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Control of the performance of tasks in the field of social insurance

The control of the performance of tasks in the field of social insurance by contribution payers is regulated by the Act on the social insurance system and the Regulation of the Council of Ministers on detailed rules and procedures for carrying out inspections of contribution payers. The control of the performance of tasks in the field of social insurance is carried out by ZUS control inspectors, on the order of the Chief Inspector of Control of the Social Insurance Institution or voivodship control inspectors authorized by him.

The scope of the inspection and its commencement

The control of the performance of tasks in the field of social insurance, in the part concerning the material scope of the control, has been regulated by Article 86 para. 2 of the Act on the social insurance system and includes:

reporting to social insurance,
the correctness and accuracy of the calculation, deduction and payment of contributions and other contributions and payments to which ZUS is obliged to collect (health insurance, Labor Fund and Fund of Guaranteed Employee Benefits),
determining entitlement to social insurance benefits and paying these benefits as well as making settlements on this account,
correct and timely preparation of applications for retirement benefits
and disability benefits,
issuing certificates or reporting data for social security purposes,
visual inspection of the assets of contribution payers in arrears with payment of contributions.

ZUS cannot carry out inspections at the same time as another authority. Determining whether there is another control in the company facilitates the keeping of the control book, which must be kept by each payer and kept at the company's headquarters - along with control protocols and authorizations.

Before commencing an inspection, ZUS notifies the entrepreneur about this fact. The obligation to announce the inspection results from Art. 79 sec. 1 of the Act on the freedom of economic activity. The inspection shall be initiated not earlier than after 7 days and not later than within 30 days from the date of delivery of the notification about the intention to initiate the inspection. If the inspection is not initiated within 30 days from the date of delivery of the notification, another notification is required to commence the inspection. It is possible that, upon the payer's written request, the inspection may be initiated within the statutory 7 days.

Notification of the intention to initiate an inspection is not made when:

the payer is not at the place of residence / registration, which is the seat of the company (place of business),
delivery of letters to the given addresses was unsuccessful or was difficult.
its conduct is justified by a direct threat to life, health or the environment
its conduct is necessary to prevent the commission of a crime or misdemeanor.

Control of the performance of tasks in the field of social insurance and its course

Before the inspection activities are undertaken, the ZUS inspector is obliged to present the official ID card, as well as the document authorizing him to inspect the given enterprise. He must also inform the payer about his rights and obligations under the Act. This fact is confirmed by the contribution payer with his signature on the notice of initiation of the procedure.

If the contribution payer cannot or does not want to be present during the inspection, it is possible to authorize another person to represent the payer's affairs, and the report drawn up after the inspection must be immediately delivered to the contribution payer.Such situations are quite common due to the fact that fewer and fewer entrepreneurs decide to conduct settlements with the Social Insurance Institution on their own, usually it is an accounting office or a company dealing with the subject of human resources and payroll. Both the contribution payer and the person representing him have the right to actively participate in the conducted control.

Audit of the performance of tasks in the field of social insurance may be carried out at the payer's headquarters or in another place related to the conducted business activity. In the case of an agreement with entities providing services in the field of settlements with the Social Insurance Institution, the inspection may be carried out at the offices of these entities. If the contribution payer fails to provide ZUS inspectors with appropriate conditions to conduct inspections - premises, means of communication and technical means, the inspection of the performance of social insurance tasks may be carried out outside specific locations, namely at a ZUS unit. In this case, the contribution payer is obliged to issue the documents necessary for the inspector, for the time necessary to carry out the inspection, but not longer than 3 weeks. When documents are issued, a protocol is drawn up which must be signed by both parties - the inspector and the contribution payer.

Powers of the ZUS inspector

Pursuant to Art. 87 sec. 1 of the Act on Social Insurance, a ZUS inspector has the right to:

examination of all books, financial and accounting and personal documents as well as other information carriers related to the scope of control,
carrying out an inspection and inventory of the assets of contribution payers in arrears with payment of contributions,
securing the collected evidence,
requests for information to be provided by the contribution payer and the insured,
identification of persons in order to establish their identity, if it is necessary for the purposes of control,
questioning witnesses,
interviewing the contribution payer and the insured, if, due to the lack of or exhaustion of other means of proof, there remained unexplained circumstances relevant to the control procedure.

The inspector also has the right to enter and move around the seat of activity, is not subject to personal inspection, but is obliged to comply with the health and safety regulations in force in the given unit. If there are circumstances that may affect the non-impartiality in the conduct of inspections by a given ZUS inspector, there are provisions that require that he be excluded from the inspection. The inspector is also obliged to keep the information obtained in connection with the performance of his duties confidential, even after finishing his work as a ZUS control inspector.

Completion of the inspection

The control of the performance of tasks in the field of social insurance ends with drawing up a protocol containing the control findings. It should contain, inter alia: designation of the organizational unit of ZUS, ZUS inspector and contribution payer, specification of the scope of the inspection and its duration, description of the findings, as well as the seal and signature of the ZUS inspection inspector. The report is drawn up in two identical copies, and one of them is delivered to the contribution payer. The entrepreneur has the right to submit his objections within 14 days from the date of receipt of the inspection report, indicating the relevant written evidence. The inspector is obliged to consider them, and if necessary - to perform additional control activities.

If, after the inspection, irregularities in the payment of contributions have been found, the payer must submit to the Social Insurance Institution a personal monthly report, correcting and correcting the settlement declaration, within 30 days of receiving the report.