What obligations do partners of a civil law partnership have towards ZUS?
Partners of a civil law partnership who run a business are subject to social and health insurance, and the same applies to their employees. However, the procedure for reporting them to the Social Insurance Institution, settling and paying contributions may be twofold. Find out what it depends on by reading the article below.
Civil law partnership as a payer of partners 'and employees' contributions
In a situation where a company plays the role of a payer of contributions for both partners, employees and other employed persons subject to insurance, it is obliged to report to the Social Insurance Institution the contribution payer, i.e. the company, individual persons (including employees) and business partners. Moreover, it involves the necessity to prepare and submit monthly settlement documents to the Social Insurance Institution and to pay contributions by the 15th day of the following month.
The company submits a notification to ZUS as a contribution payer on the ZUS ZPA form along with a copy of:
- decision of the tax office to grant NIP,
- certificates of the statistical office on granting REGON
In addition, the ZUS ZBA form is required (if the company has bank accounts other than those specified in ZUS ZPA) and ZUS ZAA (informing about its business addresses, if they differ from the indicated registered office).
Deadlines for reporting to ZUS
When reporting to the Social Insurance Institution, the deadline is usually 7 calendar days (not working days), which should be counted from the date:
- employment of the first employee or the establishment of a legal relationship justifying coverage of social and health insurance for the first person (e.g. a partner) - in the case of reporting a contribution payer;
- employment - in relation to persons employed by the company;
- starting a business - which concerns partners.
When applying for health insurance, you should also remember about family members. Depending on the fact, if the person lives with the reporting person, a ZUS ZCNA form should be prepared.
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When partners pay their contributions themselves
If a civil law partnership pays contributions only for employees, and partners pay contributions on their own for their own insurance, the rules of cooperation with ZUS look a bit different. In such a case, the company does not have to report and account for its partners, because each of them draws up and submits insurance documents on their own, paying premiums for their own insurance. Each of the partners of the company must, within 7 days from commencement of business activity, register himself with the Social Insurance Institution as a contribution payer and as a person conducting non-agricultural business activity. The Institution must submit a ZUS ZFA form, attach a copy of the tax office's decision to assign a NIP number, as well as a ZUS ZUA or ZUS ZZA declaration.
Partner's billing obligations
A partner of the company who conducts business and pays contributions only for his own insurance, is obliged to settle contributions by preparing and submitting to ZUS only the ZUS DRA settlement declaration. Moreover, he finances all social security contributions entirely from his own resources. If, on the other hand, he is subject to compulsory retirement and disability pension insurance, he must also pay contributions to the Labor Fund, if the basis for calculating social insurance contributions is equal to or higher than the minimum remuneration for work announced for a given year.