🔹 Introduction

Every employer hiring an employee under an employment contract (or a contract subject to contributions) is required to make notifications to the Social Insurance Institution (ZUS) and the tax office and maintain appropriate documentation. Failure to meet these obligations may result in financial penalties and inspections by state institutions.
 

🔸 1. Legal basis

• Labor Code
• Act on the Social Insurance System
• Act on Personal Income Tax (PIT)
• Regulations of the Ministry of Finance and ZUS – regarding forms and deadlines

🔸 2. Obligations to ZUS – step by step 

✅ 1. Registration of the contribution payer – ZUS ZFA

If the company is hiring an employee for the first time, it must register as a contribution payer:

• within 7 days from the date of employment of the first person,
• form: ZUS ZFA (company) + ZUS ZPA (individual as payer).

✅ 2. Registration of the employee – ZUS ZUA or ZZA

The registration is to be done by the start date of work.
Employment contract - ZUS ZUA - full insurance (pension, disability, sickness, accident)
Mandate agreement (individual without other title to insurance) - ZUS ZUA - as above
Mandate agreement (individual employed elsewhere full-time) - ZUS ZZA - only health insurance
 
📌 The insurance title code depends on the type of contract (e.g., 01 10 00 for an employment contract).
 

✅ 3. Monthly reports – ZUS DRA and RCA/RZA

 ZUS DRA - by the 20th day of the month (by the 15th for employed employees) - settlement declaration – total contributions
ZUS RCA - by the 20th day of the month (by the 15th for employed employees) - individual report on employee contributions
ZUS RZA - if the person is not subject to all insurances - e.g., only health insurance 
 

✅ 4. Deregistration – ZUS ZWUA

 In case of termination of the contract:

• the employee must be deregistered within 7 days,
• form: ZUS ZWUA,
• the date of termination of insurance and the reason for deregistration must be specified.

🔸 3. Obligations to the tax office (US) 

✅ 1. Registration as a PIT payer – NIP-8

If the employer was not previously a payer of PIT advances:

• they must register using the NIP-8 form,
• within 7 days from the employment of the employee.

 📌 This refers to updating the NIP-8 field with the date of first employment.
 

✅ 2. Monthly PIT advances – PIT-4

The employer is the payer of PIT advances for the employee:

• Calculation and collection of PIT advance - with each salary payment
• Submission to US – PIT-4 - by the 20th of the following month

✅ 3. Annual tax information – PIT-11 and PIT-4R

 PIT-11 - by the end of February - For each employee and to the US
PIT-4R - by the end of January - Consolidated annual declaration to the US

📌 From 2023, only electronic form applies – submission via e-Declaration, PUE ZUS or ePUAP gateway.
 

🔸 4. Additional obligations

• Registration for Employee Capital Plans (PPK) (if applicable) – within deadlines set by law,
• Informing the employee about tax and contribution obligations (e.g., PIT-2 clause, choice of tax residence),
• Keeping registration and settlement documents – for 10 years, in accordance with the archival law.

🔸 5. Consequences for failing to meet obligations

• Failure to notify ZUS or US - Fine up to 5,000 PLN (tax penal code)
• Late payment of contributions - Statutory interest + blocking of funds from PUE ZUS
• Failure to submit the annual declaration (PIT-11) - Fine + tax liability

📚 Legal basis 

• Labor Code, art. 94
• Act on the Social Insurance System
• Act on Personal Income Tax
• Regulations of the Ministry of Finance and ZUS regarding forms and notifications