Penalties for not registering a specific task contract with ZUS!
The contract for specific work from 2021 is a contract subject to registration. Although it is still not charged with ZUS contributions, payers must inform the office about its conclusion. Are there any penalties for not registering a specific work contract? We explain in this article!
ZUS RUD - notification of contracts for specific work
From the new year, payers received a new obligation towards ZUS. They must inform ZUS about this event within 7 days from the date of concluding the contract for specific work. However, there are exceptions to this rule and will not need to be reported if:
- the contractor is in an employment relationship with the ordering party;
- under a contract for a specific task, the employee performs work for the employer with whom he has an employment relationship.
Information on the concluded contract for specific work should be submitted to ZUS on the appropriate ZUS RUD form.
Undoubtedly, the necessity to report specific work contracts to ZUS has caused many concerns among entrepreneurs. Although the register of contracts for specific work is intended to serve statistical and verification purposes, there have been numerous concerns about their increased controls. Whether these fears are justified, time will tell. However, payers should fulfill their obligations, as failure to submit contracts for specific work may have unpleasant consequences.
Penalties for failure to register a specific task contract with ZUS
Contracts must be registered by all contribution payers and natural persons, regardless of whether they are registered with ZUS as a contribution payer or not. Unfortunately, failure to comply with the obligation may result in penalties. According to Art. 98 of the Social Insurance Act, who, as a contribution payer or a person obliged to act on behalf of the payer, fails to fulfill the obligation to provide documents related to social security and health insurance and fails to report the data required by the act or reports false data, or provide false explanations in these matters, or refuses to grant them, is punishable by a fine of up to PLN 5,000. Interestingly, the Social Insurance Institution does not impose the penalty itself, but it can apply for punishment to the court. However, a fine will not always be applied - only in exceptional circumstances. As explained by Iwona Kowalska-Matis, regional ZUS spokesman in Lower Silesia:
It is a law which ZUS may apply and applies only in extreme cases and after finding exceptional negligence, which consequently leads to negative consequences for the persons performing the contract. ZUS may apply for a fine to the court and it is the court that finally decides on the imposition of this penalty, taking into account whether there was a high social harmfulness of a given action or omission.
Penalties for not registering a specific work contract with ZUS are real. Therefore, it is worth making sure that the application for a specific task is sent on time, the application itself is filled in accurately, and the data contained therein are true. It is worth remembering that registering a specific task contract with the Social Insurance Institution (ZUS) does not entail an obligation to contribute to it, in this matter everything remains unchanged.