Monthly information for the insured person (RMUA)

Service

The contribution payer is obliged to provide the insured person (in writing) with the information contained in the name reports provided for him to the Social Insurance Institution for the purpose of verification. The contribution payer may provide this information on the monthly information for the insured person (formerly RMUA). As a rule, the creation and transmission of such a document is abandoned in favor of annual information, which can be handed in by February 28 for the previous year.

How to fill in the monthly information for the insured person (RMUA)?

In blocks I-III - enter the data provided in the appropriate blocks of the ZUS RZA, ZUS RCA or ZUS RSA report, ZUS RPA submitted for the insured for a given month to the Social Insurance Institution.

I. ORGANIZATIONAL DATA

Field 01: provide the RMUA report identifier in the format number / mm / yy.

II. IDENTIFICATION DATA OF THE CONTRIBUTION PAYER

Fields 01-09: provide the data of the contribution payer, but in field 03 enter the PESEL number, if it has been assigned.

III.A. IDENTIFICATION DATA OF THE INSURED PERSON

Fields 01-04: the identification data of the insured person is completed.

III.B. SOCIAL SECURITY CONTRIBUTIONS STATEMENT

Field 01: enter the insurance title (first), e.g. employment contract, mandate contract.

Field 02: enter the code of the NHF branch, e.g. 01R for the Dolnośląskie Voivodeship.

Field 03: to be completed when the annual basis of contributions is exceeded.

Field 04: enter the working time specified in the employment contract as a fraction, e.g .:

  • 1/1 - for full-time work
  • 1/2 - for half the working time, etc.
  • 150/176 - when the working time is specified in hours

Field 05: enter the basis for the calculation of contributions for retirement and disability pension insurance provided in the report submitted to ZUS for a given insured person and for the given title to be insured

Field 06: enter the basis for the calculation of the contribution for sickness and accident insurance provided in the report submitted to ZUS for a given insured person and for the given title to be insured

Field 07: enter the basis for the calculation of health insurance contributions provided in the report submitted to ZUS for a given insured person and for the given title for insurance

Field 08: enter the amount of the contribution for the pension insurance financed by the insured person

Field 09: enter the amount of the contribution for disability pension insurance financed by the insured person

Box 10: enter the amount of the contribution for sickness insurance financed by the insured person

Box 11: enter the amount of the accident insurance premium financed by the insured person

Box 12: enter the amount of the contribution for retirement pension insurance financed by the contribution payer

Field 13: enter the amount of the contribution for disability pension insurance financed by the contribution payer

Box 14: enter the amount of the contribution for sickness insurance financed by the contribution payer

Box 15: enter the amount of the contribution for accident insurance financed by the contribution payer

Box 16: enter the amount of the contribution for retirement pension insurance financed from the state budget

Field 17: enter the amount of the contribution for disability pension insurance financed from the state budget

Box 18: enter the amount of the contribution for sickness insurance financed from the state budget

Box 19: enter the amount of the accident insurance premium financed from the state budget

Fields 20 - 23 should be entered in the amounts of co-financing from PFRON - these fields were completed only for the declaration until December 2007.

Fields 24 - 27 should enter the amounts of contributions financed from the Church Fund.

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Box 28: enter the amount by which the social insurance contribution basis for the payment of the occupational pension scheme contribution has been reduced

Field 29: enter the amount of the contribution under the Employee Capital Plan financed by the contribution payer

Field 30: enter the total amount of contributions, calculated by adding the amounts in fields 08 to 27.

III.C. STATEMENT OF DUE CONTRIBUTIONS FOR HEALTH INSURANCE

Field 01: enter the calculation basis for the health insurance contribution

Field 02: enter the amount of the contribution due financed by the contribution payer

Field 03: enter the amount of the contribution payable financed by the insured person

Field 04: enter the amount of the contribution due financed from the state budget directly to ZUS

Field 05: enter the amount of the contribution due financed by the Church Fund

III. D. SCHEDULE OF PAID OUT BENEFITS AND REMUNERATION FOR THE DURATION OF SICKNESS ABSENCE, AND THE TYPES AND PERIODS OF BREAKS IN PAYING CONTRIBUTIONS

Field 01: enter the type of benefit / break

Field 02: enter the period in which the benefit was paid / from when the break occurred (day, month / year)

Field 03: enter the number of benefit days or the number of days with a break in the payment of contributions

Field 04: Enter the amount of the benefit paid

III.E. THE AMOUNT OF REVENUE PAID IN A GIVEN MONTH BUT DUE FOR ANOTHER CALENDAR YEAR WHICH WAS THE BASIS FOR THE CALCULATION OF THE PENSION AND ANNUAL INSURANCE CONTRIBUTIONS

Fields 01, 03 and 05: enter the year for which the revenue is due

Fields 02, 04 and 06: enter the amount of revenue paid in a given year but due for previous years

III.F. THE AMOUNT OF REVENUE PAID IN A GIVEN MONTH BUT DUE FOR ANOTHER CALENDAR YEAR WHICH WAS THE BASIS FOR THE CALCULATION OF CONTRIBUTIONS FOR ACCIDENT INSURANCE

Fields 01, 03 and 05: enter the year for which the revenue is due

Fields 02, 04 and 06: enter the amount of revenue paid in a given year but due for previous years

III.G. AMOUNT OF REVENUE PAID IN A GIVEN MONTH, IN ADDITION TO REMUNERATION FOR THE TIME OF INCAPABILITY, SICKNESS, MATERNITY, CARE, REHABILITATION AND NON-EMPLOYMENT BENEFIT

Field 01: enter the amount of income paid in the given month next to the sick pay or the allowance

III.H. AMOUNT income paid in a given month, NEXT TO WAGES FOR TIME INABILITY TO WORK, sickness benefit, maternity welfare, rehabilitation benefit, THAT DURING THE DOWNLOAD THE WAGES OR BENEFITS not the basis for DIMENSION OF CONTRIBUTIONS FOR PENSION SCHEMES AND WHICH IS DUE FOR ANOTHER YEAR CALENDAR

Fields 01, 03 and 05: enter the year for which the revenue is due

Fields 02, 04 and 06: enter the amount of income paid in the given month next to sick pay or benefit but due for previous years

III.I. PERIODS OF TEACHERS 'WORK

Fields 01 and 04: enter the period from which the teaching work was performed

Fields 02 and 05: enter the period for which the teaching work was performed

Fields 03 and 06: provide the number of classes in which the teaching work was performed

VII. DECLARATION OF THE CONTRIBUTION PAYER

Field 01: enter the date of completing the ZUS RMUA form (day / month / year)

Field 02: to confirm the reliability of the data, the signature is made by the contribution payer or a person authorized by him. This field should also include an address stamp of the contribution payer (if the payer has one). This signature also confirms the declaration on the left.

Monthly information for the insured person (RMUA) - when to submit?

The form previously called ZUS RMUA can be provided to the employee every month, in such a situation, as a rule, the payer is not obliged to provide annual information, because the statutory obligation to inform the insured about the payments taken from his remuneration has been fulfilled.

Of course, an employee may request annual information despite receiving monthly reports. The employer is then obliged to provide such a document.

The monthly RMUA information provides data on the revenues earned by employees, which are the basis for the assessment of contributions, and the amount of contributions collected and subject to payment to the Social Insurance Institution. The employer is not obliged to provide monthly information to the employee, but must bear in mind that he is obliged to provide monthly information.