Changes in the contract for specific work in 2021

The contract for specific work is one of the most popular contracts concluded between the client and the contractor in Poland. This contract is governed by the provisions of the Civil Code of the Republic of Poland. The tax burden of such an agreement is limited to personal income tax only.

From the beginning of 2021, new regulations have entered into force, according to which the contract must be absolutely registered in ZUS. For this purpose, a special RUD form has been developed, by means of which the employer is obliged to notify ZUS about all contracts concluded with the contractor from January 1, 2021. The form is posted and available on the ZUS website: https://www.zus.pl/wzory-formularzy/firmy/inne/-/publisher/details/1/zgloszenie-umowy-o-dzielo/2723799

Pursuant to the new regulations, the employer (client) must register new contracts no later than 7 days from the date of their conclusion.

To do this, you must complete the form and indicate the following information:

• block 1 – Full customer details – full name, all identifying information.
• block 2 – Full information about the contractor – all identification data, contacts.
• block 3 – All information about concluded contracts, including deadlines for their implementation.

IMPORTANT! A separate RUD form is completed for each contractor, in which up to 10 contracts can be indicated at the same time. This form is completed electronically and sent via the public services platform – PUE.

Who should register a contract for specific work

The obligation to register contracts rests on all legal and natural persons that conclude such contracts with contractors. However, there are exceptions – these are legal persons which are legally exempt from registration and payments to the Social Insurance Institution, e.g. certain types of foundations, associations, etc. can be assigned to such persons.

This type of obligation also does not apply to contracts for the performance of specific works, which:

• They are concluded with their own employee.
• Performed for your employer but contracted with another entity.
• The contract is concluded with a natural person running a business for the provision of services falling within the scope of the employer.

IMPORTANT! Natural persons must register an employment contract with ZUS, regardless of whether they are registered as contribution payers or not.

This innovation makes it possible to control the contracts concluded in terms of tax evasion.

IMPORTANT! Failure to submit this RUD form to ZUS within the legal deadline may result in a fine of PLN 5,000.

For detailed information, please contact us at Progress Holding: office@progressholding.pl