Inspection by the Social Insurance Institution


Controls of payers obliged to pay social security contributions are carried out by ZUS control inspectors. Control of the performance of tasks and obligations in the field of social insurance by contribution payers is carried out with such frequency as to enable the recovery of contributions and benefits paid. However, in the case of contribution payers obliged to pay contributions solely for their own insurance, inspections may be carried out only in justified cases.

If the contribution payer is a micro-entrepreneur, the duration of the inspection in one calendar year may not exceed 12 working days. In the case of a small entrepreneur, it is 18 working days, and in the case of a medium-sized entrepreneur - 24 working days. In the case of other entrepreneurs, the inspection may not last longer than 48 business days. The above-mentioned control time limitations at contribution payers do not apply, inter alia, to: in a situation where the inspection is necessary to prevent the commission of a crime or misdemeanor by the contribution payer. An inspection is initiated by an appropriate ZUS inspector after presenting the identity card and delivering the authorization to conduct the inspection. In the absence of the entrepreneur, the inspection may be initiated upon presentation of the above-mentioned documents to a person authorized to represent or manage the contribution payer's affairs. A protocol is prepared for all activities and is immediately delivered to the contribution payer. The entrepreneur present during the inspection (as well as the person indicated by him) has the right to participate in the inspection activities. The entrepreneur should be notified about the place and date of taking evidence from witnesses' testimonies or inspection in a manner enabling him to participate in the taking of this evidence. If the immediate commencement of the inspection is justified and the entrepreneur is absent, then it is not necessary to notify the payer of the evidence provided. Such absence is recorded in the inspection report.

The scope of the entrepreneur's control by ZUS includes in particular: reporting to social security, correctness and reliability of calculating, deducting and paying contributions, determining entitlements to social security benefits and paying these benefits, and making settlements in this respect, correct and timely preparation of applications for retirement benefits. and disability pensions, issuing certificates or reporting data for social security purposes, and inspecting the assets of contribution payers in arrears with payment of contributions. Inspectors are also authorized to check other payments that ZUS is obliged to collect.

During the inspection, ZUS inspectors may examine all books, financial, accounting and personal documents as well as other information carriers related to the scope of the inspection. They also perform a visual inspection and inventory of the assets of entrepreneurs who are in arrears with payment of contributions. They secure the collected evidence and may request information, identification of persons in order to establish their identity and questioning witnesses and the contribution payer.

Control activities are carried out at the entrepreneur's seat and in the places where he conducts his business. They may also be performed outside the above-mentioned places, if the contribution payer has not provided appropriate conditions for the inspection or if the nature of the activity requires it.

The control inspector of the Social Insurance Institution (ZUS) is entitled to enter and move around the payer's premises, is not subject to personal inspection, if provided for in the company's regulations, but must comply with health and safety regulations.