Rules for reporting employees and contractors to ZUS

• Employees who will be employed under an employment contract are obligatorily covered by all types of insurance: retirement, disability, sickness, accident and health insurance. When hiring an employee, the employer is obliged to report to social insurance on the ZUS ZUA form with the insurance title code 0110 00. This must be done within 7 days of employment.
We can distinguish ZUS contributions on the employee’s side, which are deducted from the gross amount of remuneration and amount to 22.71%, and ZUS contributions for the employee payable on the employer’s side, which usually amount to 20.61%. It all depends on the percentage of the accident insurance contribution and FP, which may not occur in some situations. Contributions are also calculated on the gross amount of remuneration and are an additional cost of the employer.

Each person with whom the employment contract has been terminated is subject to deregistration from social insurance on the ZUS ZWUA document within 7 days from the date of this fact.

• When employing a person on the basis of a mandate contract, it should be remembered that he is obligatorily subject to social insurance, ie: retirement pension, disability pension, accident and health insurance. In this case, health insurance is voluntary and the contractor may join it only upon a request submitted by him. In connection with the above, the principal is obliged to report the contractor to ZUS within 7 days from the date of the insurance obligation with the code 041100 on the documents:
• ZUS ZUA, when the contractor is covered by the social and health insurance obligation,
• ZUS ZZA, when the contractor is only covered by the health obligation (this is the case in the case of confluence of insurance titles).

• Secondary school students or students up to the age of 26 are not subject to social and health insurance. Also in a situation where the contractor performs a free contract of mandate, such a contract does not create an obligation to social and health insurance. As a result, there are no grounds for reporting such persons to the aforementioned insurances in ZUS and for paying contributions.
• A person performing a mandate contract concluded with their own employer for insurance purposes at ZUS is treated as an employee. This means that under the concluded contract, the mandate is reported to the Social Insurance Institution (ZUS) with the insurance title code 0110 00.