Annual information on social security contributions for an employee

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The employer is obliged to provide the insured with information on the Social Insurance Institution contributions. Therefore, the employee should receive the same data as provided to ZUS in personal monthly reports. Read the article and find out who the annual information on ZUS contributions applies to.

Annual information on social security contributions for an employee

Annual information on ZUS contributions, which the employer is obliged to provide to the employee at least once a year, should be consistent with the information provided to ZUS throughout the year, in monthly personal reports. The information should contain information on contributions transferred to ZUS, with divisions for individual months, but also, importantly, should include a list of benefits paid and remuneration for the period of sickness absence, as well as the types and periods of breaks in paying contributions.

The annual information for the insured person presents settled, not paid data. Which means that it does not matter whether the contribution payer pays them and on what date documents the payments.

Information on ZUS contributions for the insured person may be provided on a monthly basis. However, it is worth noting that the employer is not obliged to do so, and the data is provided only at the employee's request.

For verification purposes, the employer, i.e. the contribution payer, is obliged to provide the insured with this information once a year by February 28 for the previous year. The data must be broken down into individual months. However, employers who provided employees with information on ZUS insurance on a monthly basis do not have to provide additional annual information. In this case, the annual information on ZUS contributions will be provided only at the employee's request.

Form of providing data on contributions

There is no form imposed from above to provide the insured with annual information. There is a downloadable template on the ZUS website, but it is only a suggestion that you can use. Annual information may be provided to the employee in paper or electronic form, however, the latter form is allowed only with the employee's consent.

There is also no specific document template for monthly information, it can be RMUA print or, for example, a pay slip from a computer program, as long as the scope of data contained therein complies with the requirements set out in the Act on the Social Insurance System.

If the employer fails to provide the data

it is the employee who can verify the data using the ZUS Electronic Services Platform or apply directly to the local ZUS organizational unit.