The most common mistakes in filling in the ZUS application and settlement documents

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Documentation submitted to ZUS often has to be corrected. Incorrect entries in the accounts of payers and the insured at ZUS make it necessary to submit correction sets of previously submitted documents.

The contribution payer is obliged to submit a correction of the settlement documents in each case,

in which it is necessary to correct the data. It may be confirmed by the contribution payer on his own or by the Social Insurance Institution. The most common mistakes and ways to correct them are presented below.

Errors in filling in the insurance application documents

The basic obligation when employing an employee is to report him / her to insurance on the ZUS ZUA or ZUS ZZA form, if he is only obligatorily subject to health insurance (e.g. contractor). Such notification must be made within 7 days from the date of the insurance obligation. A common mistake made by employers - contribution payers - is to submit billing documents for an employee without prior notification to insurance. In such a situation, settlement documents for persons who have not been registered for insurance will be recognized by ZUS as incorrect, and the contributions for the insured will not be properly accounted for.

The application documents may also contain errors in the data of the contribution payer or in the data of the insured person. Such errors should be corrected immediately.

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Correction of the data of the contribution payer in the document ZUS ZUA / ZUS ZZA

In the event of a mistake in filling in the identification data of the contribution payer listed in section II of the application document, the correctly completed document should be re-submitted. The error should be corrected before submitting the first billing document for the employee, otherwise the billing will be incorrect.

Correction of the insured person's data in the document ZUS ZUA / ZUS ZZA

The identification data of the insured person is:

  • PESEL number,

  • last name,

  • first name,

  • date of birth,

  • series and number of the identity document.

In case of a mistake in filling in the identification data of the insured person, it is necessary to submit a separate document correcting the data of ZUS ZIUA.

If the contribution payer has not managed to correct the insured person's data before submitting the settlement documents, then apart from the ZUS ZIUA form, he is obliged to submit a correct report to ZUS along with the ZUS DRA settlement declaration with the next ID number.

Application with incorrect title code for insurance

If an incorrect insurance title code was provided in the insurance application document ZUS ZUA or ZUS ZZA, it is necessary to deregister the insured on the ZUS ZWUA form. The form should contain the code of the title to the insurance with which the insured person was previously reported. Then, the insured must be registered again on the ZUS ZUA / ZUS ZZA form.

Failure to deregister the insured's family members reported for health insurance

A person covered by health insurance has the right to report family members to this insurance on a ZUS ZCNA form. In a situation where a person registered for health insurance as a family member obtains a different title for health insurance or loses the status of a family member, such a person must be deregistered from health insurance. Deregistration is also made on the ZUS ZCNA form. If the insured fails to inform the contribution payer about the need to deregister the reported persons, complications arise in ZUS settlements, and above all in confirming the right to health insurance. Therefore, insured persons - employees, should each time inform the contribution payer about the need to deregister the reported family members.

The obligation to deregister family members reported for health insurance also occurs when the employee's insurance title ends (e.g. termination of the employment contract), which results in the loss of the right to healthcare benefits.

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No reports for reported insured persons

It may happen that no reports for all insured persons appear in the billing set. This situation occurs most often when remuneration is paid by the 10th day of the following month. People who were employed in a given month should be included in reports with zero contribution basis, but often payers do not indicate such people at all. Such a procedure is incorrect, because the employed person, despite not receiving remuneration on which contributions could be calculated, is a person registered for insurance and must be included in reports with zero bases.

In such a case, a corrective set should be submitted with a consecutive ID number, in which all insured persons will be listed on the reports.