Correction of social security statements

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Under the Act on Social Insurance System dated 13 October 1998 (Dz. U. [Journal of Laws] no. 137 item 887 as amended) social security payers must perform a number of duties such as maintaining reliable social security documentation related to calculating and paying social security contributions, notifying any data changes vis-à-vis data specified in the documents filed with ZUS (corrections of ZUS statements).

The payer should be aware of risks resulting from failure to perform those duties and consequences faced by them if these tasks are not completed. Sanctions applied by ZUS aimed at the completion of the tasks prescribed by the Act on Social Insurance System are not always financial, yet are very troublesome. Numerous legal tools that ZUS may apply in regard of defaulting payers include:

  • applying to a municipal court for imposing a fine up to PLN 5,000 pursuant to art. 98 of the ASIS
  • charging default interest (art. 23 of the ASIS)
  • imposing an additional fee totaling 100% of unpaid contributions in the case of a failure to pay or underpay contributions (art. 24.1 of the ASIS)
  • instigating enforcement proceedings by ZUS or filing a petition for instigating enforcement proceedings by a court debt collector or a Head of the Tax Office (art. 24. 2 of the ASIS)

As part of our service we correct ZUS statements, that is, correct documents based on a notification of errors in settlement documents (WDR), specifically:

  • analyze and update the status of employees’ forms for registration for social security (ZUS ZUA, ZUS ZZA)
  • analyze and update the status of updating forms of the insured (ZUS ZUA, ZUS ZIUA)
  • analyze and update the status of de-registering forms (ZUS ZWUA)
  • compare settlement forms for individual months (ZUS DRA, ZUS RSA, ZUS RCA, ZUS RZA) against payroll documentation
  • verify settlement forms and name reports based on current payroll data
  • draw up a payroll correcting differences resulting from properly calculated social security contributions and amounts actually paid (with a special focus on the insured party’s status and the limit of the basis of the assessment of retirement and disability insurance contributions in individual years)
  • compile correct settlement forms (ZUS DRA, ZUS RSA, ZUS RCA, ZUS RZA) based on the corrected payroll
  • supplement missing ZUS RCA settlement null reports (ZUS RCX)
  • consult with ZUS on the consolidation of the insured parties’ accounts
  • consult with ZUS on the explanation of discrepancies resulting from WDR