ZUS control, what does it look like and how to prepare for it?

An entrepreneur running a sole proprietorship may meet not only a tax inspection relating to tax issues, but also an inspection by the Social Insurance Institution. The ZUS control assumed the assessment of the reliability and correctness of the fulfillment of tasks and obligations in the field of social insurance by contribution payers.

Detailed control may be subject to:

• just reporting to social insurance;

• the correctness and accuracy of the calculation, deduction and payment of contributions by the paying entrepreneur;

• determining entitlements to social insurance benefits and the payment of these benefits as well as making settlements on this account;

• correct and timely preparation of applications for retirement and disability benefits;

• issuing certificates or reporting data for social security purposes - also current data update;

• visual inspection of the assets of contribution payers in arrears with payment of contributions.

Commencement of control

ZUS inspection begins with the delivery of a notification about the intention to initiate an inspection. After the information on the planned inspection is delivered, ZUS may start it after 7 days at the earliest, but not later than after 30 days. If the Inspectors do not appear within the prescribed period, they are obliged to notify again and meet the statutory deadlines to start the inspection.

The notification should indicate, first of all, what is the scope of the control, its expected duration and who are the controllers and whom they control

Providing conditions for controlling

Inspections are carried out by inspectors delegated by ZUS or by ZUS employees who are not Inspectors, provided that they have an authorization.The entrepreneur may admit the inspecting persons at the place of business or he may consent (in writing) to carry out inspections at the premises of ZUS.

During the inspection activities, the Inspectors may interview witnesses, e.g. former employees. In this regard, activities are usually performed in a ZUS unit.

As a contribution payer, the entrepreneur is obliged to:

• provide access to all documents and other information carriers related to the scope of the inspection (inspection book, authorizations, inspection reports, other documentation),

• make available assets for inspection,

• prepare and issue copies of documents related to the scope of control,

• provide the necessary conditions for carrying out control activities,

• provide explanations on issues related to the scope of control,

• provide translations of documentation prepared in a foreign language into Polish.

Obligation to keep documentation

The control by the Social Insurance Institution usually covers the period not longer than the previous 5 years. The entrepreneur should therefore remember to store documentation related to settlements with ZUS and individual employees. Documents such as ZUS DRA declarations and monthly reports such as ZUS RCA, ZUS RZA, ZUS RSA should be kept for at least 5 years. On the other hand, employee documentation is kept for 50 years from the date of termination of the work of a given employee. This documentation includes payrolls, payroll cards or contracts of mandate against which insurance premiums were paid. It is also worth keeping payment documents that will confirm the payment of ZUS contributions. They can be, among others transfer confirmations, bank statements or other payment confirmations.

How long can the control from ZUS last?

The duration of the inspection depends on the size of the examined enterprise. In a given year, the inspection by the Social Insurance Institution of the entrepreneur as a contribution payer should not exceed the following deadlines:

• 12 working days for micro-entrepreneurs,

• 18 working days for small entrepreneurs,

• 24 working days for medium-sized enterprises,

• 48 working days with other entrepreneurs.

Establishing the control results

Upon completion of the control by ZUS, an inspection report must be drawn up, specifying, in addition to the data of the payer and the controlling unit:

• the scope of control,

• duration of control activities,

• description of the inspection findings, including the legal grounds,

• presentation of evidence,

• instruction on the right to submit reservations,

• stamp and signature of the inspector / inspectors of the Social Insurance Institution (ZUS),

• information on the entry in the control book.

The report is drawn up in two copies, one of which is received by the inspected entrepreneur. The date on which the report is received by him shall be deemed to be the day of closing the inspection.

Reference to inspection results

An entrepreneur who does not agree with the result of the control presented in the protocol has the possibility to express his reservations. The deadline for submitting an objection in writing expires on the 14th day from the date of receipt of the report. The inspector from ZUS is obliged to consider the objection raised and undertake explanatory activities. He informs the entrepreneur in writing about what these activities will be.

Deadline for submitting corrections

Within 30 days from the date of receipt of the report, the entrepreneur who agrees with the result of the inspection is required to submit corrective documents or those in which deficiencies were found.

If the entrepreneur fails to comply with the obligations of corrections imposed by the ZUS inspector, the entrepreneur issues a decision within one or two months. After it becomes final, the entrepreneur is obliged to make appropriate corrections within the next 30 days.

Self-employed premium payers who only pay contributions for their own insurance are usually “safe”. As a rule, ZUS does not initiate control proceedings against them because the cases are clarified on an ongoing basis. However, entrepreneurs hiring employees must be prepared that ZUS may control them. That is why it is so important, for example, to store relevant documents that may help entrepreneurs in clarifying settlements with ZUS.