What rights and obligations does the ZUS payer have?


Each entrepreneur registered as a payer of ZUS contributions has a number of rights and obligations. The most important duties undoubtedly include: timely application for insurance, payment of obligatory ZUS contributions to the appropriate accounts, accurate calculation of the insurance rate. And what rights does an entrepreneur acquire when he becomes a contribution payer?

Entrepreneur as a contribution payer

How to become a contribution payer? If a future entrepreneur decides that he would like to start a business, he is obliged to submit the CEIDG-1 form. In such a case, the registration authority (city office or commune) is obliged to send the ZUS ZFA form (form reporting / changing the data of the contribution payer) to the competent body of the Social Insurance Institution (ZUS). Thanks to this, the payer is not obliged to submit the form on his own and visit the appropriate seat of the Social Insurance Institution due to the place of business. Similarly, if the payer wants to make changes to the insurance, then he also first reports these changes to the registration authority, and the city office or commune sends its own information to the Social Insurance Institution.

Insurance of himself and his employees by the contribution payer

If the payer wants to register himself and his employees for insurance, he / she submits forms ZUS ZUA or ZUS ZZA at the appropriate ZUS branch. This must be done within 7 days of the insurance obligation. The insured person may register their family members for health insurance, if they do not have any other entitlement to this insurance. The contribution payer also has 7 days from the obligation to do so, then he submits the ZUS ZCNA form at the request of the person concerned. The payer is obliged to notify the appropriate ZUS branch of any changes that have occurred in relation to the insured.

Settlements - obligation of the contribution payer

The entrepreneur is obliged to settle contributions by submitting a ZUS DRA declaration. He does not have to submit this declaration every month if he has insured himself on the minimum basis. It does not matter whether the contributions are preferential or basic minimum. After submitting the first declaration, which shows contributions in full, the entrepreneur has the right to take advantage of the exemption from the monthly settlement by submitting the DRA declaration. If there are any changes during the next month, the payer is obliged to submit another declaration in the next month.

An entrepreneur who pays only himself is obliged to settle accounts by the 10th day of the following month. However, if he has reported employees for insurance, he / she submits the ZUS DRA form and personal monthly reports by the 15th day of the following month, depending on:

  1. ZUS RZA - for employees registered for health insurance only,

  2. ZUS RCA - for employees registered for both social and health insurance,

  3. ZUS RSA - if benefits were paid in a month or there were interruptions in paying contributions.

Example 1.

The entrepreneur submitted a settlement declaration at the beginning of the month. He did not re-submit it every month because he did not change the amount of contributions. What if I get sick? If the contribution payer falls ill, he will be obliged to submit such a declaration to the Social Insurance Institution.

Contribution payer - deregistration

If the entrepreneur decides to terminate his business activity, he shall again report the CEIDG-1 form to the appropriate registration authority. Thus, the city office or the commune informs the Social Insurance Institution on their own, which issues the ZUS ZWPA form on the basis of the CEIDG-1 application. The entrepreneur is obliged to deregister himself and the persons he registered for insurance within seven days from the termination of the insurance title. He does this by submitting a ZUS ZWUA form, if he has registered his family for health insurance, he will deregister them on the ZUS ZCNA form.

What rights does the contribution payer have?

ZUS entitles payers to access the payer's account and provides information on insurance and benefits, obligatory contributions and payments, persons registered for insurance and data that is stored on an individual ZUS account.

The entrepreneur has the right to apply to ZUS for documents confirming:

  1. subject to social insurance,

  2. the basis for calculating contributions to social security, health insurance, the Labor Fund and the Guaranteed Employee Benefits Fund,

  3. registering family members for health insurance,

  4. non-arrears in the payment of contributions.

If the contribution payer has doubts as to the obligation to pay social insurance or being subject to it, he may apply to ZUS for a paid individual interpretation in this specific case.

Facilities for the contribution payer - Electronic Services Platform, ePłatnik

The Social Insurance Institution launched the Electronic Platform of Public Administration Services to improve the process of providing information on social insurance. If the entrepreneur decides to create a trusted ePUAP profile or has a qualified certificate on the Electronic Services Platform, he has the right to use the ePłatnik application. ePłatnik enables entrepreneurs to pay premiums as well as create and send insurance documents.