Employee disability and providing information to ZUS

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When hiring employees, an appropriate ZUS ZUA application is submitted to ZUS, in which the insurance code is provided. One of the numbers in this code indicates the degree of disability of the person. Does the employee's disability acquired in the course of employment require correction of the ZUS ZUA notification?

ZUS ZUA application

After hiring an employee, the employer is obliged to report the employee to the compulsory social and health insurance. This is done on the form of ZUS ZUA. The data to be provided with such a notification are specified in Art. 36 sec. 10 of the Act on the Social Insurance System, that is:

  • employee identification data;
  • employee's registration data;
  • employee's address details;
  • information on the established or undefined entitlement to a retirement or disability pension;
  • insurance title;
  • occupation;
  • information about the degree of disability of the employee.

The insurance title code consists of 6 characters that mean:

  1. basic entity with the extension (4 characters) - in the case of an employment contract it is 01 10;
  2. established or undefined entitlement to old-age or disability pension (1 character);
  3. degree of disability (1 sign).

Information about the degree of disability (or not) is provided using the code:

  • 0 - a person without a certificate of disability / a person who has a certificate but has not submitted it to the contribution payer;
  • 1 - a person who has submitted to the contribution payer a certificate of mild disability;
  • 2 - a person who has submitted to the contribution payer a certificate of moderate disability;
  • 3 - a person who has submitted to the contribution payer a certificate of significant disability;
  • 4 - a person who has submitted to the payer a certificate of disability issued to persons up to 16 years of age.

Example 1.

An employment contract was signed with Mr. Jan, who does not have a degree of disability and is not entitled to an old-age or disability pension. The applications were made on the form ZUS ZUA with the code 01 10 00.

Example 2.

The employment contract was signed with Ms Monika, who has a moderate degree of disability (she presented the employer with the decision) and is not entitled to a retirement pension / disability pension. The applications were made on the form ZUS ZUA with the code 01 10 02.

Employee disability and change of application

If, during the employment relationship, the employee obtains a disability certificate and provides the employer with this information, the employer is obliged to inform the Social Insurance Institution about it. The insurance title code is changed, of which ZUS is notified by deregistering a given person and re-applying for insurance with correct data. When changing the code, you should therefore:

  • deregister an employee from insurance on the ZUS ZWUA form with the current insurance title code;
  • re-report it to them on the ZUS ZUA form with the new insurance title code, already containing information about the employee's degree of disability.

It is important to establish the date on which the code should be changed. Here, in accordance with Art. 2a paragraph. 1 of the Act on Vocational and Social Rehabilitation, a disabled person is included in the employment status of disabled persons from the date of presenting the employer with a certificate confirming the disability. Therefore, according to this provision, the change of the insurance title code should be made from the date on which the employer received information about the decision from the employee. In this case, however, ZUS indicates that changes in the code of the insurance title regarding the degree of disability must be made on the day following the day on which the payer received the relevant decision from the insured.

Example 3.

Mr. Jan does not have a certified disability degree or the right to a retirement pension or disability pension. Therefore, he was submitted to ZUS insurance with the ZUS ZUA form with the insurance title code 01 10 00.On October 14, 2021, the employee submitted a mild disability certificate to the workplace. Therefore, you should:

  • deregister an employee from insurance from October 15, 2021 on the ZUS ZWUA form, with the insurance title code 01 10 00, and then
  • report it again for insurance from October 15, 2021 on the ZUS ZUA form, with the insurance title code 01 10 01.

Example 4.

Ms Monika has a moderate degree of disability, is not entitled to an old-age or disability pension. Therefore, she was submitted to ZUS insurance with the ZUS ZUA form with the insurance title code 01 10 02. On September 30, 2021, the employee submitted a certificate of significant disability at the workplace. Therefore, you should:

  • deregister an employee from insurance from October 1, 2021 on the ZUS ZWUA form, with the insurance title code 01 10 02, and then
  • report it again for insurance from October 1, 2021 on the ZUS ZUA form, with the insurance title code 01 10 03.

In some cases, ZUS also allows the possibility of changing the insurance title code from the first day of the following month after the month in which the employer received the information from the employee.

Example 5.

Mr. Karol does not have a certificate of the degree of disability or the right to an old-age or disability pension. Therefore, he was submitted to ZUS insurance with the insurance title code 01 10 00 on the ZUS ZUA form. On September 20, 2021, the employee submitted a certificate of significant disability to the workplace. Therefore, you should:

  • deregister an employee from insurance from October 1, 2021 on the ZUS ZWUA form, with the insurance title code 01 10 00, and then
  • submit it again for insurance from October 1, 2021 on the ZUS ZUA form, with the insurance title code 01 10 03.

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Code change and settlement declarations

Importantly, if the employer receives a decision from the employee during the month, then after changing the insurance title code in the settlement documents submitted for that month, the employee must be shown in two name reports. In each of them, for the premium amounts due, calculated from the base determined in proportion to the number of days of being subject to a given insurance title code.

Example 6.

Mr. Jan from example 3 will receive a remuneration of PLN 3,000 at the end of October 2021. In the settlement documents prepared for October 2021, it will be indicated in two ZUS RCA reports:

  • in one - with the insurance title code 01 10 00, charging him with:

    • social insurance contributions from the calculation base in the amount of PLN 1,400 (PLN 3,000: 30 days of October × 14 days of October);
    • basic health contribution in the amount of PLN 1,208.06 (PLN 1,400 - PLN 191.94, where PLN 191.94 is social contributions financed from the employee's resources, calculated from the base PLN 1,400);
  • in the next - with the insurance title code 01 10 01, charging him with:

    • social contributions from the calculation base in the amount of PLN 1,600 (i.e. PLN 3,000: 30 days of October × 16 days of October);
    • basic health contribution in the amount of PLN 1,380.64 (i.e. PLN 1,380.64 - PLN 124.26, where the amount of PLN 124.26 is social contributions financed from the employee's funds, calculated from the base PLN 1,600).

If the re-registration was made from the first day of the month, then the employer will avoid the need to indicate the employee in two blocks of the ZUS RCA report.

Example 7.

Mr. Karol from example 5 will receive a remuneration of PLN 6,000 in October.In the settlement documents prepared for October 2021, it will be shown in one ZUS RCA report with the insurance title code 01 10 03, charging it with:

  • social insurance contributions from the calculation base in the amount of PLN 6,000;
  • basic health contribution in the amount of PLN 5177.40 (PLN 6,000 - PLN 822.60, where PLN 822.60 is social contributions financed from the employee's resources, calculated from the base PLN 6,000).

To sum up - an employee who has received a disability certificate and transferred it to the employer must be registered with the Social Insurance Institution (ZUS). This is done by submitting the relevant declaration declarations; it must be remembered that in the settlement declaration, an employee may be shown in two reports.

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