On 1 January 2021, a new regulation on contracts for specific tasks will come into force. In accordance with the provisions of the Act on special solutions related to the prevention, counteraction and combating of COVID-19, each payer of social security contributions who is a legal person or a natural person commissioning the performance of a task to a person with whom he has no employment relationship, will be obliged to notify the concluded contract for a specific task to the Social Insurance Institution within 7 days from signing it.
The obligation to inform ZUS applies to payers and natural persons who have concluded a contract for a specific task.
IMPORTANT: The new obligation to keep records of contracts for specific tasks does not mean that these contracts are subject to social and health insurance. It only involves registration of such a contract on the account of the ZUS payer. It seems that ZUS, thanks to this obligation imposed on the payers of contributions, will have a greater opportunity to control the contracts for specific tasks, which are usually not covered by contributions.
The Ministry of Family, Labour and Social Policy has not yet published a regulation introducing new application templates and new codes in connection with the changes mentioned above.