Correcting settlement documents for ZUS - examples

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Every employer is obliged to make monthly settlements with ZUS. For this purpose, billing declarations must be created. However, there are situations when after submitting the declaration to ZUS there is a change, e.g. in the amount of the employee's remuneration or in the amount of ZUS contributions. Then it is necessary to correct the settlement documents for ZUS. How can this be done? We present examples.

Settlement declarations

Among the forms submitted to ZUS, we distinguish:

  • ZUS DRA settlement declaration, which is used to settle contributions and benefits paid by the payer in a given month;
  • personal monthly reports:
    • ZUS RCA - contains information on calculated contributions and paid benefits (it is created for each person who, apart from health insurance, is also subject to other insurance);
    • ZUS RZA - includes due contributions for health insurance (applies to people who are subject only to this insurance);
    • ZUS RSA - contains information on breaks in the payment of contributions and paid benefits.

An entrepreneur who does not employ any employees submits only the ZUS DRA settlement declaration to ZUS. The set of documents should be submitted to ZUS by:

  • On the 5th day of the following month - budgetary units, budgetary establishments and auxiliary farms;
  • On the 10th day of the following month - persons paying contributions only for themselves;
  • On the 15th day of the following month - other payers (Article 46 (1-3) of the Law on lease).

Correcting billing documents

It may happen that for various reasons it is necessary to correct the settlement documents submitted to ZUS. The employer has time to submit the corrections:

  • up to 7 days from finding irregularities yourself or from receiving a notification of irregularities from ZUS;
  • up to 7 days from the validation of the decision on irregularities identified by the Social Insurance Institution;
  • up to 30 days from the receipt of the inspection report from the Social Insurance Institution (Article 41 (7a) and (7b) of the law on sus).

Failure to meet the deadlines may result in a fine of up to PLN 5,000. Correcting the billing documents consists in submitting a new document containing correct information. When we correct the personal report, it is also necessary to provide the corrected ZUS DRA declaration for all insured persons, including those who were correctly presented in the previous declaration.

If the correction concerns only the ZUS DRA declaration, only the correction of this document should be submitted to ZUS, without the name reports for the insured (Article 47 (3a) of the law on sus).

Example 1.

Ms. Monika was employed on February 1, 2020. On March 5, 2020, she handed the employer a sick leave due to pregnancy.In connection with the above, ZUS decided to inspect Ms Monika's contract and considered it to be apparent. The employer is obliged to deregister Ms. Monika from insurance on the date on which she was reported to them (ZUS ZWUA) and it is necessary to correct the settlement documents in which Ms. Monika was shown by resetting the amount of contributions in the personal reports of ZUS RCA and ZUS RSA (for months in which she was on sick leave). The corrected ZUS DRA declaration should be attached to the corrections of name reports for Ms. Monika.

Example 2.

Mr. Wojciech works in the company X under the contract of mandate. In March 2020, a ZUS inspection took place, as a result of which Mr. Wojciech's contract was considered a contract of employment. The employer is obliged to:

  • deregister from ZUS with the current insurance code on the date of conclusion of the contract: an order recognized by ZUS as an employment contract and re-report to ZUS with the correct code (01 10 X X),
  • adjust the employee's remuneration in connection with the change in paid contributions and advance income tax,
  • it is also necessary to correct the billing documents for the months when the employee was incorrectly registered for insurance.

If the employee was subject only to health insurance, for these months, a correction should be made to the ZUS RZA name reports, in which "0.00" should be entered as the basis for the contribution amount. Additionally, ZUS RCA and ZUS RSA declarations should be created (in the event of a benefit interruption) and the correct insurance code 01 10 X X and contributions calculated on the salary should be indicated in them. The ZUS DRA correction should be attached to name reports.
If the employee, apart from health insurance, was also subject to other insurance, it is necessary to correct the settlement documents provided for him / her with personal reports and ZUS DRA declarations.
In connection with the calculation of contributions from the remuneration of Mr. Wojciech, there will be an underpayment in ZUS, which should be compensated. Start a free 30-day trial period with no strings attached!

Example 3.

In January 2020, Ms Agnieszka had an accident at work and, therefore, was on sick leave from 8 to 28 January 2020. However, the accident was found after the payment of sick pay in February and the submission of settlement documents for February to ZUS in March. After adjusting Ms Agnieszka's salary, the employer must also:

  • correct the ZUS RSA personal report for February, which shows the sick pay paid for January. Enter:
    • employee insurance title code;
    • benefit / break code “314”;
    • the period for which the accident insurance benefit was paid;
    • the number of benefit days;
    • the amount of salary from sickness insurance that the employee received earlier;
  • correct the personal ZUS RCA report for Mrs. Agnieszka, sickness benefit, unlike sick pay, does not form part of the health insurance basis;
  • correct the ZUS DRA declaration, in which the amount of the health insurance contribution and the benefit part will change.

These 3 corrected documents should be submitted to the Social Insurance Institution (ZUS).

Example 4.

Mrs. Iwona runs a sole proprietorship. On December 13, 2020, she gave birth to a child. Despite submitting the relevant documents to the Social Insurance Institution (ZUS) in order to receive the maternity allowance, she received the decision on granting it only at the end of January 2021. Therefore, the ZUS DRA declaration for December was submitted and paid in full. After receiving a decision from ZUS on granting maternity allowance from December 13, 2020, Ms Iwona created a correction of the ZUS DRA settlement declaration for December, showing in it proportionally calculated social contributions until the day of childbirth and a health insurance contribution in full amount. The correction of the ZUS DRA declaration is the only document that Ms Iwona submits, she does not report other people to the insurance because she does not employ any employees, therefore she does not submit additional personal reports.

Example 5.

For February 2020, the employer provided ZUS with a set of settlement documents in which he settled 57 insured persons. After handing over the documents, he adjusted the salary of one employee paid in February. Therefore, the employer must correct the name report for this employee and the ZUS DRA declaration for all employees. The employer must submit the correction of the name report together with ZUS DRA to ZUS.

Example 6.

On February 20, 2020, Mr. Michał terminated the employment contract and received his last salary in March. He signed a new contract with the same employer on March 29, 2020, for which he received remuneration only in April. The employer for March should show two personal ZUS RCA reports for Mr. Michał - one with the code 30 00 X X, and the other with the code 01 10 X X. It turned out that the employer made a mistake in the ZUS RCA report with the code 30 00 X X. Therefore, he must correct this one name report and submit it to ZUS along with the ZUS DRA declaration with all employees listed.

Example 7.

For February 2020, the employer incorrectly accounted for contributions to the Labor Fund and the Guaranteed Employee Benefits Fund. He corrected only the ZUS DRA declaration, because only it shows these contributions and he submitted the correction of this document to ZUS.

Correcting settlement documents - effects

Correcting billing documents may result in an overpayment or underpayment on the payer's account at ZUS. In the event of underpayment, it is necessary to pay it as soon as possible together with interest for late payment. To calculate the amount of interest, it is worth using the calculator available on the ZUS website. Importantly, if the amount of interest does not exceed PLN 6.60, the interest will be automatically canceled.

If an overpayment occurs:

  • it is credited towards outstanding or current receivables, and if there are none - future receivables;
  • the payer may submit an application to ZUS for the reimbursement of overpaid contributions.