Insurance title code for the re-hired employee

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It often happens that employees - especially those employed under civil law contracts - do not have continuity of contracts, i.e. there are breaks between successive contracts. In such cases, when submitting settlement declarations, a question arises about the insurance title code in ZUS RCA for the re-employed employee.

Application declarations

A person employed under a contract of employment (employee) is obligatorily subject to all social and health insurance in ZUS. Such a person is reported on the ZUS ZUA form with the code 0110xx. On the other hand, persons employed on the basis of a mandate contract are subject to: social insurance (the sickness contribution is voluntary) and health or only health insurance. Such persons are reported with the code 0411 on the ZUS ZUA or ZUS ZZA form.

What happens when the contract is continued?

If there is not a single day of break between subsequent contracts, there is no need to deregister the employee or contractor and re-register them for insurance.

Example 1.

Anna's first employment contract lasted from January 2 to January 31, and the next one was concluded on February 1 for an indefinite period. It was reported to ZUS ZUA with the title code 01 10 and the date 2 February. There is not a single day of break between subsequent contracts, so after the expiry of the first contract, there is no need to deregister and re-register the contractor with ZUS.

When there is a break between contracts

However, when there is at least one day of break between the contracts, in this situation, after the end of one contract, such a person should be deregistered from insurance on the ZUS ZWUA form. After concluding another contract, it must be re-registered for insurance on the ZUS ZUA or ZZA form.

Example 2.

Mr. Karol's first contract lasted from December 1 to December 31, 2020, and the next one from January 5 to January 31, 2021. The contractor is subject only to health insurance. Therefore, the following declaration declarations were submitted:

  1. ZUS ZZA with the application date on December 1, 2020;
  2. ZUS ZWUA with the date of deregistration on January 1, 2021;
  3. ZUS ZZA with the registration date on January 5, 2021;
  4. ZUS ZWUA with the date of deregistration on February 1, 2021.

Insurance title code after termination of employment

If, in the following months after the month of termination of employment, an employee is paid the remuneration constituting the basis for the calculation of employment contributions, the employee must be paid for and submitted to ZUS a monthly personal report ZUS RCA / RZA with the insurance code code 30 00 xx. It indicates the person for whom the premiums or due benefits should be settled and paid in the settlement documents submitted not earlier than for the next month after the end of the insurance entitlement.

However, in a situation where the amount will be paid after the termination of employment, but in the month in which a given person was still subject to insurance due to this employment, it should be submitted to ZUS RCA with the code 01 10 xx / 04 11 xx or RZA with the code 04 11 in depending on which insurance it was applied for.

Example 3.

Mr. Adam's employment contract ended in December - he was deregistered from December 18, 2020, while the salary for December was paid to him in January. This means that in ZUS RCA for January you should enter the code 30 00 xx and contributions calculated from the December payment.

Example 4.

The mandate contract with Mrs. Jadwiga ended on December 10, 2020. Ms. Jadwiga only paid the health insurance contribution because she is employed under a contract of employment with another employer. She received the payment for the order in question on December 20. This means that in ZUS RZA for December you should enter the code 04 11 xx and contributions calculated on the payment made in December.

Insurance title code for a re-hired employee

A person employed on the basis of an employment contract in the ZUS RCA monthly report is mainly shown with the code 01 10 xx, and if the payment occurs in the following months after the month of termination of employment - then with the code 30 00 xx. However, what if an employee has been re-hired? In such a situation, it is possible that it will be listed in two reports with two codes. Start a free 30-day trial period with no strings attached!

Example 5.

On December 5, 2020, the employment contract with Mr. Janusz was terminated. The wages due for these few working days were paid to him on January 8, 2021. Mr. Janusz will be re-employed on the basis of an employment contract from January 16, 2021. The wages for January will not be paid until February. In such a situation, the employer should show Mr. Janusz in January in two ZUS RCA reports:

  • in the first - with the insurance code 30 00 xx and contributions calculated on the salary paid under the employment contract, which was terminated in December;
  • in the second - with the insurance title code 01 10 xx and zero basis for the assessment of insurance premiums and premiums, because in January Mr. Janusz will not receive any contributed remuneration under the second employment contract.

Example 6.

Ms Weronika's employment contract was terminated on December 10. After a week, she was re-employed on the basis of an employment contract. The salary for December was paid in January. In such a situation, the employer should identify Ms Weronika in January in two ZUS RCA reports:

  • in the first - with the insurance code 30 00 xx and contributions calculated on the salary paid under the employment contract, which was terminated in December;
  • in second - with insurance code 01 10 xx and premiums calculated on the salary under the second contract.

Example 7.

Ms Olga's employment contract was terminated on February 10. It was continued, i.e. a new contract was signed on February 11. The salary for February was paid at the end of the month. In such a situation, the employer should show Ms. Olga in February in one ZUS RCA report with the insurance title code 01 10 xx and contributions calculated on the remuneration under two contracts.

It often happens that a person employed under a mandate contract will be employed under an employment contract after some time; then, depending on the date of payment, the RCA / RZA report may be shown with the code 04 11 xx. However, due to the commencement of the contract, it will be necessary to prepare an RCA report with the code 01 10 xx.

Example 8.

Mr. Wiktor's contract was bound on January 10. For her, he received a salary on February 10 and was reported for social and health contributions. Mr. Wiktor will be re-employed under a contract of employment from February 8; the first salary will be paid in March. In such a situation, the employer should indicate Mr. Wiktor in February in two ZUS RCA reports:

  • in the first - with the insurance code 30 00 and premiums calculated on the salary paid under the mandate contract, which was terminated in January;
  • in the second - with the insurance title code 01 10 and zero assessment bases for insurance premiums and premiums.

Example 9.

Agreement Karolina's order was dissolved on January 12. On that account, she received a salary in January and was reported for social and health contributions. An employment contract was signed with Ms Karolina on January 11; the first salary under this contract was paid in January. In such a situation, the employer should identify Ms Karolina in January in two ZUS RCA reports:

  • in the first - with insurance code 04 11 xx and premiums calculated on the salary paid under the mandate contract;
  • in the second - with the insurance code 01 10 xx and contributions calculated on the salary specified in the employment contract.

When preparing settlement declarations, the correct insurance title code should be selected in the RCA and RZA reports. In the event of a re-employment of an employee, this operation may turn out to be complicated. Therefore, you need to know the rules for using the code 30 00 xx.