting business activity and concern the provision of services that fall within the scope of their business activity.

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

• electronically via the Electronic Services Platform (PUE) ZUS,
• in the paper version,

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:

• in block I – data of the ordering party for the performance of the specific-task contract – identification and address data,
• in block II – data of the contractor for the specific-task contract – identification and address data of the person with whom the contract was concluded,
• in block III – information on specific-task contracts concluded – dates of conclusion, dates of performance (from-to), subject of the contract and the number of concluded contracts.

See also: Webinar: HR and payroll outsourcing – what you need to know before signing a contract with a supplier?

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