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Informing the Social Security Office about specific-task contracts - a new obligation for the companies

Informing the Social Security Office about specific-task contracts - a new obligation for the companies

29.10.2020

| Katarzyna Rupp

Starting from the 1st of January 2021, a new obligation for companies will come into force. Each company concluding specific-task contracts, that are not subject to social contributions, will be obliged to inform the Social Security Office (ZUS) about this fact.
The information about a particular specific-task contract will have to be submitted to the Social Security Office within seven days from the date of conclusion of the contract.

The aim of this new regulation is to enable the Social Security Administration to verify the existence of the obligation to pay social security contributions for a given specific-task contract.

At the same time, the Social Security Office will be entitled to inform the Ministry of Finance of the concluded specific-task contracts.

A specific-task contract is a civil-law agreement, regulated by the Civil Code. As a result of such contract, the person accepting the order assumes the obligation to make a specified work, and the orderer, to pay the remuneration to him. Currently, specific-task contracts are not subject to social security contributions, with few exceptions.

The new regulation is another step towards imposing social security contributions on all civil law contracts.



Katarzyna Rupp

Specialists:

Katarzyna Rupp

Tax Advisor

Katarzyna Rupp

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Rondo ONZ 1
00-124 Warsaw